Notes to CoNsolidated FiNaNCial statemeNts (In thousands of dollars except as noted and per share amounts) 9.  FINANCIAL INSTRUMENTS:   Details of recorded gains (losses) for the year, in marking-to-market all derivative financial instruments and embedded  derivatives that are outstanding at year-end, are noted below.  The Company has embedded derivatives in certain sales contracts denominated in U.S. currency, which are accounted  for separately at fair value from the base contract.  As at September 28, 2013 and September 29, 2012, financial derivatives outstanding and their mark-to-market impact  on the consolidated statements of earnings were as follows: Financial Assets  Financial Liabilities Current Non-Current Current Non-Current September 28, 2013  September 28, 2013 $ $ $ $ Sugar futures contracts – 289 1,385 – Natural gas futures contracts  – – 1,716 494 Foreign exchange forward contracts  – – 241 87 Embedded derivatives  129 – – 42 Interest rate swap  – 143 328 – 129 432 3,670 623 Financial Assets  Financial Liabilities Current Non-Current Current Non-Current September 29, 2012  September 29, 2012 $ $ $ $ Sugar futures contracts –  15  263  – Natural gas futures contracts  –  –  3,754  1,974 Foreign exchange forward contracts  –  –  1,261  243 Embedded derivatives  –  –  775  66 Interest rate swap  –  –  1,869  – – 15 7,922 2,283 Rogers Sugar Inc. 60 Derivative financial instruments