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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 29, 2013	Feb. 19, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 29, 2013
Entity Registrant Name	PILGRIMS PRIDE CORP
Entity Central Index Key	0000802481
Current Fiscal Year End Date	--12-29
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2013
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		259,029,033
Entity Public Float			$ 905,871,034
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012
CONSOLIDATED BALANCE SHEETS [Abstract]
Cash and cash equivalents	$ 508,206	$ 68,180
Investment in available-for-sale securities	96,902
Trade accounts and other receivables, less allowance for doubtful accounts	376,678	384,930
Account receivable from JBS USA, LLC	2,388	1,514
Inventories	808,832	950,296
Income taxes receivable	64,868	54,719
Current deferred tax assets	2,227
Prepaid expenses and other current assets	61,848	56,047
Assets held for sale	7,033	27,042
Total current assets	1,928,982	1,542,728
Deferred tax assets	18,921	97,431
Other long-lived assets	40,163	45,523
Identified intangible assets, net	32,525	38,266
Property, plant and equipment, net	1,151,811	1,189,921
Total assets	3,172,402	2,913,869
Current maturities of long-term debt	410,234	15,886
Accounts payable	370,360	312,365
Account payable to JBS USA, LLC	3,934	13,436
Accrued expenses	283,355	283,540
Income taxes payable		468
Current deferred tax liabilities	15,515	104,482
Total current liabilities	1,083,398	730,177
Long-term debt, less current maturities	501,999	1,148,870
Deferred tax liabilities	13,944
Other long-term liabilities	80,459	125,825
Total liabilities	1,679,800	2,004,872
Commitments and contingencies
Preferred stock, $.01 par value, 50,000,000 shares authorized; no shares issued
Common stock, $.01 par value, 800,000,000 shares authorized; 259,029,033 and 258,999,033 shares issued and outstanding at year-end 2013 and 2012, respectively	2,590	2,590
Additional paid-in capital	1,653,119	1,642,003
Accumulated deficit	(120,156)	(669,711)
Accumulated other comprehensive loss	(45,735)	(68,511)
Total Pilgrims Pride Corporation stockholders' equity	1,489,818	906,371
Noncontrolling interest	2,784	2,626
Total stockholders' equity	1,492,602	908,997
Total liabilities and stockholders' equity	$ 3,172,402	$ 2,913,869

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 29, 2013	Dec. 30, 2012
CONSOLIDATED BALANCE SHEETS [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	800,000,000	800,000,000
Common stock, shares issued	259,029,033	258,999,033
Common stock, shares outstanding	259,029,033	258,999,033

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]
Net sales	$ 8,411,148	$ 8,121,382	$ 7,535,698
Cost of sales	7,565,709	7,685,550	7,675,277
Operational restructuring charges			1,958
Gross profit (loss)	845,439	435,832	(141,537)
Selling, general and administrative expense	180,915	177,041	205,143
Administrative restructuring charges	5,661	8,449	26,911
Operating income (loss)	658,863	250,342	(373,591)
Interest expense, net of capitalized interest	87,006	104,926	111,532
Interest income	(2,125)	(1,397)	(1,465)
Foreign currency transaction losses (gains)	4,415	(4,810)	12,601
Miscellaneous, net	(4,373)	(1,439)	(9,133)
Total	573,940	153,062	(487,126)
Income tax expense (benefit)	24,227	(20,980)	8,564
Net income (loss)	549,713	174,042	(495,690)
Less: Net income (loss) attributable to noncontrolling interest	158	(192)	1,082
Net income (loss) attributable to Pilgrim's Pride Corporation	$ 549,555	$ 174,234	$ (496,772)
Weighted average shares of common stock outstanding:
Basic	258,826	250,101	224,996
Effect of dilutive common stock equivalents	415	115
Diluted	259,241	250,216	224,996
Net income per share of common stock outstanding:
Basic	$ 2.12	$ 0.70	$ (2.21)
Diluted	$ 2.12	$ 0.70	$ (2.21)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) [Abstract]
Net income (loss)	$ 549,713	$ 174,042	$ (495,690)
Other comprehensive income (loss):
Unrealized holding gains (losses) on available-for-sale securities, net of tax of $0 in each of the three periods	62	(12)	(1,160)
Gains (losses) associated with pension and other postretirement benefits, net of tax of $13,774, $0 and $0, respectively	22,714	(22,429)	(21,273)
Total other comprehensive income (loss)	22,776	(22,441)	(22,433)
Comprehensive income (loss)	572,489	151,601	(518,123)
Less: Comprehensive income (loss) attributable to noncontrolling interests	158	(192)	1,082
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	$ 572,331	$ 151,793	$ (519,205)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) [Abstract]
Unrealized holding gains (losses) on available-for-sale securities, tax
Gains (losses) associated with pension and other postretirement benefits, tax	$ 13,774

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interests [Member]
Balance at Dec. 26, 2010	$ 1,078,596	$ 2,143	$ 1,442,810	$ (348,653)	$ (23,637)	$ 5,933
Balance, shares at Dec. 26, 2010		214,282
Comprehensive income (loss):
Net income (loss)	(495,690)			(496,772)		1,082
Other comprehensive income (loss), net of tax:
Net unrealized holding gains (losses) on available-for-sale securities, net of tax	(1,160)				(1,160)
Gains (losses) associated with pension and other postretirement benefits, net of tax	(21,273)				(21,273)
Total other comprehensive income (loss)	(22,433)
Comprehensive income (loss)	(518,123)
Other activity	(2,610)		107	1,480		(4,197)
Share-based compensation plans:
Requisite service period recognition	567		567
Tax benefit related to share-based compensation
Balance at Dec. 25, 2011	558,430	$ 2,143	1,443,484	(843,945)	(46,070)	2,818
Balance, shares at Dec. 25, 2011		214,282
Comprehensive income (loss):
Net income (loss)	174,042			174,234		(192)
Other comprehensive income (loss), net of tax:
Net unrealized holding gains (losses) on available-for-sale securities, net of tax	(12)				(12)
Gains (losses) associated with pension and other postretirement benefits, net of tax	(22,429)				(22,429)
Total other comprehensive income (loss)	(22,441)
Comprehensive income (loss)	151,601
Issuance of common stock	198,281	$ 444	197,837
Issuance of common stock (in shares)		44,444
Share-based compensation plans:
Common stock issued under compensation plans	3	$ 3
Common stock issued under compensation plans (in shares)		273
Requisite service period recognition	682		682
Tax benefit related to share-based compensation
Balance at Dec. 30, 2012	908,997	$ 2,590	1,642,003	(669,711)	(68,511)	2,626
Balance, shares at Dec. 30, 2012		258,999
Comprehensive income (loss):
Net income (loss)	549,713			549,555		158
Other comprehensive income (loss), net of tax:
Net unrealized holding gains (losses) on available-for-sale securities, net of tax	62				62
Gains (losses) associated with pension and other postretirement benefits, net of tax	22,714				22,714
Total other comprehensive income (loss)	22,776
Comprehensive income (loss)	572,489
Share-based compensation plans:
Common stock issued under compensation plans
Common stock issued under compensation plans (in shares)		30
Requisite service period recognition	3,345		3,345
Tax benefit related to share-based compensation	7,770		7,771
Balance at Dec. 29, 2013	$ 1,492,602	$ 2,590	$ 1,653,119	$ (120,156)	$ (45,735)	$ 2,784
Balance, shares at Dec. 29, 2013		259,029

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY [Abstract]
Other comprehensive income (loss), unrealized holding gain (loss) on securities arising during period, tax
Other comprehensive income (loss), pension and other postretirement benefit plans, tax	$ 13,774

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Cash flows from operating activities:
Net income (loss)	$ 549,713	$ 174,042	$ (495,690)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation and amortization	150,523	147,414	209,061
Asset impairment	4,004	2,770	22,895
Foreign currency transaction losses (gains)	3,382	(5,261)	9,980
Accretion of bond discount	456	456	453
Loss (gain) on property disposals	2,395	5,306	(4,271)
Share-based compensation	3,345	684	567
Deferred income tax benefit	(4,999)	(1,098)	(7,097)
Changes in operating assets and liabilities:
Restricted cash and cash equivalents		12,680	53,273
Trade accounts and other receivables	7,235	(14,137)	(63,987)
Inventories	142,675	(65,870)	122,827
Prepaid expenses and other current assets	(6,070)	(2,600)	27,068
Accounts payable and accrued expenses	49,625	(16,520)	(7,274)
Income taxes	(21,546)	(33,714)	4,683
Deposits	1,877	1,783	2,174
Long-term pension and other postretirement obligations	(6,837)	(2,700)
Other	2,755	(3,611)	(3,653)
Cash provided by (used in) operating activities	878,533	199,624	(128,991)
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(116,223)	(90,327)	(135,968)
Purchases of investment securities	(96,902)	(162)	(4,596)
Proceeds from sale or maturity of investment securities		688	15,852
Proceeds from business disposals			37,479
Proceeds from property disposals	31,337	29,400	29,044
Cash used in investing activities	(181,788)	(60,401)	(58,189)
Cash flows from financing activities:
Payments on notes payable to JBS USA		(50,000)
Proceeds from notes payable to JBS USA			50,000
Proceeds from long-term debt	505,600	851,400	965,689
Payments on long-term debt	(758,578)	(1,110,711)	(881,833)
Proceeds from sale of common stock		198,282
Tax benefit related to share-based compensation	7,770
Purchase of remaining interest in joint venture			(2,504)
Payment of capitalized loan costs	(5,006)		(4,395)
Other financing activities			(107)
Cash provided by (used in) financing activities	(250,214)	(111,029)	126,850
Effect of exchange rate changes on cash and cash equivalents	(6,505)	(1,623)	(4,138)
Increase (decrease) in cash and cash equivalents	440,026	26,571	(64,468)
Cash and cash equivalents, beginning of period	68,180	41,609	106,077
Cash and cash equivalents, end of period	508,206	68,180	41,609
Supplemental Disclosure Information:
Interest paid (net of amount capitalized)	80,320	96,657	104,430
Income taxes paid	$ 30,057	$ 10,931	$ 3,957

