SUPPLEMENTAL PRO FORMA CONDENSED FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2013

SUPPLEMENTAL CONDENSED FINANCIAL INFORMATION [Abstract]

The following condensed consolidating balance sheets, statements of operations, statements of comprehensive income and statements of cash flows for the parent company (Jones), the "Co-Issuers" (consisting of Jones USA, Jones Holdings and JAG Footwear, which are all our subsidiaries that act as co-issuers and co-obligors of the Notes) and the "Others" (consisting of all of our other subsidiaries, none of which guarantee any of the Notes), have been prepared using the equity method of accounting in accordance with the requirements for presentation of such information. There are no contractual restrictions on distributions from Jones USA, Jones Holdings or JAG Footwear to Jones.

Condensed Consolidating Balance Sheets

(In millions)	December 31, 2013														December 31, 2012
	Jones			Co-Issuers			Others		Elim-inations			Cons-olidated			Jones			Co-Issuers			Others		Elim-inations			Cons-olidated
ASSETS
Current assets:
Cash and cash equivalents	$	-		$	88.3		$	28.1	$	-		$	116.4		$	-		$	82.6		$	67.0	$	-		$	149.6
Accounts receivable		-			163.3			183.7		-			347.0			-			191.0			190.0		-			381.0
Inventories, primarily finished goods		-			258.2			286.5		(0.9	)		543.8			-			261.7			226.2		(1.2	)		486.7
Prepaid and refundable income taxes		-			16.8			0.4		(5.3	)		11.9			-			18.6			0.3		(13.4	)		5.5
Deferred taxes		-			17.5			14.5		-			32.0			-			17.9			15.3		-			33.2
Prepaid expenses and other current assets		-			29.8			21.3		(0.5	)		50.6			-			23.6			18.2		(1.1	)		40.7
Total current assets		-			573.9			534.5		(6.7	)		1,101.7			-			595.4			517.0		(15.7	)		1,096.7
Property, plant and equipment		-			58.3			190.7		-			249.0			-			64.6			213.5		-			278.1
Due from affiliates		-			329.8			497.9		(827.7	)		-			-			497.7			319.0		(816.7	)		-
Goodwill		-			-			166.4		-			166.4			-			49.9			165.4		-			215.3
Other intangibles		-			5.2			847.2		-			852.4			-			6.0			863.7		-			869.7
Deferred taxes		-			93.1			-		(93.1	)		-			-			93.0			-		(93.0	)		-
Investments in subsidiaries		1,809.8			1,921.0			56.2		(3,730.8	)		56.2			1,811.5			1,745.4			38.9		(3,556.9	)		38.9
Other assets		-			62.6			23.6		-			86.2			-			67.7			29.1		-			96.8
Total assets	$	1,809.8		$	3,043.9		$	2,316.5	$	(4,658.3	)	$	2,511.9		$	1,811.5		$	3,119.7		$	2,146.6	$	(4,482.3	)	$	2,595.5
LIABILITIES AND EQUITY
Current liabilities:
Current portion of long-term debt and capital lease obligations	$	-		$	254.4		$	2.2	$	-		$	256.6		$	-		$	-		$	2.2	$	-		$	2.2
Current portion of acquisition consideration payable		-			2.6			-		-			2.6			-			30.3			-		-			30.3
Accounts payable		0.1			140.0			113.2		-			253.3			-			156.2			101.3		-			257.5
Income taxes payable		-			19.8			5.8		(25.6	)		-			-			22.1			12.9		(33.6	)		1.4
Accrued expenses and other current liabilities		11.1			70.6			72.9		(0.5	)		154.1			8.5			70.6			82.8		(1.1	)		160.8
Total current liabilities		11.2			487.4			194.1		(26.1	)		666.6			8.5			279.2			199.2		(34.7	)		452.2
Long-term debt		-			673.4			-		-			673.4			-			934.4			-		-			934.4
Obligations under capital leases		-			-			19.1		-			19.1			-			-			21.3		-			21.3
Income taxes payable		-			0.6			-		-			0.6			-			0.5			-		-			0.5
Deferred taxes		-			-			163.0		(92.6	)		70.4			-			-			155.7		(99.0	)		56.7
Acquisition consideration payable		-			4.0			-		-			4.0			-			6.0			-		-			6.0
Due to affiliates		827.7			-			-		(827.7	)		-			816.7			-			-		(816.7	)		-
Other noncurrent liabilities		5.1			68.7			20.5		-			94.3			5.0			88.1			25.0		-			118.1
Total liabilities		844.0			1,234.1			396.7		(946.4	)		1,528.4			830.2			1,308.2			401.2		(950.4	)		1,589.2
Redeemable noncontrolling interest		-			-			0.2		-			0.2			-			-			0.6		-			0.6
Equity:
Common stock and additional paid-in capital		531.7			1,294.3			1,647.5		(2,941.9	)		531.6			521.6			1,294.3			948.0		(2,242.3	)		521.6
Retained earnings		440.2			521.6			260.9		(765.3	)		457.4			477.6			535.1			793.1		(1,304.7	)		501.1
Accumulated other comprehensive (loss) income		(6.1	)		(6.1	)		10.8		(4.7	)		(6.1	)		(17.9	)		(17.9	)		2.8		15.1			(17.9	)
Total Jones stockholders' equity		965.8			1,809.8			1,919.2		(3,711.9	)		982.9			981.3			1,811.5			1,743.9		(3,531.9	)		1,004.8
Noncontrolling interests		-			-			0.4		-			0.4			-			-			0.9		-			0.9
Total equity		965.8			1,809.8			1,919.6		(3,711.9	)		983.3			981.3			1,811.5			1,744.8		(3,531.9	)		1,005.7
Total liabilities and equity	$	1,809.8		$	3,043.9		$	2,316.5	$	(4,658.3	)	$	2,511.9		$	1,811.5		$	3,119.7		$	2,146.6	$	(4,482.3	)	$	2,595.5

