13.  DEFERRED TAX ASSETS AND LIABILITIES (CONTINUED):  The movement in temporary differences during the year and the previous year is as follows: Recognized in  Balance  other  Balance September 29,  Recognized in comprehensive  September 28,  2012  profit or (loss)  income  2013 $ $ $ $ Property, plant and equipment  (26,494) 3,031 – (23,463) Employee benefits  14,918 (603) (2,785) 11,530 Derivative financial instruments  2,053 (1,865) – 188 Losses carried forward  2,222 (1,713) – 509 Goodwill (2,061) (81) – (2,142) Provisions 1,099 (209) – 890 Deferred financing charges  (205) (85) – (290) Other 570 38 – 608 (7,898) (1,487) (2,785) (12,170) Recognized in  Balance  other  Balance October 1,  Recognized in  comprehensive  September 29,  2011  profit or (loss)  income  2012 $ $ $ $ Property, plant and equipment  (25,845)  (649)  –  (26,494) Employee benefits 14,105 (1,000) 1,813 14,918 Derivative financial instruments  3,336  (1,283)  –  2,053 Losses carried forward  –  2,222  –  2,222 Goodwill (2,007) (54) – (2,061) Provisions 1,511 (412) – 1,099 Deferred financing charges  (345)  140  –  (205) Other 41 529 – 570 (9,204) (507) 1,813 (7,898)  For the purpose of impairment testing, goodwill is allocated to the Company, which represents the lowest level within  the Company at which the goodwill is monitored for internal management purposes, which is not higher than the  Company’s operating segment.  The Company’s cash-generating unit’s impairment test was applied to the CGU, being the Company as a whole, based  on its fair values less cost to sell (“FVLCTS”).  79 Annual Report 2013 14. GOODWILL: (In thousands of dollars except as noted and per share amounts) Notes to CoNsolidated FiNaNCial statemeNts