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 29, 2013
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES *Business* Pilgrim's Pride Corporation (referred to herein as "Pilgrim's," "PPC," "the Company," "we," "us," "our," or similar terms) is one of the largest chicken companies in the United States ("U.S."), Mexico and Puerto Rico. Our fresh chicken retail line is sold in the southeastern, central, southwestern and western regions of the U.S., throughout Puerto Rico, and in the northern and central regions of Mexico. Our prepared-foods products meet the needs of some of the largest customers in the food service industry across the U.S. Additionally, the Company exports commodity chicken products to approximately 100 countries. As a vertically integrated company, we control every phase of the production of our products. We operate feed mills, hatcheries, processing plants and distribution centers in 12 U.S. states, Puerto Rico and Mexico. Our fresh chicken products consist of refrigerated (nonfrozen) whole or cut-up chicken, either pre-marinated or non-marinated, and prepackaged chicken in various combinations of freshly refrigerated, whole chickens and chicken parts. Our prepared chicken products include portion-controlled breast fillets, tenderloins and strips, delicatessen products, salads, formed nuggets and patties and bone-in chicken parts. These products are sold either refrigerated or frozen and may be fully cooked, partially cooked or raw. In addition, these products are breaded or non-breaded and either pre-marinated or non-marinated. On December 1, 2008, Pilgrim's and six of its subsidiaries filed voluntary petitions in the United States Bankruptcy Court for the Northern District of Texas, Fort Worth Division (the "Bankruptcy Court"), seeking reorganization relief under the provisions of Chapter 11 of Title 11 of the United States Code. We emerged from Chapter 11 bankruptcy proceedings on December 28, 2009. In connection with our emergence from bankruptcy, our common stock outstanding immediately prior to the emergence was cancelled and converted into the right to receive newly-issued shares of common stock of the reorganized Company based on a one-for-one exchange ratio, which constituted 36.0% of the total number of shares of our newly-issued common stock on that date. The remaining shares of our newly-issued common stock, constituting 64.0% of our total issued and outstanding common stock on December 28, 2009, were purchased for $800.0 million by JBS USA Holdings, Inc. ("JBS USA"), a wholly-owned indirect subsidiary of JBS S.A., a Brazil-based meat producer. As the result of subsequent purchases, JBS USA owned 75.5% of our total issued and outstanding common stock on December 29, 2013. *Consolidated Financial Statements* The Company operates on the basis of a 52/53-week fiscal year that ends on the Sunday falling on or before December 31. The reader should assume any reference we make to a particular year (for example, 2013) in the notes to these Consolidated Financial Statements applies to our fiscal year and not the calendar year. The consolidated financial statements include the accounts of Pilgrim's Pride Corporation and its majority owned subsidiaries. We eliminate all significant affiliate accounts and transactions upon consolidation. The Company measures the financial statements of its Mexico subsidiaries as if the U.S. dollar were the functional currency. Accordingly, we remeasure assets and liabilities, other than non-monetary assets, of the Mexico subsidiaries at current exchange rates. We remeasure nonmonetary assets using the historical exchange rate in effect on the date of each asset's acquisition. We remeasure income and expenses at average exchange rates in effect during the period, except for certain accounts which are remeasured at a historical rate. Currency exchange gains or losses are included in the line item Foreign currency transaction losses (gains) in the Consolidated Statements of Operations. *Reclassifications* We have made certain reclassifications to the 2012 Consolidated Financial Statements with no impact to reported net income (loss) in order to conform to the 2013 presentation. *Revenue Recognition* We recognize revenue when all of the following circumstances are satisfied: (i) persuasive evidence of an arrangement exits, (ii) price is fixed or determinable, (iii) collectability is reasonably assured and (iv) delivery has occurred. Delivery occurs in the period in which the customer takes title and assumes the risks and rewards of ownership of the products specified in the customer's purchase order or sales agreement. Revenue is recorded net of estimated incentive offerings including special pricing agreements, promotions and other volume-based incentives. Revisions to these estimates are charged back to net sales in the period in which the facts that give rise to the revision become known. Taxes collected from customers and remitted to governmental authorities are excluded from revenues. *Shipping and Handling Costs* Costs associated with the products shipped to customers are recognized in cost of sales. *Advertising Costs* The Company expenses advertising costs as incurred. Advertising costs are included in selling, general and administrative expenses and totaled $4.9 million, $6.5 million and $9.6 million for 2013, 2012 and 2011, respectively. *Research and Development Costs* Research and development costs are expensed as incurred. Research and development costs totaled $3.9 million, $3.8 million and $5.0 million for 2013, 2012 and 2011, respectively. *Cash and Cash Equivalents* The Company considers highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The majority of the Company's disbursement bank accounts are zero balance accounts where cash needs are funded as checks are presented for payment by the holder. Checks issued pending clearance that result in overdraft balances for accounting purposes are classified as accounts payable and the change in the related balance is reflected in operating activities on the Consolidated Statements of Cash Flows. *Current and Long-Term Investments* The Company's current and long-term investments consist primarily of fixed income securities, municipal debt securities, bond and equity mutual funds and fund-of-funds. These investments are classified as available-for-sale. These securities are recorded at fair value, and unrealized holding gains and losses are recorded, net of tax, as a separate component of accumulated other comprehensive income. Debt securities with remaining maturities of less than one year and those identified by management at the time of purchase for funding operations in less than one year are classified as current. Debt securities with remaining maturities greater than one year that management has not identified at the time of purchase for funding operations in less than one year are classified as long-term. Unrealized losses are charged against net earnings when a decline in fair value is determined to be other than temporary. Management reviews several factors to determine whether a loss is other than temporary, such as the length of time a security is in an unrealized loss position, the extent to which fair value is less than amortized cost, the impact of changing interest rates in the short and long term, and the Company's intent and ability to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value. The Company determines the cost of each security sold and each amount reclassified out of accumulated other comprehensive income into earnings using the specific identification method. Purchases and sales are recorded on a trade date basis. Investments in entities in which the Company has an ownership interest greater than 50% and exercises control over the entity are consolidated in the Consolidated Financial Statements. Investments in entities in which the Company has an ownership interest between 20% and 50% and exercises significant influence are accounted for using the equity method. The Company invests from time to time in ventures in which its ownership interest is less than 20% and over which it does not exercise significant influence. Such investments are accounted for under the cost method. The fair values for investments not traded on a quoted exchange are estimated based upon the historical performance of the ventures, the ventures' forecasted financial performance and management's evaluation of the ventures' viability and business models. To the extent the book value of an investment exceeds its assessed fair value, the Company will record an appropriate impairment charge. Thus, the carrying value of the Company's investments approximates fair value. *Accounts Receivable* The Company records accounts receivable when revenue is recognized. We record an allowance for doubtful accounts, reducing our receivables balance to an amount we estimate is collectible from our customers. Estimates used in determining the allowance for doubtful accounts are based on historical collection experience, current trends, aging of accounts receivable, and periodic credit evaluations of our customers' financial condition. We write off accounts receivable when it becomes apparent, based upon age or customer circumstances, that such amounts will not be collected. Generally, the Company does not require collateral for its accounts receivable. *Inventories* Live chicken inventories are stated at the lower of cost or market and breeder hens at the lower of cost, less accumulated amortization, or market. The costs associated with breeder hens are accumulated up to the production stage and amortized over their productive lives using the unit-of-production method. Finished poultry products, feed, eggs and other inventories are stated at the lower of cost (average) or market. We record valuation adjustments for our inventory and for estimated obsolescence at or equal to the difference between the cost of inventory and the estimated market value based upon known conditions affecting inventory, including significantly aged products, discontinued product lines, or damaged or obsolete products. We allocate meat costs between our various finished chicken products based on a by-product costing technique that reduces the cost of the whole bird by estimated yields and amounts to be recovered for certain by-product parts. This primarily includes leg quarters, wings, tenders and offal, which are carried in inventory at the estimated recovery amounts, with the remaining amount being reflected as our breast meat cost. Generally, the Company performs an evaluation of whether any lower of cost or market adjustments are required at the country level based on a number of factors, including: (i) pools of related inventory, (ii) product continuation or discontinuation, (iii) estimated market selling prices and (iv) expected distribution channels. If actual market conditions or other factors are less favorable than those projected by management, additional inventory adjustments may be required. *Property, Plant and Equipment* Property, plant and equipment are stated at cost, and repair and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of these assets. Estimated useful lives for building, machinery and equipment are five to 33 years and for automobiles and trucks are three to ten years. The charge to income resulting from amortization of assets recorded under capital leases is included with depreciation expense. The Company records impairment charges on long-lived assets held for use when events and circumstances indicate that the assets may be impaired and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount of those assets. When the above is true, the impairment charge is determined based upon the amount the net book value of the assets exceeds their fair market value. In making these determinations, the Company utilizes certain assumptions, including, but not limited to: (i) future cash flows estimated to be generated by these assets, which are based on additional assumptions such as asset utilization, remaining length of service and estimated salvage values, (ii) estimated fair market value of the assets and (iii) determinations with respect to the lowest level of cash flows relevant to the respective impairment test, generally groupings of related operational facilities. Given the interdependency of the Company's individual facilities during the production process, which operate as a vertically integrated network, and the fact that the Company does not price the transfers of inventory between its vertically integrated facilities at market prices, it evaluates impairment of assets held for use at the country level (i.e., the U.S. and Mexico). Management believes this is the lowest level of identifiable cash flows for its assets that are held for use in production activities. At the present time, the Company's forecasts indicate that it can recover the carrying value of its assets held for use based on the projected undiscounted cash flows of the operations. A key assumption in management's forecast is that the Company's sales volumes will return to historical margins as supply and demand between commodities and chicken and other animal-based proteins become more balanced. However, the exact timing of the return to historical margins is not certain, and if the return to historical margins is delayed, impairment charges could become necessary in the future. The Company records impairment charges on long-lived assets held for sale when the carrying amount of those assets exceeds their fair value less appropriate selling costs. Fair value is based on amounts documented in sales contracts or letters of intent accepted by the Company, amounts included in counteroffers initiated by the Company, or, in the absence of current contract negotiations, amounts determined using a sales comparison approach for real property and amounts determined using a cost approach for personal property. Under the sales comparison approach, sales and asking prices of reasonably comparable properties are considered to develop a range of unit prices within which the current real estate market is operating. Under the cost approach, a current cost to replace the asset new is calculated and then the estimated replacement cost is reduced to reflect the applicable decline in value resulting from physical deterioration, functional obsolescence and economic obsolescence. Appropriate selling costs includes reasonable broker's commissions, costs to produce title documents, filing fees, legal expenses and the like. We estimate appropriate closing costs as 4% to 6% of asset fair value. This range of rates is considered reasonable for our assets held for sale based on historical experience. *Identified Intangible Assets* Our identified intangible assets consist of assets subject to amortization such as trade names, customer relationships and non-compete agreements. We calculate amortization of those assets that are subject to amortization on a straight-line basis over the estimated useful lives of the related assets. The useful lives range from three to 15 years for trade names and non-compete agreements and 13 years for customer relationships. We review intangible assets subject to amortization for impairment whenever an event or change in circumstances indicates the carrying values of the assets may not be recoverable. We test intangible assets subject to amortization for impairment and estimate their fair values using the same assumptions and techniques we employ on property, plant and equipment. *Litigation and Contingent Liabilities* The Company is subject to lawsuits, investigations and other claims related to employment, environmental, product and other matters. The Company is required to assess the likelihood of any adverse judgments or outcomes, as well as potential ranges of probable losses, to these matters. The Company estimates the amount of reserves required for these contingencies when losses are determined to be probable and after considerable analysis of each individual issue. The Company expenses legal costs related to such loss contingencies as they are incurred. The accrual for environmental remediation liabilities is measured on an undiscounted basis. These reserves may change in the future due to changes in the Company's assumptions, the effectiveness of strategies, or other factors beyond the Company's control. *Accrued Self Insurance* Insurance expense for casualty claims and employee-related health care benefits are estimated using historical and current experience and actuarial estimates. Stop-loss coverage is maintained with third-party insurers to limit the Company's total exposure. Certain categories of claim liabilities are actuarially determined. The assumptions used to arrive at periodic expenses are reviewed regularly by management. However, actual expenses could differ from these estimates and could result in adjustments to be recognized. *Income Taxes* The Company follows the provisions of ASC 740-10-30-27 in the Expenses -Income Taxes topic with regards to members of a group that file a consolidated tax return but issue separate financial statements. The Company files its own U.S. federal tax return, but is included in certain state consolidated returns with JBS USA. The income tax expense of the Company is computed using the separate return method. The provision for income taxes has been determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred income taxes reflect the net tax effect of temporary differences between the book and tax bases of recorded assets and liabilities, net operating losses and tax credit carry forwards. The amount of deferred tax on these temporary differences is determined using the tax rates expected to apply to the period when the asset is realized or the liability is settled, as applicable, based on the tax rates and laws in the respective tax jurisdiction enacted as of the balance sheet date. The Company reviews its deferred tax assets for recoverability and establishes a valuation allowance based on historical taxable income, potential for carry back of tax losses, projected future taxable income, applicable tax strategies, and the expected timing of the reversals of existing temporary differences. A valuation allowance is provided when it is more likely than not that some or all of the deferred tax assets will not be realized. Valuation allowances have been established primarily for net operating loss carry forwards of certain foreign subsidiaries. See "Note 11. Income Taxes" to the Consolidated Financial Statements. The Company deems its earnings from Mexico as of December 29, 2013 to be permanently reinvested. As such, U.S. deferred income taxes have not been provided on these earnings. If such earnings were not considered indefinitely reinvested, certain deferred foreign and U.S. income taxes would be provided. For activity after 2008, the Company did not permanently reinvest its earnings in Puerto Rico. Therefore, net earnings generated in Puerto Rico have U.S. taxes provided as if the earnings were distributed. The Company follows the provisions under ASC 740-10-25 that provides a recognition threshold and measurement criteria for the financial statement recognition of a tax benefit taken or expected to be taken in a tax return. Tax benefits are recognized only when it is more likely than not, based on the technical merits, that the benefits will be sustained on examination. Tax benefits that meet the more-likely-than-not recognition threshold are measured using a probability weighting of the largest amount of tax benefit that has greater than 50% likelihood of being realized upon settlement. Whether the more-likely-than-not recognition threshold is met for a particular tax benefit is a matter of judgment based on the individual facts and circumstances evaluated in light of all available evidence as of the balance sheet date. See "Note 11. Income Taxes" to the Consolidated Financial Statements. *Pension and Other Postemployment Benefits* Our pension and other postemployment benefit costs and obligations are dependent on the various actuarial assumptions used in calculating such amounts. These assumptions relate to discount rates, long-term return on plan assets and other factors. We base the discount rate assumptions on current investment yields on high-quality corporate long-term bonds. The salary growth assumptions reflect our long-term actual experience and future or near-term outlook. We determine the long-term return on plan assets based on historical portfolio results and management's expectation of the future economic environment. Actual results that differ from our assumptions are accumulated and, if in excess of the lesser of 10% of the projected benefit obligation or the fair market value of plan assets, amortized over either (i) the estimated average future service period of active plan participants if the plan is active or (ii) the estimated average future life expectancy of all plan participants if the plan is frozen. *Operating Leases* Rent expense for operating leases is recorded on a straight-line basis over the lease term unless the lease contains an escalation clause which is not fixed or determinable. The lease term begins when we have the right to control the use of the leased property, which is typically before rent payments are due under the terms of the lease. If a lease has a fixed or determinable escalation clause, the difference between rent expense and rent paid is recorded as deferred rent and is included in the Consolidated Balance Sheets. Rent for operating leases that do not have an escalation clause or where escalation is based on an inflation index is expensed over the lease term as it is payable. *Risk Management* The Company attempts to mitigate commodity purchase exposures through a program of risk management that includes the use of forward purchase contractual obligations and derivative financial instruments. The Company will also occasionally purchase derivative financial instruments in an attempt to mitigate currency exchange rate exposure related to the net assets of its Mexico operations that are denominated in Mexican pesos. The Company's Mexico subsidiaries also attempt to mitigate the foreign currency exposure on certain U.S. dollar-denominated transactions through the use of derivative financial instruments. We recognize all derivative financial instruments in the Consolidated Balance Sheets at fair value. We elected not to designate derivative financial instruments executed to mitigate commodity purchase exposures and foreign currency exposures as hedges of forecasted transactions. Therefore, we recognize changes in the fair value of these derivative financial instruments immediately in earnings. Gains or losses related to the commodity derivative financial instruments are included in the line item Cost of sales in the Consolidated Statements of Operations. Gains or losses related to the foreign currency derivative financial instruments are included in the line item Selling, general and administrative expenses in the Consolidated Statements of Operations. *Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. ("U.S. GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. We make significant estimates in regard to receivables collectability; inventory valuation; realization of deferred tax assets; valuation of long-lived assets; valuation of contingent liabilities, liabilities subject to compromise and self insurance liabilities; valuation of pension and other postretirement benefits obligations; and valuation of acquired businesses.

FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 29, 2013

FAIR VALUE MEASUREMENTS [Abstract]

FAIR VALUE MEASUREMENTS

2. FAIR VALUE MEASUREMENTS

Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Assets and liabilities measured at fair value must be categorized into one of three different levels depending on the assumptions (i.e., inputs) used in the valuation:

Level 1		Unadjusted quoted prices in active markets for identical assets or liabilities;

Level 2		Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability; or

Level 3		Unobservable inputs, such as discounted cash flow models or valuations.

The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement in its entirety.

As of December 29, 2013 and December 30, 2012, the Company held certain items that were required to be measured at fair value on a recurring basis. These included derivative assets and liabilities and deferred compensation plan assets. Derivative assets and liabilities consist of long and short positions on exchange-traded commodity and foreign currency derivative instruments. The Company maintains nonqualified deferred compensation plans for executives and other highly compensated employees. Investments are maintained within a trust and include money market funds, mutual funds and life insurance policies. The cash surrender value of the life insurance policies is invested primarily in mutual funds. The following items were measured at fair value on a recurring basis:

	December 29, 2013
	Level 1			Level 2			Level 3			Total
	(In thousands)
Short-term investments in available-for-sale securities	$	-		$	96,902		$	-		$	96,902
Derivative assets - commodity futures instruments	$	1,494		$	-		$	-		$	1,494
Derivative assets - commodity options instruments		-			1,395			-			1,395
Derivative assets - foreign currency futures instruments		1,214			-			-			1,214
Deferred compensation plan assets		7,208			-			-			7,208
Derivative liabilities - commodity futures instruments		(1,728	)		-			-			(1,728	)
Long-term debt and other borrowing arrangements:
Senior unsecured notes		552,592			-			-			552,592
Term notes		-			-			424,650			424,650
Capitalized lease obligations		-			-			704			704

	December 30, 2012
	Level 1			Level 2			Level 3			Total
	(In thousands)
Derivative assets - commodity futures instruments	$	1,821		$	-		$	-		$	1,821
Deferred compensation plan assets		7,591			-			-			7,591
Derivative liabilities - commodity futures instruments		(1,530	)		-			-			(1,530	)
Long-term debt and other borrowing arrangements:
Senior unsecured notes		521,415			-			-			521,415
Term notes and revolver		-			-			686,435			686,435
Capitalized lease obligations		-			-			880			880

	Term Notes and Revolver						Capitalized Lease Obligations
	2013			2012			2013			2012
Change in Value of Level 3 Liabilities:	(In thousands)
Balance, beginning of period	$	686,435		$	945,927		$	880		$	1,005
Borrowings		509,500			1,332,300			-			-
Payments		(762,091	)		(1,591,498	)		(124	)		(114	)
Change in fair value inputs		(9,194	)		(294	)		(52	)		(11	)
Balance, end of period	$	424,650		$	686,435		$	704		$	880

The valuation of financial assets and liabilities classified in Level 1 is determined using a market approach, taking into account current interest rates, creditworthiness, and liquidity risks in relation to current market conditions, and is based upon unadjusted quoted prices for identical assets in active markets. The valuation of financial assets and liabilities in Level 2 is determined using a market approach based upon quoted prices for similar assets and liabilities in active markets or other inputs that are observable for substantially the full term of the financial instrument. The valuation of financial assets in Level 3 is determined using an income approach based on unobservable inputs such as discounted cash flow models or valuations.

In addition to the fair value disclosure requirements related to financial instruments carried at fair value, accounting standards require interim disclosures regarding the fair value of all of the Company's financial instruments. The methods and significant assumptions used to estimate the fair value of financial instruments and any changes in methods or significant assumptions from prior periods are also required to be disclosed. The carrying amounts and estimated fair values of financial assets and liabilities recorded in the Consolidated Balance Sheets consisted of the following:

	December 29, 2013						December 30, 2012
	Carrying			Fair			Carrying			Fair			Note
	Amount			Value			Amount			Value			Reference
	(In thousands)
Short-term investments in available-for-sale securities	$	96,902		$	96,902		$	-		$	-			5
Derivative assets - commodity futures instruments		1,494			1,494			1,821			1,821			6
Derivative assets - commodity options instruments		1,395			1,395			-			-			6
Derivative assets - foreign currency futures instruments		1,214			1,214			-			-			6
Deferred compensation plan assets		7,208			7,208			7,591			7,591
Derivative liabilities - commodity futures instruments		(1,728	)		(1,728	)		(1,530	)		(1,530	)		6
Long-term debt and other borrowing arrangements		(912,233	)		(977,946	)		(1,164,756	)		(1,208,730	)		10

The carrying amounts of our cash and cash equivalents, derivative trading accounts' margin cash, restricted cash and cash equivalents, accounts receivable, accounts payable and certain other liabilities approximate their fair values due to their relatively short maturities. Derivative assets were recorded at fair value based on quoted market prices and are included in the line item Prepaid expenses and other current assets on the Consolidated Balance Sheet. Deferred compensation plan assets were recorded at fair value based on quoted market prices and are included in the line item Other assets in the Consolidated Balance Sheets. Derivative liabilities were recorded at fair value based on quoted market prices and are included in the line item Accrued expenses and other current liabilities on the Consolidated Balance Sheet. The fair values of the Company's long-term debt and other borrowing arrangements were estimated by calculating the net present value of future payments for each debt obligation or borrowing by: (i) using a risk-free rate applicable for an instrument with a life similar to the remaining life of each debt obligation or borrowing plus the current estimated credit risk spread for the Company or (ii) using the quoted market price at December 29, 2013 or December 30, 2012, as applicable.

In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company records certain assets and liabilities at fair value on a nonrecurring basis. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges when required by U.S. GAAP. Certain long-lived assets held for sale with a carrying amount of $27.5 million were written down to their fair value of $23.9 million, resulting in a loss of $3.6 million recorded in earnings during 2013. These assets are classified as Level 2 assets because their fair value can be corroborated based on observable market data.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

TRADE ACCOUNTS AND OTHER RECEIVABLES

12 Months Ended

Dec. 29, 2013

TRADE ACCOUNTS AND OTHER RECEIVABLES [Abstract]

TRADE ACCOUNTS AND OTHER RECEIVABLES

3. TRADE ACCOUNTS AND OTHER RECEIVABLES

Trade accounts and other receivables, less allowance for doubtful accounts, consisted of the following:

	December 29, 2013			December 30, 2012
	(In thousands)
Trade accounts receivable	$	369,715		$	381,747
Receivables from officers and employees		14			48
Other receivables		11,005			6,892
Receivables, gross		380,734			388,687
Allowance for doubtful accounts		(4,056	)		(3,757	)
Receivables, net	$	376,678		$	384,930

Accounts receivable from JBS USA, LLC	$	2,388		$	1,514

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

INVENTORIES

12 Months Ended

Dec. 29, 2013

INVENTORIES [Abstract]

INVENTORIES

4. INVENTORIES

Inventories consisted of the following:

	December 29, 2013		December 30, 2012
	(In thousands)
Live chicken and hens	$	368,582	$	405,335
Feed, eggs and other		216,045		307,500
Finished chicken products		223,932		237,159
Total chicken inventories		808,559		949,994
Commercial feed, table eggs and other		273		302
Total inventories	$	808,832	$	950,296

INVESTMENTS IN SECURITIES

12 Months Ended

Dec. 29, 2013

INVESTMENTS IN SECURITIES [Abstract]

INVESTMENTS IN SECURITIES

5. INVESTMENTS IN SECURITIES

We recognize investments in available-for-sale securities as cash equivalents, current investments or long-term investments depending upon each security's length to maturity. Additionally, those securities identified by management at the time of purchase for funding operations in less than one year are classified as current.

The following table summarizes our investments in available-for-sale securities:

December 29, 2013

December 30, 2012

Amortized

Fair

Amortized

Fair

Cost

Value

Cost

Value

(In thousands)

Current investments:

Fixed income securities

96,902

The Company and certain retirement plans that it sponsors invest in a variety of financial instruments. Certain postretirement funds in which the Company participates hold significant amounts of mortgage-backed securities. However, none of the mortgages collateralizing these securities are considered subprime.

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References + Details

DERIVATIVE FINANCIAL INSTRUMENTS

12 Months Ended

Dec. 29, 2013

DERIVATIVE FINANCIAL INSTRUMENTS [Abstract]

DERIVATIVE FINANCIAL INSTRUMENTS

6. DERIVATIVE FINANCIAL INSTRUMENTS

The Company utilizes various raw materials in its operations, including corn, soybean meal, soybean oil, sorghum, natural gas, electricity and diesel fuel, which are all considered commodities. The Company considers these raw materials generally available from a number of different sources and believes it can obtain them to meet its requirements. These commodities are subject to price fluctuations and related price risk due to factors beyond our control, such as economic and political conditions, supply and demand, weather, governmental regulation and other circumstances. Generally, the Company purchases derivative financial instruments, specifically exchange-traded futures and options, in an attempt to mitigate price risk related to its anticipated consumption of commodity inputs for approximately the next 12 months. The Company may purchase longer-term derivative financial instruments on particular commodities if deemed appropriate. The Company will sometimes take a short position on a derivative instrument to minimize the impact of a commodity's price volatility on its operating results. The Company will also occasionally purchase derivative financial instruments in an attempt to mitigate currency exchange rate exposure related to the net assets of its Mexico operations that are denominated in Mexican pesos. The fair value of derivative assets is included in the line item Prepaid expenses and other current assets on the Consolidated Balance Sheets while the fair value of derivative liabilities is included in the line item Accrued expenses and other current liabilities on the same statements. Our counterparties require that we post cash collateral for changes in the net fair value of the derivative contracts.

We have not designated the derivative financial instruments that we have purchased to mitigate commodity purchase or foreign currency transaction exposures as cash flow hedges. Therefore, we recognize changes in the fair value of these derivative financial instruments immediately in earnings. Gains or losses related to these derivative financial instruments are included in either the line item Cost of sales or the line item Selling, general and administrative expenses in the Consolidated Statements of Operations based upon the business purpose of the associated exposure. The Company recognized $25.1 million, $8.3 million and $63.8 million in net gains related to changes in the fair value of its derivative financial instruments during 2013, 2012 and 2011, respectively.

Information regarding the Company's outstanding derivative instruments and cash collateral posted with (owed to) brokers is included in the following table:

	December 29, 2013			December 30, 2012
	(Fair values in thousands)
Fair values:
Commodity derivative assets	$	2,889		$	1,821
Commodity derivative liabilities		(1,728	)		(1,530	)
Cash collateral posted with (owed to) brokers		4,142			(166	)
Foreign currency derivative assets, gross		1,214			-
Derivatives Coverage^(a):
Corn		1.1	%		-	%
Soybean meal		(3.6	)%		-	%
Period through which stated percent of needs are covered:
Corn		September 2015			December 2013
Soybean meal		July 2014			December 2013

(a)

Derivatives coverage is the percent of anticipated corn and soybean meal needs covered by outstanding derivative instruments through a specified date.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

IDENTIFIED INTANGIBLE ASSETS

12 Months Ended

Dec. 29, 2013

IDENTIFIED INTANGIBLE ASSETS [Abstract]

IDENTIFIED INTANGIBLE ASSETS

7. IDENTIFIED INTANGIBLE ASSETS

Identified intangible assets consisted of the following:

	Useful Life			Accumulated			Carrying
	(Years)	Original Cost		Amortization			Amount
	(In thousands)
December 30, 2012:
Trade names	3-15	$	40,143	$	(29,263	)	$	10,880
Customer relationships	13		51,000		(23,614	)		27,386
Non-compete agreements	3		300		(300	)		-
Total intangible assets			91,443		(53,177	)		38,266
December 29, 2013:
Trade names	3-15		40,143		(31,081	)		9,062
Customer relationships	13		51,000		(27,537	)		23,463
Non-compete agreements	3		300		(300	)		-
Total intangible assets		$	91,443	$	(58,918	)	$	32,525

We recognized amortization expense related to identified intangible assets of $5.7 million in 2013, $5.8 million in 2012 and $5.7 million in 2011.

We expect to recognize amortization expense associated with identified intangible assets of $5.7 million in each year from 2014 through 2016, $5.8 million in 2017 and $5.6 million in 2018.

PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 29, 2013

PROPERTY, PLANT AND EQUIPMENT [Abstract]

PROPERTY, PLANT AND EQUIPMENT

8. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment ("PP&E"), net consisted of the following:

	December 29, 2013			December 30, 2012
	(In thousands)
Land	$	66,071		$	63,788
Buildings		1,077,859			1,081,059
Machinery and equipment		1,502,968			1,498,280
Autos and trucks		55,779			58,526
Construction-in-progress		66,926			47,927
Property, plant and equipment, gross		2,769,603			2,749,580
Accumulated depreciation		(1,617,792	)		(1,559,659	)
Property, plant and equipment, net	$	1,151,811		$	1,189,921

The Company recognized depreciation expense of $135.5 million, $131.5 million and $192.6 million during 2013, 2012 and 2011, respectively.

