products, decreased in 2013 after the increases seen in 2012. The price of corrugated and folding carton increased in 2013 as it did in 2012,  which is used as an input in packaging the Company’s products. The Company currently has fixed price contracts with suppliers covering a  significant portion of the Company’s 2014 commodity purchase requirements. NOTE 26 Supplemental information Components of income and expenses included in the consolidated statement of income: NOTE 27 Comparative figures Comparative information for the fifty-two weeks ended December 29, 2012 in the consolidated financial statements has been reclassified to  reflect a $1.8 million increase to goodwill from accounts receivable and accounts payable. Certain other comparative figures have also been reclassified to conform to the current year’s presentation. ANNUAL REPORT 2013 101 (Amounts in $000s) December 28,  December 29, Included in finance costs: 2013 2012 Interest expense on bank loans  $ 2,248 $ 3,498 Interest expense on long-term debt  11,997 18,028 Interest rate hedge 142 720 Deferred financing charges 888 2,775 Revaluation of embedded derivative (149) 2,605 Write-down of deferred financing charges and bifurcated embedded derivative on long-term debt  1,063 8,755 Interest on letter of credit for SERP  39 250 Foreign exchange loss (gain)  101 (46) Total finance costs $ 16,329 $ 36,585 Foreign exchange loss (gains) included in: Cost of sales $ 232 $ (373) Finance costs 101 (46) Total foreign exchange loss (gains) $ 333 $ (419) Losses (gains) on disposal of assets included in: Cost of sales $ 210 $ 237 Distribution expenses 42 33 Selling, general and administrative expenses  (4) (461) Total losses (gains) on disposal of assets $ 248 $ (191) Employee compensation and benefit expense: Wages and salaries (including payroll benefits)  $ 105,394 $ 101,018 Future employee benefit costs 3,777 3,428 Share-based payment expense 6,704 10,255 Termination benefits 1,458 1,234 Short-term employee benefits (282) 5,213 Total employee compensation and benefit expense $ 117,051 $ 121,148