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1 T R. Waud, CA C.M. Momot, CA B.R. 5t. Hilaire, CA R.J. Momot, CA AUDITORS'REPORT ON THE 2O1O PRICE SCHEDULES FOR GRAPES FOR PROCESSING To the Directors of the Grape Growers of Ontario We have audited the price schedules for the 2010 crop for the following classes of grapes for processing. DeChaunac Class 5 Marechal Foch Class 5a Baco Noir Class 5b 5.V Class 7 Seyval Blanc Class 7a Vidal256 Class 7a J. Riesling Class 9 Chardonnay Class 9b Gewurztraminer Class 9c Pinot Gris Class 9d SauvignonBlanc Class9e Gamay Class 10 Zweigeltrebe Class 10 Cabernet Sauvignon Class lob Merlot Class 10d PinotNoir Class loa CabemetFranc Class 10c Syrah, Shiraz, Sirah Class 10e We have also audited the price schedules for the 2010 crop for processed juice for icewine, Vidal and Vinifera varieties and the price schedules for late harvest juice and grapes for distilling. The price schedules are the responsibility of the management of the Grape Growers of Ontario. Our responsibility is to express an opinion on these schedules based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial information is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial information. An audit also includes, where applicable, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial information. In our opinion, these price schedules present fairly, in all material respects, the agreed upon prices of 2010 grapes for processing, in accordance with the provisions of the Agreement for Marketing the 2010 and 2011 Crops of Classes 5 to 10f inclusive grapes for processing under the Grape Growers of Ontario marketing plan for processing dated July 8, St. Catharines, Ontario July 15,2010 Licensed Public Accountants MacGillivray (St. Catharines) One 5t. Paul Street, 1Oth Floor Box 848, St. Catharines, ON L2R 626 I r F: 9O stcath@macgi ll ivray. com o www. m acgi I livray. com
2 DECHAUNAC (Class 5) BRIX % of BASE BR X of BASE 15.0 $ $ $ $701, $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ ,0 $ $794,10 '18.2 $ $ $ $ $ MORE THAN 23.3 $807,28 $813,87 $ % $823, % $688.66
3 2010. MARECHAL FOCH (Class 5a) BRIX of BASE of BASE $ i#f,ï'ffiw $ iiijt**+g+;*ffffi9 $ ;$l'f$!ffi.# $ $ $ $ $ $ $ $ $ $869, $ $ $ $ $5s3.80 ji*:r ri.'l$ëdð ËöS 23.2 $ _4 $ $900, $ ii$.ËP^*.W $ r&ii:$ií#,s,$.ii $ $ $ $ ::iäraf.,;q-;-d, $ $ $ $ $ l':i.t$-sþåfæi* $ ßi lr'$i"{9rffff $ $ $95s.50 $ $ $ $ MORE THAN 25.3 $ ,6 $ $ $ ,4 $ $ $ $ t*tji$"tiì.ffi $ ':$.tr =:mi.9*{f.fi
4 BACO NOIR (Class 5b) BRIX o/" of BASE BRIX l%of BASE $itonne tð.ó ' $ i**åri *'ffi $ $ $ $ $ $510,02 $ ffi $ $ffi $s85.89 $ $ $ $ $ $ $ $ $e $ $ $ $ $ $ i{iarì+il; $ $ $1, 'I $ $1, $ $1, $ $1, $ $ $800.8s 24.9 $1, $ $ MORE THAN 25.1 $1,053, $ $851.4s F:$.&s,ffi$ $ ;a:$6"9.m $868.29
5 SV (Class 7) BRIX o/o of BASE $itonne BI Of BASE lr:i ì"li 'l $ $ $ $3s3.80 $ $ $ $ $4't4.80 $ $ $ $ $ $ s $ $ $ $ $54s $ $ $ $573, $ $ $ $ $ $ $ $ MORE THAN % $ $ $ r'l ':-: f ;'ít ii.'$ 20.5 $ % $512.40
6 SEYVAL BLANC (Class 7a) BRIX % of BASE BRIX of BASE $itonne i jrï.$eii,l $ *+: i$'figffi $ ffié;{ùþ"ffiffiffi $ $ $ $ $40s $421, $ $438, $ $ $ $ ,5 $ $ $ $ $ $ $ $ $ $ $ $ $s $ $ $ $ $ $ ,5 $ $ $ $ $ MORE THAN 23.9 $ $ $ $ % $ Èiiiì"*È :i: rdi;ii i3è b:,e,í$ffi.