Condensed Consolidating Statements of Operations

(In millions)	Year Ended December 31, 2013														Year Ended December 31, 2012														Year Ended December 31, 2011
	Jones			Co- Issuers			Others		Elim- inations			Cons- olidated			Jones			Co- Issuers			Others		Elim- inations			Cons- olidated			Jones		Co- Issuers			Others			Elim- inations			Cons- olidated
Net sales	$	-		$	2,164.8		$	1,582.2	$	(26.7	)	$	3,720.3		$	-		$	2,258.4		$	1,520.4	$	(28.2	)	$	3,750.6		$	-	$	2,370.0		$	1,387.0		$	(23.0	)	$	3,734.0
Licensing income		-			0.6			42.6		-			43.2			-			0.2			46.0		-			46.2			-		0.1			50.1			-			50.2
Other revenues		-			1.4			-		-			1.4			-			1.3			-		-			1.3			-		1.1			-			-			1.1
Total revenues		-			2,166.8			1,624.8		(26.7	)		3,764.9			-			2,259.9			1,566.4		(28.2	)		3,798.1			-		2,371.2			1,437.1			(23.0	)		3,785.3
Cost of goods sold		-			1,468.5			985.1		(18.1	)		2,435.5			-			1,517.7			928.1		(18.4	)		2,427.4			-		1,568.3			882.7			(10.9	)		2,440.1
Gross profit		-			698.3			639.7		(8.6	)		1,329.4			-			742.2			638.3		(9.8	)		1,370.7			-		802.9			554.4			(12.1	)		1,345.2
Selling, general and administrative expenses		-			839.0			395.7		(8.8	)		1,225.9			-			854.8			381.0		(8.9	)		1,226.9			-		893.5			291.5			(11.8	)		1,173.2
Trademark impairments		-			-			7.2		-			7.2			-			-			21.5		-			21.5			-		-			31.5			-			31.5
Goodwill impairment		-			49.9			-		-			49.9			-			-			47.6		-			47.6			-		-			-			-			-
Operating (loss) income		-			(190.6	)		236.8		0.2			46.4			-			(112.6	)		188.2		(0.9	)		74.7			-		(90.6	)		231.4			(0.3	)		140.5
Net interest expense (income) and financing costs		-			55.1			5.2		-			60.3			-			143.1			2.0		-			145.1			-		76.7			(3.4	)		-			73.3
Equity in income of unconsolidated affiliate		-			-			0.6		-			0.6			-			-			2.5		-			2.5			-		-			3.9			-			3.9
(Loss) income before (benefit) provision for income taxes		-			(245.7	)		232.2		0.2			(13.3	)		-			(255.7	)		188.7		(0.9	)		(67.9	)		-		(167.3	)		238.7			(0.3	)		71.1
(Benefit) provision for income taxes		-			(73.3	)		73.3		6.4			6.4			-			(77.5	)		65.1		(0.5	)		(12.9	)		-		(36.1	)		74.2			(18.5	)		19.6
(Loss) income before earnings of subsidiaries		-			(172.4	)		158.9		(6.2	)		(19.7	)		-			(178.2	)		123.6		(0.4	)		(55.0	)		-		(131.2	)		164.5			18.2			51.5
Equity in (loss) earnings of subsidiaries		(13.4	)		159.0			-		(145.6	)		-			(55.3	)		122.9			-		(67.6	)		-			32.5		163.7			-			(196.2	)		-
Net (loss) income		(13.4	)		(13.4	)		158.9		(151.8	)		(19.7	)		(55.3	)		(55.3	)		123.6		(68.0	)		(55.0	)		32.5		32.5			164.5			(178.0	)		51.5
Less: income attributable to noncontrolling interests		-			-			0.1		-			0.1			-			-			1.1		-			1.1			-		-			0.8			-			0.8
(Loss) income attributable to Jones	$	(13.4	)	$	(13.4	)	$	158.8	$	(151.8	)	$	(19.8	)	$	(55.3	)	$	(55.3	)	$	122.5	$	(68.0	)	$	(56.1	)	$	32.5	$	32.5		$	163.7		$	(178.0	)	$	50.7