During 2013, the Company sold certain PP&E for cash of $31.3 million and recognized a loss of $2.4 million. PP&E sold in 2013 included vehicle maintenance centers in Texas, Arkansas, and Georgia, excess land in Texas, a hatchery in North Carolina, a complex in Arkansas, an office building in Georgia, and miscellaneous equipment. During 2012, the Company sold certain PP&E for cash of $29.4 million and recognized a loss of $5.3 million. PP&E sold in 2012 included a commercial egg operation in Texas, a vacant office building in Texas, an idled processing plant and broiler farm in Georgia, an idled feed mill in Arkansas, idled hatcheries in Alabama, Arkansas and Georgia, an idled distribution center in Louisiana, various broiler and breeder farms in Texas, both developed and undeveloped land in Texas and miscellaneous processing equipment.

The Company scrapped certain unused or obsolete PP&E recognizing a net loss of $4.6 million and $4.0 million during 2013 and 2012, respectively.

As part of the exit or disposal activities discussed in "Note 15. Exit or Disposal Activities," the Company closed or idled (i) processing facilities in Alabama, Georgia, Arkansas and Texas, (ii) feed mills in North Carolina and Arkansas, (iii) hatcheries in Alabama, Texas, Arkansas and North Carolina, (iv) various broiler farms in Texas and Alabama (v) a vehicle maintenance center in Arkansas and (vi) other miscellaneous assets. Neither the Board of Directors nor JBS USA has determined if it would be in the best interest of the Company to divest any of these idled assets. Management is therefore not certain that it can or will divest any of these assets within one year, is not actively marketing these assets and, accordingly, has not classified them as assets held for sale. The Company continues to depreciate these assets. At December 29, 2013, the carrying amount of these idled assets was $53.8 million based on depreciable value of $134.6 million and accumulated depreciation of $80.8 million.

Management has committed to the sale of certain properties and related assets, including, but not limited to (i) processing plants in Louisiana and Pennsylvania, (ii) a warehouse in Texas, (iii) vehicle maintenance centers in Texas and Georgia, (iv) a fertilizer building in Texas, (v) a hatchery in North Carolina, and (iv) other miscellaneous assets, as such assets no longer fit into the operating plans of the Company. The Company is actively marketing these properties and related assets for immediate sale and believes a sale of each property can be consummated within the next 12 months. At December 29, 2013, the Company reported assets held for sale totaling $7.0 million in Assets held for sale on its Consolidated Balance Sheets. In 2013, the Company recognized administrative restructuring charges totaling $3.6 million to impair the carrying amounts of certain assets held for sale to fair value.

The Company tested the recoverability of its long-lived assets held for use during the thirteen weeks ended December 29, 2013 by comparing the book value of its invested capital, exclusive of assets held for sale, with the undiscounted cash flows expected to result from the use and eventual disposition of its long-lived assets held for use. The Company determined that the carrying amount of its long-lived assets held for use is recoverable over the remaining life of the primary asset in the group, and the long-lived assets for use pass the Step 1 recoverability test of ASC 360-10-35, Impairment or Disposal of Long-Lived Assets.

CURRENT LIABILITIES

12 Months Ended

Dec. 29, 2013

CURRENT LIABILITIES [Abstract]

CURRENT LIABILITIES

9. CURRENT LIABILITIES

Current liabilities, other than income taxes and current maturities of long-term debt, consisted of the following components:

	December 29, 2013		December 30, 2012
	(In thousands)
Accounts payable:
Trade accounts	$	313,266	$	252,644
Book overdrafts		55,378		58,066
Other payables		1,716		1,655
Total accounts payable		370,360		312,365
Accounts payable to JBS USA, LLC		3,934		13,436
Accrued expenses:
Compensation and benefits		100,965		77,376
Interest and debt-related fees		7,558		10,740
Insurance and self-insured claims		99,244		108,806
Commodity derivative liabilities:
Futures		1,729		1,530
Other accrued expenses		73,859		85,088
Total accrued expenses		283,355		283,540
	$	657,649	$	609,341

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS

12 Months Ended

Dec. 29, 2013

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS [Abstract]

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS

10.LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS

Long-term debt consisted of the following components:

	Maturity	December 29, 2013			December 30, 2012
	(In thousands)
Senior notes, at 7 7/8%, net of unaccreted discount	2018	$	497,757		$	497,301
The U.S. Credit Facility Term B-1 note payable at
2.4375%	2014		204,880			275,443
The U.S. Credit Facility Term B-2 note payable at
9.00%	2014		205,219			283,647
Revolving note payable on which the Company had funds
borrowed at 4.25% and 6.25%	2018		-			103,600
Mexico Credit Facility (defined below) with notes payable at TIIE Rate
plus 2.25% or Equilibrium Interbank Interest Rate plus 4.50%	2014		-			-
Other	Various		4,377			4,765
Long-term debt			912,233			1,164,756
Less: Current maturities of long-term debt			(410,234	)		(15,886	)
Long-term debt, less current maturities		$	501,999		$	1,148,870

Senior and Subordinated Notes

At December 29, 2013, the Company had an aggregate principal balance of $500.0 million of 7 ⅞% senior notes due 2018 (the "2018 Notes") outstanding that are registered under the Securities Act of 1933. The 2018 Notes are unsecured obligations of the Company and are guaranteed by one of the Company's subsidiaries. Interest is payable on December 15 and June 15 of each year, commencing on June 15, 2011. The indenture governing the 2018 Notes contains various covenants that may adversely affect our ability, among other things, to incur additional indebtedness, incur liens, pay dividends or make certain restricted payments, consummate certain asset sales, enter into certain transactions with JBS USA and our other affiliates, merge, consolidate and/or sell or dispose of all or substantially all of our assets. Additionally, we have an aggregate principal balance of $3.6 million of 7 ⅝% senior unsecured notes and 8 ⅜% senior subordinated unsecured notes outstanding at December 29, 2013.

JBS Subordinated Loan Agreement

On June 23, 2011, the Company entered into a Subordinated Loan Agreement with JBS USA (the "Subordinated Loan Agreement"). Pursuant to the terms of the Subordinated Loan Agreement, the Company agreed to reimburse JBS USA up to $56.5 million for draws upon any letters of credit issued for JBS USA's account that support certain obligations of the Company or its subsidiaries. JBS USA agreed to arrange for letters of credit to be issued on its account in the amount of $56.5 million to an insurance company serving the Company in order to allow that insurance company to return cash it held as collateral against potential workers compensation, auto and general liability claims. In return for providing this letter of credit, the Company has agreed to reimburse JBS USA for the letter of credit cost the Company would otherwise incur under its U.S. Credit Facility (as defined below). The total amount paid by the Company for 2013, 2012 and 2011 costs, to reimburse JBS USA, was $2.2 million, $2.2 million and $0.4 million, respectively. As of December 29, 2013, the Company has accrued an obligation of $0.1 million to reimburse JBS USA for letter of credit costs incurred on its behalf. There remains no other commitment to make advances by JBS USA under the Subordinated Loan Agreement.

U.S. Credit Facility

Pilgrim's and certain of its subsidiaries entered into a credit agreement (the "U.S. Credit Facility") with CoBank, ACB, as administrative agent and collateral agent, and other lenders party thereto, which was amended and restated on August 7, 2013. The U.S. Credit Facility currently provides for a $700.0 million revolving credit facility, a Term B facility of approximately $410.1 million and a delayed draw term loan commitment of up to $400 million (the "Delayed Draw Term Loans"). The Company can draw upon the Delayed Draw Term Loan commitment, in one or more advances, between May 1, 2014 and December 28, 2014. The U.S. Credit Facility also includes an accordion feature that allows us, at any time, to increase the aggregate revolving loan commitment by up to an additional $250.0 million and to increase the aggregate Delayed Draw Term Loan commitment by up to an additional $500.0 million, in each case subject to the satisfaction of certain conditions, including obtaining the lenders' agreement to participate in the increase and an aggregate limit on all commitments under the U.S. Credit Facility of $1.85 billion. The U.S. Credit Facility also provides for a $100 million sub-limit for swingline loans and a $200 million sub-limit for letters of credit. The Term B Loans mature on December 28, 2014 with all principal and unpaid interest due at maturity. The revolving loan commitment under the U.S. Credit Facility matures on August 7, 2018. Any Delayed Draw Term Loans would be payable in quarterly installments beginning in fiscal year 2015 equal to 1.875% of the principal outstanding as of December 28, 2014, with all remaining principal and interest due at maturity on August 7, 2018.

On December 28, 2009, the Company paid loan costs totaling $50.0 million related to the U.S. Credit Facility that it recognized as an asset on its balance sheet. On August 7, 2013, the Company paid loan costs totaling $5.0 million related to the amendment and restatement to the U.S. Credit Facility that is recognized as an asset on its balance sheet. The Company amortizes these capitalized costs to interest expense over the life of the U.S. Credit Facility.

Subsequent to the end of each fiscal year, a portion of our cash flow must be used to repay outstanding principal amounts under the Term B loans. With respect to 2013, the Company paid $204.9 million of its cash flow toward the outstanding principal under the Term B-1 loans on December 30, 2013, and expects to pay approximately $205.2 million of its cash flow toward the outstanding principal under the Term B-2 loans on April 28, 2014. Following the April 28, 2014 payment, the Company will have no outstanding principal under the Term B loans. The U.S. Credit Facility also requires us to use the proceeds we receive from certain asset sales and specified debt or equity issuances and upon the occurrence of other events to repay outstanding borrowings under the U.S. Credit Facility. On December 29, 2013, a principal amount of $410.1 million under the Term B loans commitment was outstanding.

Actual borrowings by the Company under the revolving credit commitment component of the U.S. Credit Facility are subject to a borrowing base, which is a formula based on certain eligible inventory, eligible receivables and restricted cash under the control of CoBank, ACB. As of December 29, 2013, the applicable borrowing base was $695.4 million, the amount available for borrowing under the revolving loan commitment was $665.8 million. The Company had letters of credit of $29.6 million and no outstanding borrowings under the revolving loan commitment as of December 29, 2013.

The U.S. Credit Facility contains financial covenants and various other covenants that may adversely affect our ability to, among other things, incur additional indebtedness, incur liens, pay dividends or make certain restricted payments, consummate certain assets sales, enter into certain transactions with JBS USA and our other affiliates, merge, consolidate and/or sell or dispose of all or substantially all of our assets. The U.S. Credit Facility requires the Company to comply with a minimum level of tangible net worth covenant. The Company is currently in compliance with this financial covenant. All other financial covenants were eliminated in connection with the August 7, 2013 amendment and restatement to the U.S. Credit Facility. The U.S. Credit Facility also provides that the Company may not incur capital expenditures in excess of $350.0 million in any fiscal year.

All obligations under the U.S. Credit Facility are unconditionally guaranteed by certain of the Company's subsidiaries and are secured by a first priority lien on (i) the accounts receivable and inventories of the Company and its non-Mexico subsidiaries, (ii) 65% of the equity interests in the Company's direct foreign subsidiaries and 100% of the equity interests in the Company's other subsidiaries, (iii) substantially all of the personal property and intangibles of the borrowers and guarantors under the U.S. Credit Facility and (iv) substantially all of the real estate and fixed assets of the Company and the guarantor subsidiaries under the U.S. Credit Facility.

Mexico Credit Facility

On October 19, 2011, Avícola Pilgrim's Pride de México, S.A. de C.V. ("Avicola"), Pilgrim's Pride S. de R.L. de C.V. and certain other Mexican subsidiaries entered into an amended and restated credit agreement (the "Mexico Credit Facility") with ING Bank (México), S.A. Institución de Banca Múltiple, ING Grupo Financiero, as lender and ING Capital LLC, as administrative agent. The Mexico Credit Facility has a final maturity date of September 25, 2014. The Mexico Credit Facility is secured by substantially all of the assets of the Company's Mexico subsidiaries. As of December 29, 2013, the U.S. dollar-equivalent of the loan commitment under the Mexico Credit Facility was $42.7 million. There were no outstanding borrowings under the Mexico Credit Facility at December 29, 2013.

Under the Mexico Credit Facility, if (i) any default or event of default has occurred and is continuing or (ii) the quotient of the borrowing base divided by the outstanding loans and letters of credit (the "Collateral Coverage Ratio") under the Mexico Credit Facility is less than 1.25 to 1.00, the loans and letters of credit under the Mexico Credit Facility will be subject to, and cannot exceed, a borrowing base. The borrowing base is a formula based on accounts receivable, inventory, prepaid assets, net cash under the control of the administrative agent and up to 150.0 million Mexican pesos of fixed assets of our Mexico subsidiaries party to the Mexico Credit Facility. The borrowing base formula will be reduced by trade payables of those Mexico subsidiaries. If the Collateral Coverage Ratio falls below 1.25 to 1.00, the borrowing base requirement would terminate upon the earlier of (i) the Collateral Coverage Ratio exceeding 1.25 to 1.00 as of the latest measurement period for 60 consecutive days or (ii) the borrowing availability under the Mexico Credit Facility being equal to or greater than the greater of 20% of the revolving commitments under the Mexico Credit Facility and 100.0 million Mexican pesos for a period of 60 consecutive days.

Avicola may pay dividends or make other restricted payments to the Company in an amount not to exceed in the aggregate 250.0 million Mexican pesos during the term of the Mexico Credit Facility if certain conditions are satisfied, including a condition that availability is at least 100% of the revolving loan commitment under the Mexico Credit Facility, less any letter of credit liability under the Mexico Credit Facility. However, the Company deems its earnings from Mexico as of December 29, 2013 to be permanently reinvested. As such, U.S. deferred income taxes have not been provided on these earnings. If such earnings were not considered indefinitely reinvested, certain deferred foreign and U.S. income taxes would be provided.