7 VIDAL 256 (Class 7a) BRIX o/o of BASE BRIX % of BASE., 1, i s.t , , , r 1'6ì1 16.2,r,, 'lors ', 't o' " 16,9i 17.0., '1 7.1 ì I I. ''..:',!7.'3 17.4,r:i1.7, 17.6 ',,17...7, 17.8.,,,,,J 7,9.,' r..tg.li 18.2 r'.1, 1:.8.3, 18.4 '..,f.8,5 t 18.6 '::ii.ü ir,rix.q a,i;tgjt, 1$3,00.0û,.1 $ $3?e.67, : $ $-s5'0,.9,,i $35e.37 $36S"29. $377.1 I $38ô;1,0' $ $+oc.gâ: $ $421 i $ $4SS,oÚ, $ $ast, l$., $ $461,,i.,8;;'. $ $+e2:6 :., $ $49-7'.48, $504.90, $5.0'. $ $9?.2:Z?,: $ $5g$.{iQl1 $ $546ì.0.' fi $5S $ ": $ $s.qi.i'âl;.ì $ Ss7 :'zg' $576.18,,$5.7s ìé::l $ $595-' : $ :$ssïl0g MORE THAN 21.0,,,. ri$:'liilfi 21.2 ii $iia,ti$; r'ìlril,t*ä$ $ i'i,$-â5-oæ $ :;,',$$Þ.q;g.z $659,34 1..;1r, ;,,,t'.$..sjl,3r, $ :l :i;ii$gç"ê $671.22,:r,.., ;;;$iqi, ;4.1!'9,r : $ ;::,ï.,..,iì:$$.ôo :i s :l $ '.,'. -,:i: ;,igôåé:ö7 : $689.04,''r.:' ; r;ji$þ,,þ,ä $694.98,;i,.'.., i,,$,ã37.:i,,-5.. $700.92,,li$.'f:CI9 99' $ :,;i$i.:$'9.1 $ r,.ì$7 iiå;æ $ ;iå$j,,id,1itì-' $ $ iii'i:::,1r$*1,$'#*. $ í.iii;i::i..$;6e9#. $ e.5; '19.6 i l9l9ìi , % 1Q1,.507" % '!02.50:/: % 1æ:50% % 104.5t:/" % '105:507" %,'$ ì $ Eqq-lrgi i'l " $ $-oo-s;a. $ $g1.{. :i $ $620J&, $ $p26,6?,: $629.64
8 RIESLING (Class 9) PLATEAU PRICE 15.0 $ $ $ $ $1, ,2 $1, $ $1, $1, $1, $f,596,21 Steepening 1 6. I $1, Scale Price $1,623.85! Eg $1, $ $1, $1, $1, $1.706,77 $1, $1, $1, $ $1, MORE THAN $1, n8.8 $ Plateau prices may be applied to Riesling grape purchases at Brix levels above 18.4" if the Processor's company average falls on or below the Brix threshold of 18.4". All processors purchasing grapes at plateau prices must sign with their growers the 2010 Plateau Pricing Pilot lntent to Puchase Consent Form.
9 2O1O. CHARDONNAY (CHARDONNAY MUSQUE) (G ass 9bI PLATEAU PRICE BRIX % of BASE BRIX l% of BASE $ $ $1, $ $1, $ $1, $ $1, $ ',t.9 $1,51s $ $1, 't6.7 $ iii$:ffi"w $ $1, $1, $ $ Steepening Scale Price $1, $1, $ $1, $ $1, $ $1, $ $1, $1, , $1, $1, $1, MORE THAN % $1, $1, $1, $1, $1, Plateau Price 19.5 $1, $1, $ $ $1, $1, ::!iè&*ffif liêiëffi 20.7 $1, Plateau prices may be applied to Chardonnay grape purchases at Brix levels above 20.3" if the Processols company average falls on or below the Brix threshold of 20.3'. All processors purchasing grapes at plateau prices must sign with their growers the 2010 Plateau Pricing Pilot lntent to Puchase Consent Form.
