(In thousands of dollars except as noted and per share amounts) 13.  DEFERRED TAX ASSETS AND LIABILITIES:  The deferred tax assets (liabilities) comprise the following temporary differences: September 28, September 29, 2013 2012 $ $ Assets: Employee benefits  11,530 14,918 Derivative financial instruments  717 2,563 Losses carried forward  509 2,222 Provisions 890 1,099 Other 983 976 14,629 21,778 Liabilities: Property, plant and equipment  (23,463) (26,494) Derivative financial instruments  (529) (510) Goodwill (2,142) (2,061) Deferred financing charges  (290) (205) Other (375) (406) (26,799) (29,676) Net assets (liabilities): Property, plant and equipment  (23,463) (26,494) Employee benefits  11,530 14,918 Derivative financial instruments  188 2,053 Losses carried forward  509 2,222 Goodwill (2,142) (2,061) Provisions 890 1,099 Deferred financing charges  (290) (205) Other 608 570 (12,170) (7,898) Rogers Sugar Inc. 78 Notes to CoNsolidated FiNaNCial statemeNts