Plan assets comprise: Movement in the present value of the defined benefit obligations Movement in the present value of plan assets Expense recognized in profit or loss The expense is recognized in the following line items in the consolidated statement of income  (1) The plan assets include $5.9 million of the Company’s own common shares at market value (December 29, 2012: $3.9 million). December 28, December 29, (Amounts in $000s) 2013 2012 Equity securities (1) $ 14,395 $ 12,651 Debt securities 15,890 15,281 Cash and cash equivalents 1,130 1,286 Total $ 31,415 $ 29,218 December 28,  December 29, (Amounts in $000s) 2013 2012 Defined benefit obligations at the beginning of the year  $ 42,917 $ 34,127 Benefits paid by the plans  (2,221) (1,470) Effect of movements in exchange rates  (2,922) 770 Current service costs 1,028 831 Interest on obligations 1,670  1,805 Employee contributions 116 134 Actuarial (gains) losses in OCI  (1,244) 6,720 Defined benefit obligations at the end of the year $ 39,344 $ 42,917 December 28,  December 29, (Amounts in $000s) 2013 2012 Fair value of plan assets at the beginning of the year  $ 29,218 $ 23,134 Employee contributions paid into the plans 116 134 Employer contributions paid into the plans 2,732 3,167 Benefits paid by the plans  (2,221) (1,470) Effect of movements in exchange rates  (2,195) 534 $ 27,650 $ 25,499 Actual return on plan assets: Expected return on plan assets  $ 1,116 $ 1,553 Actuarial gains in OCI 2,749 2,361 Fees and expenses (100) (195) 3,765 3,719 Fair value of plan assets at the end of the year  $ 31,415 $ 29,218 December 28,  December 29, (Amounts in $000s) 2013 2012 Current service costs $ 1,028 $ 831 Interest on obligation 1,670 1,805 Expected return on plan assets  (1,116) (1,553) $ 1,582 $ 1,083 December 28,  December 29, (Amounts in $000s) 2013 2012 Cost of sales $ 436 $ 163 Selling, general and administrative expenses  1,146 920 $ 1,582 $ 1,083 ANNUAL REPORT 2013 81