Notes to CoNsolidated FiNaNCial statemeNts (In thousands of dollars except as noted and per share amounts) 28.  KEY MANAGEMENT PERSONNEL:   The Board of Directors as well as the President and all the Vice-Presidents are deemed to be key management personnel  of the Company.The following is the compensation expense for key management personnel:   The personnel expenses were charged to the consolidated statements of earnings or capitalized in the consolidated  statements of financial position as follows: 96 Rogers Sugar Inc. For the years ended September 28, September 29, 2013 2012 $ $ Cost of sales  64,828 59,602 Administration and selling expenses  11,205 11,911 Distribution expenses  1,569 2,522 77,602 74,035 Property, plant and equipment  438 410 78,040 74,445 For the years ended September 28, September 29, 2013 2012 $ $ Wages, salaries and employee benefits  68,342 66,921 Expenses related to defined benefit plans  5,647 3,862 Expenses related to defined contributions plans  4,055 3,622 Share-based compensation  (4) 40 78,040 74,445 For the years ended September 28, September 29, 2013 2012 $ $ Salaries and short-term benefits  2,359 2,410 Attendance fees for members of the Board of Directors  421 394 Post-employment benefits  85 82 Share-based compensation  (4) 40 2,861 2,926 29.  PERSONNEL EXPENSES: 