10 GEWURZTRAMINER (Class 9c) % of BASE BRIX % of BASE MORE THAN '. : 11.9, l','1$r ,,1.: :q.:g '..,2I':2 ::'tr:! '..,20.e 20.7.r '',.:!0,$ 20.9,:..'i21, 't,,"'21.: :21,, :,21..6 t.t,..: :l::,'22.a..: 22.1,..,.:,22;;11; 22.3 ',.t,,22$ ':''? ,,;.;..',t.,22i$ 22.9 =:'æe 23.1.';,:,.,::23ì ,.,r ;' i i: 1,,;ä3: ':.rillì. :?3.:A': 23.9,: *ì 'i,â4? 24.3,:,24.ß j:.,',,1q0 101.'!O 102 r',iì,:,1,02;,5-0% , ,,r'l O :,*1,09.$0-y; % :=1ì1;0ö% % t;.,-.1j "907" %,,' l:t g,:t'o % ; ;;{17,100% % ;ìi 1gi00% "', % o/" o/" i Þ2.æl; 128.O0"/" % lsb.ì007" $1 9:14;. $1, $1]w0:5s.1: $1, $r,lgl.s:,9.,?ì $1, $lìrg3ï$i:iri, $l $1, $1**;æ $1, $1;E 7 a.e', $1, $1ì5-e 187 ì $1, $,1.;6.03,2 $1, $r,623,ô5 $1, $1;6.39;0a': $1, $i,egå:43 $1, gl;oô9'tlz'' $1, $1;Ç.S5.21 $1, $i"7os,?9 $1, $t,;'7qe,91, $1, $1, 69.qs $1, $lìib'0 3.,,1 $1, r$-t;sã;i 1:, $1,846.80,$.!'i:soli1þ $1, $i :, ea $1, SriO'æ:l;S' $1, $ $.3åäs $1, $i,s..$qs.t, $2, $e,sq0,.z,
11 PINOTGRIS (Class9d) % of BASE i'''+*+tl9; 15.0 :':.,.riä,l: 15.2,, r.;xrçl:3, 15.4 n;1,:1.5'5 15.6,,o,ll5;r,i. 15.8,. J ,,-tiìi.-d 16.2,',,:tÌ.il,:' ,lii'.,Oé,i 16.6,r...TO;,7., 16.8.:içp, :i$' 17.2 '':ii,il1t7i 17.4 ',,ri,..*7.s 17.6 i,":llt,t $Í,*7i i.:riì;ìii$, 18.2 ì,,. aì:i$r{i;s í.þxi 19.0 ',,.: 19.2,ì i;.,::,..::r.$300,00 $655.29,..,,.,:.,'$ô $718.45, : ;1,.,;;I$.Z.S.O.O;i $ ì.'.:r $:8:1gii9 $844.77,.,: '$876'35 $907.93,.. $931;61 $955,30,,.,.jt.t $.9.7,lS. g $1,002.67,,,Ì..r$lì02655 $1,050.04,,-', i'o.-a,n $1,097.41,,.,r.Ett.,1..2f $1,144.78,:r,:.$iïî:64.s1 $1,184.25,i, jììi:$i;10'3:99 91, :i l:r$;lþa.s; o $1, $1, ii,; ir:s'l'j,q?2ü.,ì $1, i: i:::;::t$-i1äp.i $1, Ë:it;iii.;i;$ì$;g's,9?, : $1, iì$l,i$ *i{ $, $1,4s6.89 ì,..; ig$rúis,oäítiii,: $1, ir'*. *$qi}år:èj:s,*.e,,, $1, rlilrrìrl$-:ii5çí,rr jì $1, ::iì'r;li :$.,{iþ.?5,, $1, 'i.1''9,3 19.4,,t,gi5 19.6,.'1: ;.1' ,3 20.4?0,5 20.6, ; :2J,,1, , ; {?;L ,::ìiæ % %.,,.ìoz,gÒ% %,..'!0,,Q 5,Q,.,:d %.,,,.t '.S,0jt %.;1,0,5..,5þ.% %,,..-t0ô,50* % I'.].07,S07e %.,.:trieiSÒ,:lo % 21.8 I % 21.9 I ' 11,;ti % 22J õ % o/" 23.6 I % :'$.! 5,39-19, ì $1, ,,$;ûs.5.s ' $1, i ;$í 5v,i,,i::.t'.. MORE THAN 23.8.ì233
