Notes to CoNsolidated FiNaNCial statemeNts (In thousands of dollars except as noted and per share amounts) 19.  EMPLOYEE BENEFITS (CONTINUED):  The following table presents the change in the actuarial gains and losses recognized in other comprehensive income: For the years ended September 28, 2013 September 29, 2012 Pension Other Pension Other benefits benefits benefits benefits plans plans Total plans plans Total $ $ $ $ $ $ Cumulative amount in deficit at  the beginning of the year  19,593 (1,720) 17,873 12,691 (1,848) 10,843 Recognized during the year (10,302)  (409) (10,711) 6,902 128 7,030 Cumulative amount in deficit at  the end of the year  9,291 (2,129) 7,162 19,593 (1,720) 17,873 Recognized during the year,  net of tax  (7,623) (303) (7,926) 5,122 95 5,217 For the years ended September 28, 2013 September 29, 2012 Pension Other Pension Other benefits benefits benefits benefits plans plans plans plans % % % % Accrued benefit obligation: Discount rate  4.80 4.80 4.40 4.40 Salary increase  3.50 3.50 3.50 3.50 Employee benefit expense: Discount rate  4.40 4.40 5.00 5.00 Salary increase  3.50 3.50 3.50 3.50 Expected return on plan assets  5.90 n/a 6.75 n/a Principal actuarial assumptions used were as follows: Expected rates of return on plan assets are based on external historical and forecast market conditions. Rogers Sugar Inc. 86