Other Disclosures

Substantially all of our domestic inventories and domestic fixed assets are pledged as collateral to secure the obligations under the U.S. Credit Facility. The Mexico Credit Facility is secured by substantially all of the assets of the Company's Mexico subsidiaries.

Annual maturities of long-term debt for the five years subsequent to December 29, 2013 are as follows (in thousands):

2014	$	410,234
2015		263
2016		86
2017		3,611
2018		500,102
Thereafter		180
Total maturities		914,476
Less: Amount representing original issue discount, net of accretion		(2,243	)
Total long-term debt	$	912,233

Total interest expense was $87.0 million, $104.9 million and $111.5 million in 2013, 2012 and 2011, respectively. Interest related to new construction capitalized in 2013, 2012 and 2011 was $2.2 million, $1.7 million and $3.4 million, respectively.

INCOME TAXES

12 Months Ended

Dec. 29, 2013

INCOME TAXES [Abstract]

INCOME TAXES

11. INCOME TAXES

Income (loss) from continuing operations before income taxes by jurisdiction is as follows:

	2013		2012		2011
	(In thousands)
U.S.	$	469,395	$	62,332	$	(481,048	)
Foreign		104,545		90,730		(6,078	)
Total	$	573,940	$	153,062	$	(487,126	)

The components of income tax expense (benefit) are set forth below:

	2013			2012			2011
	(In thousands)
Current:
Federal	$	(427	)	$	(28,883	)	$	741
Foreign		26,206			9,279			13,132
State and other		3,512			(211	)		1,914
Total current		29,291			(19,815	)		15,787
Deferred:
Federal		22,923			(293	)		(9,128	)
Foreign		(3,648	)		(835	)		1,033
State and other		(24,339	)		(37	)		872
Total deferred		(5,064	)		(1,165	)		(7,223	)
	$	24,227		$	(20,980	)	$	8,564

The effective tax rate for continuing operations for 2013 was 4.2% compared to (13.7)% for 2012. The effective tax rate for 2013 differed from 2012 primarily as a result of smaller decreases in the valuation allowance and reserves for unrecognized tax benefits during 2013 compared to decreases in the valuation allowance and reserves for unrecognized tax benefits during 2012.

The effective tax rate for continuing operations for 2011 was (1.8)%. The effective tax rate for 2012 differed from 2011 primarily as a result of decreases in the valuation allowance and reserves for unrecognized tax benefits during 2012 and increases in the valuation allowance and reserves for unrecognized tax benefits during 2011.

The following table reconciles the statutory U.S. federal income tax rate to the Company's effective income tax rate:

	2013		2012		2011
Federal income tax rate	35.0	%	35.0	%	35.0	%
State tax rate, net	2.3		2.5		2.6
Permanent items	1.4		1.5		(0.8	)
Permanent items - reorganization costs	-		-		0.1
Domestic production activity	(1.2	)	-		(0.8	)
Difference in U.S. statutory tax rate and foreign country effective tax rate	(1.0	)	(3.3	)	-
Tax credits	(3.0	)	(2.3	)	1.8
Change in reserve for unrecognized tax benefits	-		(10.4	)	(2.5	)
Change in valuation allowance	(31.0	)	(34.4	)	(35.3	)
Change in tax legislation	-		-		0.9
Other	1.7		(2.3	)	(2.8	)
Total	4.2	%	(13.7	)%	(1.8	)%

Significant components of the Company's deferred tax liabilities and assets are as follows:

	December 29,			December 30,
	2013			2012
		(In thousands)
Deferred tax liabilities:
PP&E and identified intangible assets	$	125,197		$	124,921
Inventories		74,287			107,420
Insurance claims and losses		33,625			28,701
All other current		9,453			24,857
All other noncurrent		9,031			9,957
Total deferred tax liabilities		251,593			295,856
Deferred tax assets:
Net operating losses		20,907			244,151
Foreign net operating losses		15,437			19,113
Credit carry forwards		79,555			60,129
Allowance for doubtful accounts		4,510			5,583
Accrued liabilities		47,384			41,808
All other current		12,282			581
All other noncurrent		10,292			3,627
Workers compensation		42,951			45,320
Pension and other postretirement benefits		20,364			56,847
Total deferred tax assets		253,682			477,159
Valuation allowance		(10,400	)		(188,354	)
Net deferred tax assets		243,282			288,805
Net deferred tax liabilities	$	8,311		$	7,051

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carry back and carry forward periods), projected future taxable income and tax-planning strategies in making this assessment.

As of December 29, 2013, the Company believes it has sufficient positive evidence to conclude that realization of its federal and state net deferred tax assets is more likely than not to be realized. The decrease in valuation allowance of $178.0 million during 2013 was primarily due to a decrease in federal, state and foreign net operating losses. As of December 29, 2013, the Company's valuation allowance is $10.4 million, of which $1.9 million relates to capital loss carry forwards and $8.5 million relates to its Mexico operations.

As of December 29, 2013, the Company had state net operating loss carry forwards of approximately $459.6 million that will begin to expire in 2014. The Company also had Mexico net operating loss carry forwards at December 29, 2013 of approximately $51.5 million that begin to expire in 2014.

As of December 29, 2013, the Company had approximately $63.2 million of federal tax credit carry forwards that will begin to expire in 2024 and $2.7 million of state tax credit carry forwards that begin to expire in 2014.

On November 6, 2009, H.R. 3548 was signed into law and included a provision that allowed most business taxpayers an increased carry back period for net operating losses incurred in 2008 or 2009. As a result, during 2009 the Company utilized $547.7 million of its U.S. federal net operating losses under the expanded carry back provisions of H.R. 3548 and filed a claim for refund of $169.7 million. The Company received $122.6 million in refunds from the Internal Revenue Service ("IRS") from the carry back claims during 2010. The Company anticipates receipt of the remainder of its claim pending resolution of its litigation with the IRS. See "Note 17. Commitments and Contingencies" for additional information.

Section 382 of the Internal Revenue Code of 1986, as amended (the "IRC"), imposes an annual limit on the ability of a corporation that undergoes an "ownership change" to use its U.S. net operating losses and tax credits to reduce its tax liability. The Company experienced an ownership change in December 2009, but believes that utilization of the U.S. net operating losses and tax credits will not be hindered by the Section 382 limitation.

The Company has not provided any deferred income taxes on the undistributed earnings of its Mexico subsidiaries as of December 29, 2013 based upon the determination that such earnings will be indefinitely reinvested. It is not practicable to determine the amount of incremental taxes that might arise if these earnings were to be remitted. For activity after 2008, the Company is not permanently reinvesting its earnings in Puerto Rico. Therefore, the earnings generated in Puerto Rico have U.S. taxes provided on the earnings as if the earnings were distributed.

During 2011, the Company completed its deconsolidation of its Mexico operations from a tax perspective to help minimize the impact of the Mexico tax reform that became effective January 1, 2010. As a result, all of the Mexico subsidiaries started filing separate returns in 2011. The deconsolidation reduced the accrued taxes that had been previously recognized under the consolidated filing status as it eliminated recapturing certain taxes required under the new consolidation laws. As a result of the deconsolidation, the Company recognized a benefit of $4.3 million and $29.5 million during 2011 and 2010, respectively, which reduced the additional taxes that had been previously accrued as of December 27, 2009, resulting in a total net benefit of $18.4 million.

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:

	December 29,			December 30,
	2013			2012
		(In thousands)
Unrecognized tax benefits, beginning of year	$	16,643		$	64,808
Increase as a result of tax positions taken during the current year		978			926
Increase as a result of tax positions taken during prior years		232			119
Decrease as a result of tax positions taken during prior years		-			(27,619	)
Decrease for lapse in statute of limitations		(736	)		(13,670	)
Decrease relating to settlements with taxing authorities		-			(7,921	)
Unrecognized tax benefits, end of year	$	17,117		$	16,643

Included in unrecognized tax benefits of $17.1 million at December 29, 2013, was $10.9 million of tax benefits that, if recognized, would reduce the Company's effective tax rate. It is not practicable at this time to estimate the amount of unrecognized tax benefits that will change in the next twelve months.

The Company recognizes interest and penalties related to unrecognized tax benefits in its provision for income taxes. As of December 29, 2013, the Company had recorded a liability of $9.9 million for interest and penalties. During 2013, accrued interest and penalty amounts related to uncertain tax positions remained unchanged from 2012.

The Company operates in the U.S. (including multiple state jurisdictions), Puerto Rico and Mexico. With few exceptions, the Company is no longer subject to U.S. federal, state or local income tax examinations for years prior to 2008 and is no longer subject to Mexico income tax examinations by taxing authorities for years prior to 2008.

The Company is currently working with the IRS through the normal processes and procedures that are available to all taxpayers outside of bankruptcy to resolve the IRS' proof of claim. In connection, the Company has filed various petitions in the United States Tax Court ("Tax Court") in response to the Notices of Deficiency that were issued to the Company. On December 12, 2012, the Company entered into two Stipulation of Settled Issues ("Stipulation" or "Stipulations") with the IRS that resolved a portion of the IRS' proof of claim. The Company is pursuing the IRS' amended proof of claim relating to the tax year ended June 20, 2004 for Gold Kist Inc. ("Gold Kist"). See "Note 17. Commitments and Contingencies" for additional information.

On September 13, 2013, the IRS issued the final, revised Tangible Property Repair Regulations for IRC Sections 162(a) and 263(a) which modify and supersede the Temporary Regulations that were issued on December 23, 2011. In addition, the IRS also released new proposed regulations for dispositions of tangible property under IRC Section 168. These final and proposed regulations are effective for tax years beginning January 1, 2014. The Company assessed the applicability of the regulations and concluded there was no significant impact to the Company's tax fixed assets.

PENSION AND OTHER POSTRETIREMENT BENEFITS

12 Months Ended

Dec. 29, 2013

PENSION AND OTHER POSTRETIREMENT BENEFITS [Abstract]

PENSION AND OTHER POSTRETIREMENT BENEFITS

12.PENSION AND OTHER POSTRETIREMENT BENEFITS

The Company sponsors programs that provide retirement benefits to most of its employees. These programs include qualified defined benefit pension plans, nonqualified defined benefit retirement plans, a defined benefit postretirement life insurance plan, and defined contribution retirement savings plans. Under all of our retirement plans, the Company's expenses were $7.5 million, $8.7 million and $7.9 million in 2013, 2012 and 2011, respectively.

The Company used a year-end measurement date of December 29, 2013 for its pension and postretirement benefits plans. Certain disclosures are listed below. Other disclosures are not material to the financial statements.

Qualified Defined Benefit Pension Plans

The Company sponsors two qualified defined benefit pension plans named the Pilgrim's Pride Retirement Plan for Union Employees (the "Union Plan") and the Pilgrim's Pride Pension Plan for Legacy Gold Kist Employees (the "GK Pension Plan"). The Union Plan covers certain locations or work groups within PPC. The GK Pension Plan covers certain eligible U.S. employees who were employed at locations that the Company purchased through its acquisition of Gold Kist in 2007. Participation in the GK Pension Plan was frozen as of February 8, 2007 for all participants with the exception of terminated vested participants who are or may become permanently and totally disabled. The plan was frozen for that group as of March 31, 2007.

Nonqualified Defined Benefit Pension Plans

The Company sponsors two nonqualified defined benefit retirement plans named the Former Gold Kist Inc. Supplemental Executive Retirement Plan (the "SERP Plan") and the Former Gold Kist Inc. Directors' Emeriti Retirement Plan (the "Directors' Emeriti Plan"). Pilgrim's Pride assumed sponsorship of the SERP Plan and Directors' Emeriti Plan through its acquisition of Gold Kist in 2007. The SERP Plan provides benefits on compensation in excess of certain IRC limitations to certain former executives with whom Gold Kist negotiated individual agreements. Benefits under the SERP Plan were frozen as of February 8, 2007. The Directors' Emeriti Plan provides benefits to former Gold Kist directors.

Defined Benefit Postretirement Life Insurance Plan

The Company sponsors one defined benefit postretirement life insurance plan named the Gold Kist Inc. Retiree Life Insurance Plan (the "Retiree Life Plan"). Pilgrim's Pride also assumed defined benefit postretirement medical and life insurance obligations, including the Retiree Life Plan, through its acquisition of Gold Kist in 2007. In January 2001, Gold Kist began to substantially curtail its programs for active employees. On July 1, 2003, Gold Kist terminated medical coverage for retirees age 65 or older, and only retired employees in the closed group between ages 55 and 65 could continue their coverage at rates above the average cost of the medical insurance plan for active employees. These retired employees all reached the age of 65 in 2012 and liabilities of the postretirement medical plan then ended.

