SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

(In thousands of USD)

Description	Balance at Beginning o f Year		Charged to Costs and Expenses (1)		Deductions (2)		Other (3)			Balance at End of Year

Year ended January 2, 2016
Allowance for losses on accounts receivable	$	278	$	164	$	150	$	27		$	319
Reserves for sales discounts and allowances	$	19,140	$	81,335	$	82,997	$	(310	)	$	17,168
Deferred tax valuation allowance	$	4,557	$	—	$	—	$	—		$	4,557

Year ended December 27, 2014
Allowance for losses on accounts receivable	$	790	$	130	$	656	$	14		$	278
Reserves for sales discounts and allowances	$	16,117	$	85,825	$	82,568	$	(234	)	$	19,140
Deferred tax valuation allowance	$	6,250	$	—	$	1,693	$	—		$	4,557

Year ended December 28, 2013
Allowance for losses on accounts receivable	$	705	$	2,289	$	2,316	$	112		$	790
Reserves for sales discounts and allowances	$	12,803	$	77,659	$	74,432	$	87		$	16,117
Deferred tax valuation allowance	$	784	$	6,085	$	619	$	—		$	6,250

(1)

Includes provision for doubtful accounts, sales returns and sales discounts granted to customers.

(2)

Represents uncollectible accounts written off, net of recoveries and credits issued to customers and the write-off of certain deferred tax assets that previously had full valuation allowances.

(3)

Represents business acquisitions and foreign currency translation adjustments.