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sd-10-EFTA01382317Dept. of Justice

EFTA Document EFTA01382317

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Amendment No. 3 to Form S-1 Table of Contents to hedge against adverse fluctuations in the interest rate on anticipated variable rate debt planned to be incurred to finance the Safeway acquisition. Prior to the Safeway acquisition, the swap was treated as an economic hedge with changes in fair value recorded through earnings. Upon closing of the Safeway acquisition, the interest rate swap was designated as a cash flow hedge, with any subsequent changes in fair market value being marked to m

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Dept. of Justice
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sd-10-EFTA01382317
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