Defined Benefit Plans Obligations and Assets

The change in benefit obligation, change in fair value of plan assets, funded status and amounts recognized in the Consolidated Balance Sheets for these plans were as follows:

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Change in projected benefit obligation:	(In thousands)
Projected benefit obligation, beginning of year	$	194,434		$	167,931		$	1,933		$	1,961
Service cost		-			51			-			-
Interest cost		7,954			8,272			78			96
Actuarial losses (gains)		(24,315	)		24,872			(92	)		159
Benefits paid		(8,043	)		(6,692	)		-			-
Curtailments and settlements		-			-			(214	)		(283	)
Projected benefit obligation, end of year	$	170,030		$	194,434		$	1,705		$	1,933

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Change in plan assets:	(In thousands)
Fair value of plan assets, beginning of year	$	92,283		$	81,193		$	-		$	-
Actual return on plan assets		16,489			8,013			-			-
Contributions by employer		7,767			9,769			214			283
Benefits paid		(8,043	)		(6,692	)		-			-
Curtailments and settlements		-			-			(214	)		(283	)
Fair value of plan assets, end of year	$	108,496		$	92,283		$	-		$	-

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Funded status:	(In thousands)
Unfunded benefit obligation, end of year	$	(61,534	)	$	(102,151	)	$	(1,705	)	$	(1,933	)

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Amounts recognized in the Consolidated Balance Sheets at end of
year:	(In thousands)
Current liability	$	(9,146	)	$	(6,656	)	$	(148	)	$	(158	)
Long-term liability		(52,388	)		(95,495	)		(1,557	)		(1,775	)
Recognized liability	$	(61,534	)	$	(102,151	)	$	(1,705	)	$	(1,933	)

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Amounts recognized in accumulated other
comprehensive loss at end of year:	(In thousands)
Net actuarial loss (gain)	$	16,957		$	53,368		$	(126	)	$	(49	)

The accumulated benefit obligation for our defined benefit pension plans was $170.0 million and $194.4 million at December 29, 2013 and December 30, 2012, respectively. Each of our defined benefit pension plans had accumulated benefit obligations that exceeded the fair value of plan assets at December 29, 2013 and December 30, 2012, respectively.

Net Periodic Benefit Cost (Income)

Net pension and other postretirement costs included the following components:

	Pension Benefits									Other Benefits
	2013			2012			2011			2013			2012			2011
	(In thousands)
Service cost	$	-		$	51		$	173		$	-		$	-		$	-
Interest cost		7,954			8,272			8,213			78			96			112
Estimated return on plan assets		(5,393	)		(5,867	)		(6,177	)		-			-			-
Curtailment loss		-			-			16			-			-			-
Settlement loss (gain)		-			-			-			(15	)		(7	)		-
Amortization of prior service cost		-			-			3			-			-			-
Amortization of net loss (gain)		1,001			465			96			-			(2	)		-
Net cost	$	3,562		$	2,921		$	2,324		$	63		$	87		$	112

Economic Assumptions

The weighted average assumptions used in determining pension and other postretirement plan information were as follows:

	Pension Benefits			Other Benefits
	2013	2012	2011	2013	2012	2011
Benefit obligation:
Discount rate	4.95%	4.22%	5.09%	4.95%	4.22%	5.09%
Rate of compensation increase	NA	NA	3.00%	NA	NA	NA
Net pension and other postretirement cost:
Discount rate	4.22%	5.09%	5.50%	4.22%	5.09%	5.50%
Rate of compensation increase	NA	3.00%	3.00%	NA	NA	NA
Expected return on plan assets	6.00%	7.50%	7.75%	NA	NA	NA

The expected rate of return on plan assets was determined based on the current interest rate environment and historical market premiums relative to the fixed income rates of equities and other asset classes. We also take into consideration anticipated asset allocations, investment strategies and the views of various investment professionals when developing this rate.

Plan Assets

The following table reflects the pension plans' actual asset allocations:

	2013	2012^(a)
Cash and cash equivalents	-%	-%
Pooled separate accounts^(b):
Equity securities	8%	8%
Fixed income securities	3%	3%
Common collective trust funds^(b):
Equity securities	60%	63%
Fixed income securities	29%	26%
Total assets	100%	100%

(a)		We have made certain reclassifications to the December 30, 2012 asset allocation with no impact to total reported plan assets in order to conform to the December 29, 2013 presentation.
(b)		Pooled separate accounts ("PSAs") and common collective trust funds ("CCTs") are two of the most common types of alternative vehicles in which benefit plans invest. These investments are pooled funds that look like mutual funds, but they are not registered with the Securities and Exchange Commission. Often times, they will be invested in mutual funds or other marketable securities, but the unit price generally will be different from the value of the underlying securities because the fund may also hold cash for liquidity purposes, and the fees imposed by the fund are deducted from the fund value rather than charged separately to investors. Some PSAs and CCTs have no restrictions as to their investment strategy and can invest in riskier investments, such as derivatives, hedge funds, private equity funds, or similar investments.

Absent regulatory or statutory limitations, the target asset allocation for the investment of the assets for our ongoing pension plans is 30% in fixed income securities and 70% in equity securities. The plans only invest in fixed income and equity instruments for which there is a ready public market. We develop our expected long-term rate of return assumptions based on the historical rates of returns for equity and fixed income securities of the type in which our plans invest.

The fair value measurements of plan assets fell into the following levels of the fair value hierarchy as of December 29, 2013 and December 30, 2012:

	2013								2012^(a)
	Level 1^(b)		Level 2^(c)		Level 3^(d)		Total		Level 1^(b)		Level 2^(c)		Level 3^(d)		Total
	(In thousands)
Cash and cash equivalents	$	275	$	-	$	-	$	275	$	72	$	-	$	-	$	72
Pooled separate accounts:
Large U.S. equity funds^(e)		-		4,828		-		4,828		-		4,181		-		4,181
Small/Mid U.S. equity funds^(f)		-		1,192		-		1,192		-		1,060		-		1,060
International equity funds^(g)		-		2,019		-		2,019		-		1,908		-		1,908
Fixed income funds^(h)		-		3,442		-		3,442		-		2,693		-		2,693
Common collective trusts funds:
Large U.S. equity funds^(e)		-		28,784		-		28,784		-		32,434		-		32,434
Small U.S. equity funds^(f)		-		16,937		-		16,937		-		12,659		-		12,659
International equity funds^(g)		-		19,420		-		19,420		-		12,831		-		12,831
Fixed income funds^(h)		-		31,599		-		31,599		-		24,445		-		24,445
Total assets	$	275	$	108,221	$	-	$	108,496	$	72	$	92,211	$	-	$	92,283

(a)		We have made certain reclassifications to the December 30, 2012 fair value hierarchy with no impact to total reported plan assets in order to conform to the December 29, 2013 presentation.
(b)		Unadjusted quoted prices in active markets for identical assets are used to determine fair value.
(c)		Quoted prices in active markets for similar assets and inputs that are observable for the asset are used to determine fair value.
(d)		Unobservable inputs, such as discounted cash flow models or valuations, are used to determine fair value.
(e)		This category is comprised of investment options that invest in stocks, or shares of ownership, in large, well-established U.S. companies. These investment options typically carry more risk than fixed income options but have the potential for higher returns over longer time periods.
(f)		This category is generally comprised of investment options that invest in stocks, or shares of ownership, in small to medium-sized U.S. companies. These investment options typically carry more risk than larger U.S. equity investment options but have the potential for higher returns.
(g)		This category is comprised of investment options that invest in stocks, or shares of ownership, in companies with their principal place of business or office outside of the U.S.
(h)		This category is comprised of investment options that invest in bonds, or debt of a company or government entity (including U.S. and non-U.S. entities). It may also include real estate investment options that directly own property. These investment options typically carry more risk than short-term fixed income investment options (including, for real estate investment options, liquidity risk), but less overall risk than equities.

The valuation of plan assets in Level 2 is determined using a market approach based upon quoted prices for similar assets and liabilities in active markets, or other inputs that are observable for substantially the full term of the financial instrument. Level 2 securities primarily include equity and fixed income securities funds.

Benefit Payments

The following table reflects the benefits as of December 29, 2013 expected to be paid in each of the next five years and in the aggregate for the five years thereafter from our pension and other postretirement plans. Because our pension plans are primarily funded plans, the anticipated benefits with respect to these plans will come primarily from the trusts established for these plans. Because our other postretirement plans are unfunded, the anticipated benefits with respect to these plans will come from our own assets.

	Pension
	Benefits		Other Benefits
	(In thousands)
2014	$	12,803	$	148
2015		12,231		151
2016		11,847		153
2017		11,487		154
2018		10,940		153
2019-2023		50,866		723
Total	$	110,174	$	1,482

We anticipate contributing $9.1 million and $0.1 million, as required by funding regulations or laws, to our pension and other postretirement plans, respectively, during 2014.

Unrecognized Benefit Amounts in Accumulated Other Comprehensive Loss (Income)

The amounts in accumulated other comprehensive income (loss) that were not recognized as components of net periodic benefits cost and the changes in those amounts are as follows:

	Pension Benefits									Other Benefits
	2013			2012			2011			2013			2012			2011
	(In thousands)
Net actuarial loss (gain), beginning of year	$	53,368		$	31,108		$	9,708		$	(49	)	$	(217	)	$	(47	)
Amortization		(1,001	)		(465	)		(96	)		-			2			-
Curtailment and settlement adjustments		-			-			-			15			7			-
Actuarial loss (gain)		(24,315	)		24,872			12,072			(92	)		159			(170	)
Asset loss (gain)		(11,095	)		(2,147	)		9,424			-			-			-
Net actuarial loss (gain), end of year	$	16,957		$	53,368		$	31,108		$	(126	)	$	(49	)	$	(217	)
Net prior service cost, beginning of year	$	-		$	-		$	19		$	-		$	-		$	-
Amortization		-			-			(19	)		-			-			-
Net prior service cost, end of year	$	-		$	-		$	-		$	-		$	-		$	-

The Company expects to recognize in net pension cost throughout 2014 an actuarial loss of $0.1 million that was recorded in accumulated other comprehensive income at December 29, 2013.

Defined Contribution Plans

The Company sponsors two defined contribution retirement savings plans named the Pilgrim's Pride Retirement Savings Plan (the "RS Plan") and the To-Ricos Employee Savings and Retirement Plan (the "To-Ricos Plan"). The RS Plan is an IRC Section 401(k) salary deferral plan maintained for certain eligible US employees. Under the RS Plan, eligible U.S. employees may voluntarily contribute a percentage of their compensation. The Company matches up to 30.0% of the first 2.14% to 6.00% of salary based on the salary deferral and compensation levels up to $245,000. The To-Ricos Plan is an IRC Section 1165(e) salary deferral plan maintained for certain eligible Puerto Rican employees. Under the To-Ricos Plan, eligible employees may voluntarily contribute a percentage of their compensation and there are various company matching provisions. The Company also maintains three postretirement plans for eligible Mexico employees as required by Mexico law that primarily cover termination benefits.

The Company's expenses related to its defined contribution plans totaled $3.9 million, $5.7 million and $5.5 million in 2013, 2012 and 2011, respectively.

Certain retirement plans that the Company sponsors invest in a variety of financial instruments. Certain postretirement funds in which the Company participates hold significant amounts of mortgage-backed securities. However, none of the mortgages collateralizing these securities are considered subprime.

STOCKHOLDERS' EQUITY

12 Months Ended

Dec. 29, 2013

STOCKHOLDERS' EQUITY [Abstract]

STOCKHOLDERS' EQUITY

13. STOCKHOLDERS' EQUITY

Rights Offering

In January 2012, Pilgrim's commenced the Rights Offering for stockholders of record as of January 17, 2012 (the "Record Date"). The basic subscription privilege gave stockholders the option to purchase 0.2072 shares of Pilgrim's common stock, rounded up to the next largest whole number, at a subscription price of $4.50 per share for each share of Pilgrim's common stock they owned as of the Record Date. The multiplier was determined by dividing the 44,444,444 shares being offered in the Rights Offering by the total number of shares owned by all stockholders on the Record Date. Those stockholders that exercised their basic subscription privilege in full also received an over-subscription privilege that afforded them the opportunity to purchase additional shares at the subscription price of $4.50 per share from a pool of the shares left over had all stockholders not elected to exercise their basic subscription privileges in full. JBS USA committed to participate in the Rights Offering and exercise its basic and over-subscription privileges in full. The last day a stockholder could exercise either their basic subscription rights or their over-subscription rights was February 29, 2012. On March 7, 2012, the Company issued 44,444,444 shares of common stock to stockholders that exercised their basic subscription privileges and over-subscription privileges under the Rights Offering. Gross proceeds received under the Rights Offering totaled $200.0 million. The Company incurred costs directly attributable to the Rights Offering of $1.7 million that it deferred and charged against the proceeds of the Rights Offering in Additional Paid-in Capital on the Consolidated Balance Sheet. The Company used the net proceeds of $198.3 million for additional working capital to improve its capital position and for general corporate purposes. Pilgrim's also used a portion of the net proceeds to repay the outstanding principal amount of $50.0 million, plus accrued interest, of its subordinated debt owed to JBS USA and to repay indebtedness under the U.S. Credit Facility.

The Rights Offering contained a subscription price that was less than the fair value of the Company's common stock on the last day the rights could be exercised. This price discount is considered a bonus element similar to a stock dividend. Because of this bonus element, the Company adjusted both the weighted average basic and diluted shares outstanding as reported in the Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on April 29, 2011 by multiplying those weighted average shares by an adjustment factor that represented the $6.40 fair value of a share of the Company's common stock immediately prior to the exercise of the basic and over-subscription privileges under the Rights Offering divided by the $6.07 theoretical ex-rights fair value of a share of the Company's common stock immediately prior to the exercise of the basic and over-subscription privileges under the Rights Offering. Weighted average basic and diluted shares outstanding and net loss per weighted average basic and diluted share for 2011 as originally reported and as adjusted for this bonus element were as follows:

	As Originally Reported			As Adjusted			Effect of Change
	(In thousands, except per share data)
Weighted average basic shares outstanding		214,282			224,996			10,714
Weighted average diluted shares outstanding		214,282			224,996			10,714
Net loss per weighted average basic share	$	(2.32	)	$	(2.21	)	$	0.11
Net loss per weighted average diluted share	$	(2.32	)	$	(2.21	)	$	0.11

Restrictions on Retained Earnings

Both The U.S. Credit Facility and the indenture governing the 2018 Notes restrict, but do not prohibit, the Company from declaring dividends.

