Consolidated statements of finanCial position (In thousands of dollars) September 28, September 29, 2013 2012 $ $ Assets Current assets: Cash and cash equivalents  3,204 27,895 Trade and other receivables (note 7)  50,126 51,071 Income taxes recoverable  663 760 Inventories (note 8)  72,374 78,286 Prepaid expenses  2,047 1,689 Derivative financial instruments (note 9)  129 – Total current assets  128,543 159,701 Non-current assets: Property, plant and equipment (note 10)  177,382 180,132 Intangible assets (note 11)  2,117 2,347 Other assets (note 12)  544 142 Deferred tax assets (note 13)  14,629 21,778 Derivative financial instruments (note 9)  432 15 Goodwill (note 14)  229,952 229,952 Total non-current assets  425,056 434,366 Total assets  553,599 594,067 Liabilities and Shareholders’ Equity Current liabilities: Revolving credit facility (note 15)  25,000 60,000 Trade and other payables (note 16)  37,659 46,795 Income taxes payable  1,304 2,824 Provisions (note 17)  1,150 1,363 Finance lease obligations (note 18)  39 69 Derivative financial instruments (note 9)  3,670 7,922 Total current liabilities  68,822 118,973 Non-current liabilities: Revolving credit facility (note 15)  50,000 – Employee benefits (note 19)  44,345 57,857 Provisions (note 17)  2,273 2,899 Derivative financial instruments (note 9)  623 2,283 Finance lease obligations (note 18)  7 46 Convertible unsecured subordinated debentures (note 20)  105,857 104,988 Deferred tax liabilities (note 13)  26,799 29,676 Total non-current liabilities  229,904 197,749 Total liabilities  298,726 316,722 Shareholders’ equity: Share capital (note 21)  133,833 133,737 Contributed surplus  200,135 200,143 Equity portion of convertible unsecured subordinated debentures (note 20)  1,188 1,188 Deficit (80,283) (57,723) Total shareholders’ equity  254,873 277,345 Commitments (notes 23 and 24) Contingencies (note 25) Total liabilities and shareholders’ equity  553,599 594,067 The accompanying notes are an integral part of these consolidated financial statements. 40 Rogers Sugar Inc.