12 2O1O - SAUVIGNON BLANC (C ass 9e) % of BASE BRIX l% of BASE 43.50% $675,99 ::'. jì,.,,:ì$,?g-7.:'i,oi' :Ë::.V5: 47.50% 49: 51.50%....::53' 50.c/'; 55.50% ::,:.,157: 59.00% ',',l{gj.5o% 62.00% ',-,.,':.ôp.,5.p 65,00% : i,;00 SQþ 68.00% -,:,,Qg.i$gjh 71.00%,,, ',7{,59.7n 73.75% r,,..15i0'q % ' 72Ìi-ä% 78.75%, ',S.O;O.0I% 81.25% ',,geí5o% 83.75% '.,:,.,,9,$;gð% 86.00% r:.,:.,$l 66e7o BB..8s.l08: ,.:,,,:.,$J;:09? 92.00% 94.00%,rli.'.95ioO,vJ 95 $738.15,1.', -'1,.$,6Ìi,e3 $800.31,r:.,'tilffi1.,p$ $ ',,- i':',$-ê-þ".gigs $ ',1.,1;i];.' ':$$.i1ìþ''',1.' $963.48,..1..,: fi]$:':7.9.. $1, ,:,,.''$i ì9t$jiíl.,, $1, :;,ti:,1,$l.iofi,o.og $1, ,',.',.i$1ii,26.65ì $1,146.08,::::.,!$li:;' SO $1, ".,". :;Þô'l',: $1, ',.',,$*Þ i?g $1,262.63,,. :,, gijäglläsi $1, ,.,:,,$1 3?ô,QO $1,336.44,',.:, $ì.:ssl,log' $1, ,,..,,'r$1þ8sré6' $1,398.60, :ì : $ffi+.1.4' $1, ïi!ì';'i år': $1, :,,:.s$.iii4,?,9. 9--ì $1, ;ili;ii:$.ir*eli"s3.ì $1, ::,i: $$$ $ g-, $1, ,Ë'9,3;, 19.4 ' 1.5,t ; % iiä*iii0.?:.ç,ffi - -loä.siaói, %.itr,;.r1.0.4".O % :,-fi0ã:æ 105 l0t 106 ':.'iiiri; 107 li:.:i;'!',q. I r;ii..ì.i' 'Èf,Ii0l J,l4j '1 15 :$$$ 117. :,,:.:1:r:'1i '1 19 * rr 121 i:;ì::1:æ 123. ii$,ì1,;5-e?;g?,, $1, t $..ïp-3-,e;èo' $1, MORE THAN
13 GAMAY (Class 10) BRIX o/o of BASE $ $ $1, $1, $ $1, $ $1, $833.e $1, $1, $ , $ , $ $1, $1, $1, $1, $1, $1, $1, :6 $1, $1, $1, $1, , $1, , $1, $1,603, $1, $1, $1, $1, $1, MORE THAN 23.5 $1, , $1,276.59
14 ZWEIGELTREBE (Class 10) BRIX l% of BASE 't $ $ $ $930.1 I 19.8 $ $ $1, $1, $'t, , $1, $1, $1, $1, $1, $1, $1, $1, $1, $1, $1,321,49 $1, $1, $1, , $1,385,64 $1, $1, $1, $1, $1, $1, $1, $1, $1, $1, $1, MORE THAN 22.8 $1,667.90
15 2010 PINOT NOIR (Class 10aì BRIX lolo of BASE $1, $1, , , , $ $ $1, $1, $1, $1, , $1, $1, $2, $2, $2,039, , , $1, $1, $1,546,40 $1,594,73 $1, $1, , $1, , $2, ,1' $2, $2, $2, $2, $1,836.3s 24.5 MORE THAN $2,512.90
16 BRIX of BASE CABERNETSAUVIGNON (Class 10b) PLATEAU PRICE BRIX of BASE $ $ Plateau Price ffiëit:-,, 16.0 $ ïfþ,åffi$' $ $ $1, $1, $ $1, $ $1, $ , $ , $1, $2,015, $1,078.'t3 $2, $1, $2,090, $ $1, Steepening Scale Price $2, $2,240, $2, $2,353.1s Plateau Price $'1, $2, $2, MORE THAN % $2, Average Plateau prices may be applied to Cabernet Sauvignon grape purchases at Brix levels above 20.6' if the Processor's company average falls on or below the Brix threshold of 20.6". All processors purchasing grapes at plateau prices must sign with their growers the 2010 Plateau Pricing Pilot lntent to Puchase Consent Form.