Antidilutive Common Stock Equivalents

Due to the net loss incurred during 2011, the Company did not include 12,094 common stock equivalents in the calculation of the denominator used for net loss per weighted average diluted common share outstanding as these common stock equivalents would have been antidilutive.

Accumulated Other Comprehensive Loss

The following tables provide information regarding the changes accumulated other comprehensive loss during 2013 and 2012:

	2013								2012
	Losses Related to								Losses Related to
	Pension and Other			Unrealized Holding					Pension and Other
	Postretirement			Gains on Available-					Postretirement
	Benefits			for-Sale Securities		Total			Benefits
	(In thousands)
Balance, beginning of year	$	(68,511	)	$	-	$	(68,511	)	$	(46,070	)
Other comprehensive income (loss)
before reclassifications		21,713			62		21,775			(22,886	)
Amounts reclassified from accumulated
other comprehensive loss to net income		1,001			-		1,001			445
Net current year other comprehensive
income (loss)		22,714			62		22,776			(22,441	)
Balance, end of year	$	(45,797	)	$	62		(45,735	)	$	(68,511	)

(a)

All amounts are net of tax. Amounts in parentheses indicate debits.

	Amount Reclassified from Accumulated
	Other Comprehensive Loss(a)
Details about Accumulated Other Comprehensive								Affected Line Item in the Consolidated
Loss Components	2013			2012				Statements of Operations
	(In thousands)
Realized gain on sale of securities	$	-		$	18			Selling, general and administrative expense
Amortization of pension and other
postretirement plan actuarial losses:
Union employees pension plan(b)		(36	)	$	(64	)	^(d)	Cost of goods sold
Legacy Gold Kist plans(c)		(965	)		(399	)	^(d)	Selling, general and administrative expense
Total before tax		(1,001	)		(445	)
Tax benefit (expense)		-			-
Total reclassification for the period	$	(1,001	)	$	(445	)

(a)		Amounts in parentheses represent debits to results of operations.
(b)		The Company sponsors the Union Plan, a qualified defined benefit pension plan covering certain locations or work groups with collective bargaining agreements.
(c)		The Company sponsors the GK Pension Plan, a qualified defined benefit pension plan covering certain eligible U.S. employees who were employed at locations that the Company purchased through its acquisition of Gold Kist in 2007, the SERP Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist executives, the Directors' Emeriti Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist directors and the Retiree Life Plan, a defined benefit postretirement life insurance plan covering certain retired Gold Kist employees (collectively, the "Legacy Gold Kist Plans").
(d)		These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See "Note 12. Pension and Other Postretirement Benefits" to the Consolidated Financial Statements.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SAB TOPIC 4.C)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

INCENTIVE COMPENSATION

12 Months Ended

Dec. 29, 2013

INCENTIVE COMPENSATION [Abstract]

INCENTIVE COMPENSATION

14.INCENTIVE COMPENSATION

The Company sponsors a short-term incentive plan that provides the grant of either cash or share-based bonus awards payable upon achievement of specified performance goals (the "STIP"). Full-time, salaried exempt employees of the Company and its affiliates who are selected by the administering committee are eligible to participate in the STIP. The Company has accrued $25.8 million in costs related to the STIP at December 29, 2013 related to cash bonus awards that could potentially be awarded during 2014.

The Company also sponsors a performance-based, omnibus long-term incentive plan that provides for the grant of a broad range of long-term equity-based and cash-based awards to the Company's officers and other employees, members of the Board and any consultants (the "LTIP"). The equity-based awards that may be granted under the LTIP include "incentive stock options," within the meaning of the IRC, nonqualified stock options, stock appreciation rights, restricted stock awards ("RSAs") and restricted stock units ("RSUs"). At December 29, 2013, we have reserved approximately 6.6 million shares of common stock for future issuance under the LTIP.

The following awards existed during 2013:

Estimated

Award

Vesting

Forfeiture

Settlement

Type

Benefit Plan

Quantity

Grant Date

Condition

Vesting Date

Rate

Method

RSA

Employment Agreement

100,000

January 14, 2011

Service

January 3, 2013

Stock

RSA

Employment Agreement

100,000

January 14, 2011

Service

January 3, 2014

Stock

RSA

LTIP

72,675

August 27, 2012

Service

April 27, 2014

Stock

RSU

LTIP

608,561

February 4, 2013

Service

December 31, 2014

9.6559

Stock

RSA

LTIP

15,000

February 25, 2013

Service

February 24, 2015

Stock

RSA

LTIP

15,000

February 25, 2013

Service

February 24, 2016

Stock

RSU

LTIP

206,933

February 26, 2013

Service

December 31, 2014

Stock

The fair value of each RSA and RSU granted represents the closing price of the Company's common stock on the respective grant date.

Compensation costs and the income tax benefit recognized for our share-based compensation arrangements are included below:

	2013		2012		2011
	(In thousands)
Share-based compensation cost:
Cost of goods sold	$	361	$	-	$	-
Selling, general and administrative expenses		2,984		684		568
Total	$	3,345	$	684	$	568

Income tax benefit	$	471	$	28	$	-

The Company's RSA and RSU activity is included below:

	2013				2012			2011
			Weighted			Weighted			Weighted
			Average Grant			Average Grant			Average Grant
	Number		Date Fair Value		Number	Date Fair Value		Number	Date Fair Value
	(In thousands, except weighted average fair values)
RSAs:
Outstanding at beginning of year	273		$	6.54	200	$	7.10	-	$	-
Granted	30			8.72	73		5.00	200		7.10
Vested	(100	)		7.10	-		-	-		-
Outstanding at end of year	203		$	6.59	273	$	6.54	200	$	7.10

RSUs:
Outstanding at beginning of year	-		$	-	-	$	-	-	$	-
Granted	815			8.82	-		-	-		-
Vested	-			-	-		-	-		-
Forfeited	(86	)		8.89	-		-	-		-
Outstanding at end of year	729		$	8.81	-	$	-	-	$	-

The total fair value of shares vested in 2013 was $710 thousand. No shares vested in 2012 or 2011.

At December 29, 2013, the total unrecognized compensation cost related to all nonvested awards was $4.5 million. That cost is expected to be recognized over a weighted average period of 1.03 years.

Historically, we have issued new shares to satisfy award conversions.

EXIT OR DISPOSAL ACTIVITIES

12 Months Ended

Dec. 29, 2013

EXIT OR DISPOSAL ACTIVITIES [Abstract]

EXIT OR DISPOSAL ACTIVITIES

15.EXIT OR DISPOSAL ACTIVITIES

From time to time, the Company will incur costs to implement exit or disposal efforts for specific operations. These exit or disposal plans, each of which is approved by the Company's Board of Directors, focus on various aspects of operations, including closing and consolidating certain processing facilities, rationalizing headcount and aligning operations in the most strategic and cost-efficient structure. Specific exit or disposal efforts that were ongoing during 2013, 2012 and 2011 included the following:

			JBS USA
	Facility Closures^(a)		Integration ^(b)		Total
	(In thousands, except positions eliminated)
Earliest implementation date	October 2008		January 2010
Latest expected completion date	September 2014		September 2012
Positions eliminated		2,410		480		2,890
Costs incurred and expected to be incurred:
Employee-related costs	$	2,492	$	32,311	$	34,803
Asset impairment costs		25,018		38,514		63,532
Inventory valuation costs		344		-		344
Other exit or disposal costs		15,207		11,336		26,543
Total exit or disposal costs	$	43,061	$	82,161	$	125,222
Costs incurred since earliest implementation date:
Employee-related costs	$	2,492	$	32,311	$	34,803
Asset impairment costs		25,018		38,514		63,532
Inventory valuation costs		344		-		344
Other exit or disposal costs		14,241		11,336		25,577
Total exit or disposal costs	$	42,095	$	82,161	$	124,256

	2013						2012							2011
	Facility		JBS USA				Facility		JBS USA					Facility		JBS USA
	Closures(a)		Integration(b)		Total		Closures(a)		Integration(b)			Total		Closures(a)		Integration(b)		Total
	(In thousands)
Employee-related
costs	$	-	$	-	$	-	$	65	$	-		$	65	$	647	$	405	$	1,052
Asset impairment
costs		3,177		466		3,643		3,868		(1,098	)		2,770		9,203		13,693		22,896
Inventory
valuation costs		-		-		-		151		-			151		-		-		-
Other exit or
disposal costs		2,018		-		2,018		3,685		1,994			5,679		5,249		-		5,249
Total exit or
disposal costs	$	5,195	$	466	$	5,661	$	7,769	$	896		$	8,665	$	15,099	$	14,098	$	29,197

(a)		Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company's change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.
(b)		Company management implemented certain activities to integrate the administrative functions of the Company into those of JBS USA. These included the closures of administrative offices in Georgia and Texas.

Accrued severance costs are included in Accrued expenses and other current liabilities and accrued inventory charges are included in Inventories on the accompanying Consolidated Balance Sheets. The following table sets forth activity that was recorded through the Company's accrued exit or disposal cost accounts during 2013 and 2012:

	Accrued			Inventory
	Severance			Reserves			Total
	(In thousands)
December 25, 2011	$	90		$	793		$	883
Accruals		65			151			216
Payment/Disposal	(155		)		(136	)		(291	)
December 30, 2012		-			808			808
Accruals		-			-			-
Payment/Disposal		-			(808	)		(808	)
December 29, 2013	$	-		$	-		$	-

Exit or disposal costs were included on the following lines in the accompanying Consolidated Statements of Operations:

	2013		2012		2011
	(In thousands)
Cost of sales	$	-	$	216	$	-
Operational restructuring charges		-		-		1,958
Selling, general and administrative expense		-		-		328
Administrative restructuring charges		5,661		8,449		26,911
Total exit or disposal costs	$	5,661	$	8,665	$	29,197

Certain exit and disposal costs were classified as either Operational restructuring charges, net or Administrative restructuring charges, net on the accompanying Consolidated Statements of Operations because management believed these costs were not directly related to the Company's ongoing operations. Components of operational restructuring charges and administrative restructuring charges are summarized below:

	2013		2012		2011
	(In thousands)
Operational restructuring charges:
Relocation charges expensed as incurred	$	-	$	-	$	-
Asset impairments (See "Note 8. Property, Plant and Equipment")		-		-		1,958
Loss on egg sales and flock depletion expensed as incurred		-		-		-
Total	$	-	$	-	$	1,958
Administrative restructuring charges:
Severance charges	$	-	$	-	$	724
Relocation charges expensed as incurred		-		-		-
Asset impairments (See "Note 8. Property, Plant and Equipment")		3,643		2,770		20,938
Loss on scrapped inventory expensed as incurred		-		-		-
Loss on egg sales and flock depletion expensed as incurred		-		509		2,390
Other restructuring costs		2,018		5,170		2,859
Total	$	5,661	$	8,449	$	26,911

We continue to review and evaluate various restructuring and other alternatives to streamline our operations, improve efficiencies and reduce costs. Such initiatives may include selling assets, consolidating operations and functions and voluntary and involuntary employee separation programs. Any such actions may require us to obtain the pre-approval of our lenders under our credit facilities. In addition, such actions will subject the Company to additional short-term costs, which may include asset impairment charges, lease commitment costs, employee retention and severance costs and other costs. Certain of these activities may have a disproportionate impact on our income relative to the cost savings in a particular period.

RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 29, 2013

RELATED PARTY TRANSACTIONS

16.RELATED PARTY TRANSACTIONS

Pilgrim's has been and, in some cases, continues to be a party to certain transactions with affiliated persons and our current and former directors and executive officers. Company management has analyzed the terms of all contracts executed with related parties and believes that they are substantially similar to, and contain terms no less favorable to us than, those obtainable from unaffiliated parties.

On December 28, 2009, JBS USA became the holder of the majority of the common stock of the Company. Until March 26, 2012, Lonnie A. "Bo" Pilgrim (the "Founder Director") and certain entities related to the Founder Director collectively owned the second-largest block of our common stock. On March 12, 2012, the Founder Director resigned as a director of Pilgrim's. On March 26, 2012, the Founder Director and certain entities related to the Founder Director sold 18,924,438 shares of our common stock to JBS USA.