Condensed Consolidating Statements of Comprehensive (Loss) Income

(In millions)	Year Ended December 31, 2013															Year Ended December 31, 2012														Year Ended December 31, 2011
	Jones			Co- Issuers			Others			Elim- inations			Cons- olidated			Jones			Co- Issuers			Others		Elim- inations			Cons- olidated			Jones			Co- Issuers			Others			Elim- inations			Cons- olidated
Net (loss) income	$	(13.4	)	$	(13.4	)	$	158.9		$	(151.8	)	$	(19.7	)	$	(55.3	)	$	(55.3	)	$	123.6	$	(68.0	)	$	(55.0	)	$	32.5		$	32.5		$	164.5		$	(178.0	)	$	51.5
Other comprehensive income (loss):
Pension and postretirement liability adjustments, net of tax		6.7			6.7			-			(6.7	)		6.7			(0.1	)		(0.1	)		-		0.1			(0.1	)		(7.1	)		(7.1	)		(1.2	)		8.3			(7.1	)
Change in fair value of cash flow hedges, net of tax		0.5			0.5			0.5			(1.0	)		0.5			-			-			-		-			-			(0.2	)		(0.2	)		(0.2	)		0.4			(0.2	)
Reclassification adjustment for hedge gains and losses included in net (loss) income, net of tax		(0.6	)		(0.6	)		(0.6	)		1.2			(0.6	)		0.1			0.1			0.1		(0.2	)		0.1			0.5			0.5			0.5			(1.0	)		0.5
Foreign currency translation adjustments		5.2			5.2			5.2			(10.4	)		5.2			11.7			11.7			11.4		(23.1	)		11.7			(14.4	)		(14.4	)		(14.4	)		28.8			(14.4	)
Total other comprehensive income (loss)		11.8			11.8			5.1			(16.9	)		11.8			11.7			11.7			11.5		(23.2	)		11.7			(21.2	)		(21.2	)		(15.3	)		36.5			(21.2	)
Comprehensive income (loss)		(1.6	)		(1.6	)		164.0			(168.7	)		(7.9	)		(43.6	)	$	(43.6	)	$	135.1	$	(91.2	)	$	(43.3	)	$	11.3		$	11.3		$	149.2		$	(141.5	)	$	30.3