17 CABERNET FRANC {Class 1Ocl PLATEAU PRICE BRIX % of BASE BRIX % of BASE :.11;:tì;l $ a {:ir1$.3-efffi $ 'j$aZTffiH \i r;':e:ryuq $ $1, $1, ' $ $5e $ $ $ $ $ $ $1, $1, $1, ,768.1 I $1, $1, $1, $1, iìlili:::'i.7i6:!,:,ti.èëi:!l 17.9 $1, $1, i i i'#i.,g;iñ"giì $1, i *$ri:tiil;fiæ $1, Steepening Scale Price $1, $1, $2, $2, $1, $2,069,8ô 18.3 $1, $2, $2,136, , MORE THAN % $2, Plateau Price iii,; ÍS$Tiiiipeffi :: Uompany Average Plateau prices may be applied to Cabernet Franc grape purchases at Brix levels above 20.4' if the Processor's company average falls on or below the Brix threshold of 20.4'. All processors purchasing grapes at plateau prices must sign with their growers the 2010 Plateau Pricing Pilot lntent to Puchase Consent Form.
18 MERLOT (Class 10d) BRIX lø ot ense BRIX lolo of BASE $ $ $ $1, $1, $1, $ss $ $ $ $ $ $1, $1, $1, $1,202.ô $1, $1, $1, $1, $ $1, $1, $1, $1, $1, $1, $1, ,7 $1,e $2, $2, $2, ,5 $2, $2, $2, $2, $1, $1, ,3 $1, $1, MORE THAN 20.7 $1, $1,818.24
19 SYRAH/SHIRAZ/SIRAH (Class 10e) BRIX % of BASE BRIX of BASE 15.0 $ , s ,3 $2, $ $ $ $2, $ $2,326, $1, $2, $2, $1, s $1, s2,445, $1, , $2, $1, $1, $2, $1, $1, $1, $2, $1, $2, , MORE THAN $2,8't3, $1, $1, $1, $2, $2, $2, $2, $2, $2, $2,207.28
20 VIDAL lcewine BRIX % of BASE 'l 38, $16.00 $16.15 $16.31 $16.47 $16.63 $16.78 $ $17.26 $ $17.73 $17.89 $18.05 $18.20 $18.36 BRIX of BASE , % $18.60 $18.75 $18.91 $19.07 $19.23 $19.38 $19.54 $19.70 $19.86 $20.02 $20.17 $20,33 $20,49 $20.65 $20.80 $ $21.28
21 VINIFERA lcewine o/o of BASE 35,1 35,3 35, , $24.52 $24.76 $25.01 $ $ $26.46 $26.70 $26.94 $27.18 $27.42 $27.66 $27.e0 $ ffi 38.8 ffi 39.0 $28.75 $28.99 $29,2s $ $29.96 $30.20 $ $31.17 $31.41 $31.65 $31.8e $32.13 $32.37 $ b w.8 41 ffi 41
22 2010 LATE HAFVEST Juice Prices ' i:ìþ.iq.,q,r É, É,c ô , , tb ffi v-&b:! ,46 + $ 0.02 =l$ J. óó. I $ 5.60 o 5.64 $ 5.68 $ $ $ $ $ a ü $ ü $ o 6.16 ìþ $ $ $ 6.20
23 2010. DISTILLING BRIX l% of BASE BRIX l% of BASE 11.1 $ $ ,5 $ $ $ $ $ $ $ $ $ $ $ $ $ $ ,3 $ $ $ $ $ $ MORE THAN 15.6 $ $ $ $ $132, $ $ $136.2s 17.4 $ $ $140, $ $ $ $ $ $150.00
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