<table><tr><td rowspan="3"></td><td>Successor</td><td colspan="2">Predecessor</td></tr><tr><td>September 27-
October 27, 2013</td><td>April 29-
September 26, 2013</td><td>Six
Months Ended
October 28, 2012</td></tr><tr><td colspan="3">(in millions)</td></tr><tr><td>Service cost</td><td>$           3.3</td><td> $         22.6</td><td> $         23.6</td></tr><tr><td>Interest cost</td><td>7.2</td><td>32.8</td><td>37.4</td></tr><tr><td>Expected return on lpan assets</td><td>(6.5)</td><td>(35.4)</td><td>(39.4)</td></tr><tr><td>Net amortization</td><td>—</td><td>24.8</td><td>26.4</td></tr><tr><td>Net periodic pension cost</td><td>$          4.0</td><td> $         44.8</td><td> $         48.0</td></tr></table>

# NOTE 10: EQUITY

# Common Stock

As a result of the Merger, all outstanding common stock of the Company during the Predecessor period was acquired by Shuanghui and retired. See Note 2—Merger and Acquisition for further information on the Merger.

As a result of the Merger, all of the outstanding shares of Merger Sub were converted into 1,000 shares of common stock of the Company, no par value, and such shares are owned by a wholly owned subsidiary of Shuanghui. There are no other shares of stock outstanding in the Company.

# Stock Options and Performance Share Units

At October 27, 2013, the Company has no outstanding stock option awards or performance share units and no new equity plans have been approved by the Board of Directors.

# Other Comprehensive Income (Loss)

The following tables present changes in the accumulated balances for each component of other comprehensive income (loss) and the related effects on net income of amounts reclassified out of other comprehensive income (loss).

<table><tr><td rowspan="4"></td><td colspan="3">Successor</td><td colspan="6">Predecessor</td></tr><tr><td colspan="3">September 27-
October 27, 2013</td><td colspan="3">July 29-
September 26,
2013</td><td colspan="3">Three Months
Ended October 28,
2012</td></tr><tr><td>Before
Tax</td><td> Tax</td><td>After
Tax</td><td>Before
Tax</td><td> Tax</td><td>After
Tax</td><td>Before
Tax</td><td colspan="2">After
 Tax   Tax</td></tr><tr><td colspan="9">(in millions)</td></tr><tr><td>Foreign currency translation:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Translation adjustment arising during
the period</td><td>$   28.9</td><td> $   (1.0)</td><td>$   27.9</td><td> $   16.2</td><td> $   (3.6)</td><td>$   12.6</td><td> $   51.5</td><td> $   (2.0)</td><td>$ 49.5</td></tr><tr><td>Pension accounting:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Amortization of actuarial losses and
prior service credits reclassified to
cost of sales</td><td>—</td><td> —</td><td> —</td><td>3.1</td><td>(1.2)</td><td>1.9</td><td>(1.3)</td><td>0.5</td><td>(0.8)</td></tr><tr><td>Amortization of actuarial losses and
prior service credits reclassified to
SG&A</td><td>—</td><td> —</td><td> —</td><td>6.8</td><td>(2.7)</td><td>4.1</td><td>14.5</td><td>(5.7)</td><td>8.8</td></tr><tr><td>Hedge accounting:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Gains (losses) arising during the period</td><td>(6.9)</td><td>2.8</td><td>(4.1)</td><td>(16.5)</td><td>6.5</td><td>(10.0)</td><td>(4.2)</td><td>2.0</td><td>(2.2)</td></tr><tr><td>Gains reclassified to sales</td><td>(0.2)</td><td> —</td><td>(0.2)</td><td>3.2</td><td>(1.3)</td><td>1.9</td><td>(25.6)</td><td>10.0</td><td>(15.6)</td></tr><tr><td>Gains reclassified to cost of sales</td><td>0.1</td><td>(0.1)</td><td> —</td><td>1.4</td><td>(0.5)</td><td>0.9</td><td>(18.9)</td><td>7.4</td><td>(11.5)</td></tr><tr><td>Losses reclassified to SG&A</td><td>—</td><td> —</td><td> —</td><td>0.2</td><td> —</td><td>0.2</td><td>0.4</td><td> —</td><td>0.4</td></tr><tr><td>Total other comprehensive income
(loss)</td><td>$   21.9</td><td> $    1.7</td><td> $   23.6</td><td> $ 14.4</td><td> $   (2.8)</td><td>$   11.6</td><td> $ 16.4</td><td> $   12.2</td><td> $   28.6</td></tr></table>