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OTHER NON-CURRENT LIABILITIES
 12 Months Ended
Dec. 30, 2018
Subclassifications of assets, liabilities and equities [abstract]  
OTHER NON-CURRENT LIABILITIES
OTHER NON-CURRENT LIABILITIES:
 
December 30, 2018

 
December 31, 2017

 
 
 
 
 
 
Employee benefit obligation - Statutory severance and pre-notice
$
22,075

 
$
16,096

Employee benefit obligation - Defined contribution plan
3,498

 
3,216

Provisions
14,343

 
17,829

 
$
39,916

 
$
37,141



(a) Statutory severance and pre-notice obligations:
 
December 30, 2018

 
December 31, 2017

 
 
 
 
 
 
Obligation, beginning of fiscal year
$
16,096

 
$
14,579

Service cost
13,500

 
12,424

Interest cost
6,478

 
6,171

Actuarial loss(1)
1,694

 
64

Foreign exchange gain
(537
)
 
(389
)
Benefits paid
(15,156
)
 
(16,753
)
Obligation, end of fiscal year
$
22,075

 
$
16,096

(1) The actuarial loss is due to changes in the actuarial assumptions used to determine the statutory severance obligations.


Significant assumptions for the calculation of the statutory severance obligations included the use of a discount rate of between 10.0% and 10.5% (2017 - between 9.2% and 9.7%) and rates of compensation increases between 6.5% and 10.0% (2017 - between 8% and 10.0%). A 1% increase in the discount rates would result in a corresponding decrease in the statutory severance obligations of $4.1 million, and a 1% decrease in the discount rates would result in a corresponding increase in the statutory severance obligations of $5.0 million. A 1% increase in the rates of compensation increases used would result in a corresponding increase in the statutory severance obligations of $5.0 million, and a 1% decrease in the rates of compensation increases used would result in a corresponding decrease in the statutory severance obligations of $4.3 million.

The cumulative amount of actuarial losses recognized in other comprehensive income as at December 30, 2018 was $23.8 million (December 31, 2017 - $22.1 million) which have been reclassified to retained earnings in the period in which they were recognized.

(b) Defined contribution plan:

During fiscal 2018, defined contribution expenses were $6.2 million (2017 - $6.3 million).
12. OTHER NON-CURRENT LIABILITIES (continued):

(c) Provisions:
 
Decommissioning
 
 
 
 
 
and site
 
Lease exit
 
 
 
 
restoration costs
 
costs
 
 
Total

 
 
 
 
 
 
 
Balance, December 31, 2017
 
$
16,572

 
$
1,257

 
$
17,829

Provisions made during the fiscal year
 
—

 
3,509

 
3,509

Changes in estimates made during the fiscal year
 
(2,147
)
 
—

 
(2,147
)
Provisions utilized during the fiscal year
 
—

 
(147
)
 
(147
)
Accretion of interest
 
299

 
—

 
299

Other(1) (note 17)
 
(5,000
)
 
—

 
(5,000
)
Balance, December 30, 2018
 
$
9,724

 
$
4,619

 
$
14,343


(1) Related to the reversal of an environmental liability for a U.S. distribution facility previously acquired through a business acquisition and sold in fiscal 2018.

Provisions include estimated future costs of decommissioning and site restoration for certain assets located at the Company’s textile and sock facilities for which the timing of settlement is uncertain, but has been estimated to be in excess of twenty years. The lease exit costs relate to a U.S. distribution center and an administrative office acquired in connection with a prior year business acquisition.