Condensed Consolidating Statements of Cash Flows

(In millions)	Year Ended December 31, 2013															Year Ended December 31, 2012															Year Ended December 31, 2011
	Jones			Co- Issuers			Others			Elim- inations			Cons- olidated			Jones			Co- Issuers			Others			Elim- inations			Cons- olidated			Jones			Co- Issuers			Others			Elim- inations			Cons- olidated
Net cash provided by operating activities	$	15.4		$	60.7		$	38.3		$	(22.0	)	$	92.4		$	15.5		$	19.2		$	109.2		$	(31.2	)	$	112.7		$	16.6		$	192.7		$	97.8		$	(35.4	)	$	271.7
Cash flows from investing activities:
Acquisition of KG Group Holdings, net of cash acquired		-			-			-			-			-			-			-			-			-			-			-			(143.1	)		-			-			(143.1	)
Acquisition of Moda Nicola International		-			-			-			-			-			-			-			-			-			-			-			(2.5	)		-			-			(2.5	)
Acquisition of Brian Atwood, net of cash acquired		-			(0.5	)		-			-			(0.5	)		-			(5.0	)		0.6			-			(4.4	)		-			-			-			-			-
Contingent consideration paid related to investment in GRI Group Limited		-			-			-			-			-			-			-			(3.5	)		-			(3.5	)		-			-			-			-			-
Acquisition of additional equity interest in GRI Group Limited		-			-			(14.7	)		-			(14.7	)		-			-			-			-			-			-			-			-			-			-
Capital expenditures		-			(15.9	)		(42.8	)					(58.7	)		-			(19.8	)		(56.7	)					(76.5	)		-			(37.3	)		(60.7	)		-			(98.0	)
Notes receivable issued					(6.1	)		(1.5	)		-			(7.6	)		-			-			-			-			-			-			-			-			-			-
Proceeds from sale of trademark		-			-			-			-			-			-			-			5.0			-			5.0			-			-			-			-			-
Other items, net		-			-			0.1			-			0.1			-			-			(0.1	)		-			(0.1	)		-			-			0.1			-			0.1
Net cash used in investing activities		-			(22.5	)		(58.9	)					(81.4	)		-			(24.8	)		(54.7	)		-			(79.5	)		-			(182.9	)		(60.6	)		-			(243.5	)
Cash flows from financing activities:
Issuance of 6.875% Senior Notes due 2019		-			-			-			-			-			-			103.5			-			-			103.5			-			300.0			-			-			300.0
Debt issuance costs		-			-			-			-			-			-			(2.6	)		-			-			(2.6	)		-			(6.6	)		-			-			(6.6	)
Costs related to secured revolving credit agreement		-			(0.3	)		-			-			(0.3	)		-			(0.3	)		-			-			(0.3	)		-			(3.3	)		-			-			(3.3	)
Repayment of acquired debt of KG Group Holdings		-			-			-			-			-			-			-			-			-			-			-			(174.1	)		-			-			(174.1	)
Repayment of long-term debt		-			-			(0.1	)		-			(0.1	)		-			-			(0.1	)		-			(0.1	)		-			-			(0.1	)		-			(0.1	)
Distributions to noncontrolling interests		-			-			(1.1	)		-			(1.1	)		-			-			(1.0	)		-			(1.0	)		-			-			(0.7	)		-			(0.7	)
Payments of acquisition consideration payable		-			(2.4	)		(7.0	)		-			(9.4	)		-			(151.0	)		(12.9	)		-			(163.9	)		-			-			(10.1	)		-			(10.1	)
Repurchases of common stock		-			(14.5	)		-			-			(14.5	)		-			(44.0	)		-			-			(44.0	)		-			(78.0	)		-			-			(78.0	)
Dividends paid		(15.4	)		(15.4	)		(6.6	)		22.0			(15.4	)		(15.5	)		(15.5	)		(15.7	)		31.2			(15.5	)		(16.6	)		(16.6	)		(18.8	)		35.4			(16.6	)
Principal payments on capital leases		-			-			(2.1	)		-			(2.1	)		-			-			(1.9	)		-			(1.9	)		-			-			(1.7	)		-			(1.7	)
Excess tax benefits from share-based payment arrangements		-			0.1			-			-			0.1			-			2.3			-			-			2.3			-			1.6			-			-			1.6
Net cash (used in) provided by financing activities		(15.4	)		(32.5	)		(16.9	)		22.0			(42.8	)		(15.5	)		(107.6	)		(31.6	)		31.2			(123.5	)		(16.6	)		23.0			(31.4	)		35.4			10.4
Effect of exchange rates on cash		-			-			(1.4	)		-			(1.4	)		-			-			1.1			-			1.1			-			-			(0.6	)		-			(0.6	)
Net increase (decrease) in cash and cash equivalents		-			5.7			(38.9	)					(33.2	)		-			(113.2	)		24.0						(89.2	)		-			32.8			5.2			-			38.0
Cash and cash equivalents, beginning		-			82.6			67.0			-			149.6			-			195.8			43.0			-			238.8			-			163.0			37.8			-			200.8
Cash and cash equivalents, ending	$	-		$	88.3		$	28.1		$			$	116.4		$	-		$	82.6		$	67.0		$	-		$	149.6			-		$	195.8		$	43.0		$	-		$	238.8