EFTA01382455

Amendment No. 3 to Form S-1 Table of Contents AB ACQUISITION LLC AND SUBSIDIARIES Notes to Consolidated Financial Statements The following table provides a reconciliation of the changes in the retirement plans' benefit obligation and fair value of assets over the two-year period ended February 28, 2015 and a statement of funded status as of fiscal year-end 2014 and fiscal year-end 2013 (in millions): Change in projected benefit obligation: Pension Other Post- Retirement Benefits Fiscal 2014 Fiscal 2013 Fiscal 2014 Beginning balance $ 357.4 $ — $ — NAI acquisition — 307.0 United acquisition — 53.9 Safeway acquisition 2,452.9 — 19.4 Service cost 13.5 9.4 — Interest cost 24.5 13.1 0.1 Actuarial gain (61.9) (19.7) (0.3) Benefit payments (61.6) (6.3) (0.2) Ending balance $ 2,724.8 $ 357.4 $ 19.0 Change in fair value of plan assets: Beginning balance $ 298.1 $ — $ — NAI acquisition — 214.7 — United acquisition — 49.7 Safeway acquisition 1,547.3 — — Actual return on plan assets 88.2 24.3 — Employer contributions 272.1 15.7 0.2 Benefit payments (61.6) (6.3) (0.2) Ending balance $ 2,144.1 $ 298.1 Components of net amount recognized in financial position: Other current liabilities $ (5.5) $ — $ (1.9) Other long-term liabilities (575.2) (59.3) (17.1) Funded status $ (580.7) $ (59.3) $ (19.0) Amounts recognized in Accumulated other comprehensive (loss) income consisted of the following (in millions): Net actuarial gain F-72 Other Post- Retirement Pension Benefits Fiscal 2014 Fiscal 2013 Fiscal 2014 $ (150.1) $ (29.4) $ (0.3) (Continued) hilp. MN% . %CC go% Arclio.c.: edgar data 1646972 000119312515335826A900395dsla.htm110 14'2015 9:03:02 AM1 CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) CONFIDENTIAL DB-SDNY-0081821 SDNY_GM_00228005 EFTA01382455