Transactions with JBS USA, JBS USA, LLC (a JBS USA subsidiary) and the former Founder Director recognized in the Consolidated Statements of Operations are summarized below:

	2013		2012		2011
	(In thousands)
JBS USA, LLC:
Purchases from JBS USA, LLC	$	80,809	$	69,048	$	173,081
Expenditures paid by JBS USA, LLC on behalf of Pilgrim's^(a)		55,730		61,353		26,331
Sales to JBS USA, LLC		61,942		206,720		117,909
Expenditures paid by Pilgrim's on behalf of JBS USA, LLC^(a)		1,733		4,134		1,312
Sale of PFS Distribution business assets to JBS USA, LLC^(c)		-		-		24,479
Sale of pork business assets to JBS USA, LLC^(d)		-		-		13,000
Founder Director:
Contract grower pay paid to Founder Director		-		297		1,132
Consulting fee paid to Founder Director^(b)		-		374		1,497
Board fees paid to Founder Director^(b)		-		45		154
Sales to Founder Director		-		1		22

(a)		On January 19, 2010, the Company entered into an agreement with JBS USA, LLC in order to allocate costs associated with JBS USA, LLC's procurement of SAP licenses and maintenance services for its combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA, LLC in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. On May 5, 2010, the Company also entered into an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA, LLC on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA, LLC will be reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015.
(b)		In connection with the Company's plan of reorganization, the Company and the Founder Director entered into a consulting agreement, which became effective on December 28, 2009. The terms of the consulting agreement included, among other things, that the Founder Director (i) provide services to the Company that are comparable in the aggregate with the services provided by him to the Company prior to December 28, 2009, (ii) be appointed to the Board of Directors of the Company and during the term of the consulting agreement will be nominated for subsequent terms on the board, (iii) be compensated for services rendered to the Company at a rate of $1.5 million per year for a term of five years, (iv) be subject to customary non-solicitation and non-competition provisions and (v) be, along with his spouse, provided with medical benefits (or will be compensated for medical coverage) that are comparable in the aggregate to the medical benefits afforded to employees of the Company.
(c)		On October 7, 2011, the Company and certain of its wholly owned subsidiaries entered into an agreement with JBS USA, LLC and JBS Trading International, Inc. to sell certain real property, tractor trailers, inventory, equipment, accounts receivable and other assets related to our distribution and transportation businesses. See below for additional information regarding this sale.
(d)		On October 26, 2011, the Company entered into an agreement with Swift Pork Company, a wholly owned subsidiary of JBS USA, LLC, to sell certain real property, tractor trailers, inventory, livestock, equipment, accounts receivable and other assets related to our pork business.

As of December 29, 2013 and December 30, 2012, the outstanding payable to JBS USA was $3.9 million and $13.4 million, respectively. As of December 29, 2013 and December 30, 2012, the outstanding receivable from JBS USA, LLC was $2.4 million and $1.5 million, respectively. As of December 29, 2013, approximately $2.1 million of goods from JBS USA, LLC were in transit and not reflected on our Consolidated Balance Sheet.

On March 2, 2011, the Company agreed to purchase the home of William W. Lovette in Arkansas on reasonable and customary commercial terms and at a purchase price not to exceed approximately $2.1 million. Consequently, Mr. Lovette transferred all of the rights and the Company assumed all obligations relative to the property for a purchase price of $2.1 million. His home was sold on July 23, 2012.

On October 7, 2011, the Company and certain of its wholly owned subsidiaries entered into an agreement with JBS USA, LLC and JBS Trading International, Inc. to sell certain real property, tractor trailers, inventory, equipment, accounts receivable and other assets related to our distribution and transportation businesses. The purchase price for these assets was $24.5 million, paid in cash, and the transaction closed on November 18, 2011. Company management analyzed the terms of the contract and believe that they were substantially similar to and contain terms no less favorable to us than those obtainable from unaffiliated parties. Additionally, the Audit Committee of the Company's Board of Directors reviewed and approved the agreement.

On October 26, 2011, the Company entered into an agreement with Swift Pork Company, a wholly owned subsidiary of JBS USA, LLC to sell certain real property, tractor trailers, inventory, livestock, equipment, accounts receivable and other assets related to our pork business. The purchase price for these assets was $13.0 million, payable in cash, subject to adjustment based on the final accounting of the assets. The closing occurred on December 2, 2011. Company management analyzed the terms of the contract and believe that they were substantially similar to and contain terms no less favorable to us than those obtainable from unaffiliated parties. Additionally, the Audit Committee of the Company's Board of Directors reviewed and approved the agreement.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 29, 2013

COMMITMENTS AND CONTINGENCIES [Abstract]

COMMITMENTS AND CONTINGENCIES

17.COMMITMENTS AND CONTINGENCIES

General

We are a party to many routine contracts in which we provide general indemnities in the normal course of business to third parties for various risks. Among other considerations, we have not recorded a liability for any of these indemnities as based upon the likelihood of payment, the fair value of such indemnities would not have a material impact on our financial condition, results of operations and cash flows.

Purchase Obligations

The Company will sometimes enter into noncancelable contracts to purchase capital equipment and certain commodities such as corn, soybean meal, electricity and natural gas. At December 29, 2013, the Company was party to outstanding purchase contracts totaling $150.6 million, $4.8 million, $4.7 million and $0.8 million payable in 2014, 2015, 2016 and 2017, respectively.

Operating Leases

The Consolidated Statements of Operations include rental expense for operating leases of approximately $9.6 million, $14.3 million and $26.2 million in 2013, 2012 and 2011, respectively. The Company's future minimum lease commitments under noncancelable operating leases are as follows (in thousands):

2014	$	7,621
2015		6,599
2016		3,931
2017		2,154
2018		816
Thereafter		18
Total	$	21,139

Certain of the Company's operating leases include rent escalations. The Company includes the rent escalation in its minimum lease payments obligations and recognizes them as a component of rental expense on a straight-line basis over the minimum lease term.

The Company also maintains operating leases for various types of equipment, some of which contain residual value guarantees for the market value of assets at the end of the term of the lease. The terms of the lease maturities range from one to ten years. The maximum potential amount of the residual value guarantees is estimated to be approximately $2.6 million; however, the actual amount would be offset by any recoverable amount based on the fair market value of the underlying leased assets. No liability has been recorded related to this contingency as the likelihood of payments under these guarantees is not considered to be probable and the fair value of such guarantees is immaterial. The Company historically has not experienced significant payments under similar residual guarantees.

Financial Instruments

Pursuant to the terms of the Subordinated Loan Agreement, we have agreed to reimburse JBS USA up to $56.5 million for draws upon any letters of credit issued for JBS USA's account that support certain obligations of the Company and its subsidiaries.

The Company's loan agreements generally obligate the Company to reimburse the applicable lender for incremental increased costs due to a change in law that imposes (i) any reserve or special deposit requirement against assets of, deposits with or credit extended by such lender related to the loan, (ii) any tax, duty or other charge with respect to the loan (except standard income tax) or (iii) capital adequacy requirements. In addition, some of the Company's loan agreements contain a withholding tax provision that requires the Company to pay additional amounts to the applicable lender or other financing party, generally if withholding taxes are imposed on such lender or other financing party as a result of a change in the applicable tax law. These increased cost and withholding tax provisions continue for the entire term of the applicable transaction, and there is no limitation on the maximum additional amounts the Company could be obligated to pay under such provisions. Any failure to pay amounts due under such provisions generally would trigger an event of default, and, in a secured financing transaction, would entitle the lender to foreclose upon the collateral to realize the amount due.

Litigation

The Company is subject to various legal proceedings and claims which arise in the ordinary course of business. In the Company's opinion, it has made appropriate and adequate accruals for claims where necessary; however, the ultimate liability for these matters is uncertain, and if significantly different than the amounts accrued, the ultimate outcome could have a material effect on the financial condition or results of operations of the Company. For a discussion of the material legal proceedings and claims, see Part II, Item 1. "Legal Proceedings." Below is a summary of some of these material proceedings and claims. The Company believes it has substantial defenses to the claims made and intends to vigorously defend these cases.

On December 1, 2008, Pilgrim's and six of its subsidiaries filed voluntary petitions for relief under Chapter 11 of the Bankruptcy Code in the Bankruptcy Court for the Northern District of Texas, Fort Worth Division ("Bankruptcy Court"). The cases were jointly administered under Case No. 08-45664. The Company emerged from Chapter 11 on December 28, 2009. The Company is the named defendant in several pre-petition lawsuits that, as of December 29, 2013, have not been resolved. Among the claims presently pending are claims brought against certain current and former directors, executive officers and employees of the Company, the Pilgrim's Pride Administrative Committee and the Pilgrim's Pride Pension Committee seeking unspecified damages under section 502 of the Employee Retirement Income Security Act of 1974 ("ERISA"), 29 U.S.C. § 1132. These claims were brought by individual participants in the Pilgrim's Pride Retirement Savings Plan, individually and on behalf of a putative class, alleging that the defendants breached fiduciary duties to plan participants and beneficiaries or otherwise violated ERISA. Although the Company is not a named defendant in these claims, our bylaws require us to indemnify our current and former directors and officers from any liabilities and expenses incurred by them in connection with actions they took in good faith while serving as an officer or director. In these actions the plaintiffs assert claims in excess of $35.0 million. The likelihood of an unfavorable outcome or the amount or range of any possible loss to the Company cannot be determined at this time.

Other claims presently pending against the Company are claims seeking unspecified damages brought by current or former contract chicken growers who allege, along with other assertions, that the Company breached grower contracts and made false representations to induce the plaintiffs into building chicken farms and entering into chicken growing agreements with the Company. In the case styled Shelia Adams, et al. v. Pilgrim's Pride Corporation, on September 30, 2011, the trial court issued its findings of fact and conclusions of law stating that the Company violated section 192(e) of the Packers and Stockyards Act of 1921 by purportedly attempting to manipulate the price of chicken by idling the El Dorado, Arkansas complex and rejecting the El Dorado growers' contracts. The trial court awarded damages in the amount of $25.8 million. Afterward, the Company filed post-judgment motions attacking the trial court's findings of fact and conclusions of law, which, on December 28, 2011, were granted in part and resulted in a reduction of the damages award from $25.8 million to $25.6 million. On January 19, 2012, the Company appealed the findings of fact and conclusions of law and decision concerning the post-judgment motions to the United States Fifth Circuit Court of Appeals. Oral argument occurred December 3, 2012. On August 27, 2013, the Fifth Circuit reversed the judgment, and entered a judgment in favor of the Company. Plaintiffs thereafter filed a petition for rehearing en banc. Plaintiffs' petition for rehearing was denied on October 15, 2013. On January 13, 2014, Plaintiffs filed a Petition for a Writ of Certiorari requesting the Supreme Court of the United States to accept their case for review. The Company is awaiting a ruling from the Supreme Court on whether it will accept the case for review. If such petition is granted, the Company intends to vigorously pursue its appellate rights and defend against reinstatement of the underlying judgment of the trial court. The Fifth Circuit's decision and prior favorable trial court rulings regarding the El Dorado grower' claims suggest that the likelihood of any recovery by growers remaining in the case is too remote to maintain the previously-recorded loss accrual. Therefore, the Company reversed the accrual on September 1, 2013. The remaining growers' claims were scheduled for trial during the summer and fall of 2012. Although the trial associated with the growers' claims from the Farmerville, Louisiana complex was completed without a ruling, the trial associated with the growers' claims from the Nacogdoches, Texas complex have not been completed and the trial court has not scheduled a date for resuming the trial, and the trials associated with the growers' claims from the De Queen and Batesville, Arkansas complexes have been indefinitely postponed by court order. The Company intends to vigorously defend against these claims. Although the likelihood of financial loss related to the remaining growers' claims is reasonably possible, an estimate of potential loss cannot be determined at this time because of now conflicting legal authority, the factual nature of the various growers' individual claims and a new judge who will preside over the remaining bench trials. There can be no assurances that other similar claims may not be brought against the Company.

The United States Department of Treasury, IRS filed an amended proof of claim in the Bankruptcy Court pursuant to which the IRS asserted claims that total $74.7 million. We filed in the Bankruptcy Court (i) an objection to the IRS' amended proof of claim, and (ii) a motion requesting the Bankruptcy Court to determine our U.S. federal tax liability pursuant to Sections 105 and 505 of the Bankruptcy Code. The objection and motion asserted that the Company had no liability for the additional U.S. federal taxes that have been asserted for pre-petition periods by the IRS. The IRS responded in opposition to our objection and motion. On July 8, 2010, the Bankruptcy Court granted our unopposed motion requesting that the Bankruptcy Court abstain from determining our federal tax liability. As a result we have worked with the IRS through the normal processes and procedures that are available to all taxpayers outside of bankruptcy (including the Tax Court proceedings discussed below) to resolve the IRS' amended proof of claim. On December 13, 2012, we entered into two Stipulations with the IRS. The first Stipulation relates to the Company's 2003, 2005, and 2007 tax years and resolves all of the material issues in the case. The second Stipulation relates to the Company as the successor in interest to Gold Kist for the tax years ended June 30, 2005 and September 30, 2005, and resolves all substantive issues in the case. These Stipulations account for approximately $29.3 million of the amended proof of claim and should result in no additional tax due.

In connection with the amended proof of claim, on May 26, 2010, we filed a petition in Tax Court in response to a Notice of Deficiency that was issued to the Company as the successor in interest to Gold Kist. The Notice of Deficiency and the Tax Court proceeding relate to a loss that Gold Kist claimed for its tax year ended June 30, 2004. On December 11, 2013, the Tax Court issued its opinion in the Tax Court Case holding the loss that Gold Kist claimed for its tax year ended June 30, 2004 is capital in nature. On January 10, 2014, PPC filed both a Motion for Reconsideration and a Motion for Full Tax Court review of both its Motion for Reconsideration and any order issued in response to such motion. On January 15, 2014, the Tax Court issued an order requesting the IRS to respond to PPC's Motion for Reconsideration on or before February 18, 2014. The Company intends to vigorously pursue its appellate rights. This proceeding accounts for approximately $45.4 million of the amended proof of claim.

Upon the initial filing of the Gold Kist tax return for the year ended June 30, 2004, the Company assessed the likelihood that the position related to the proceeding would be sustained upon examination and determined that it met the recognition threshold and the full amount of benefit was recognized. We continue to believe the position is more likely than not of being sustained. If adversely determined, the outcome could have a material effect on the Company's operating results and financial position.

U.S. Immigration and Customs Enforcement ("ICE") investigated allegations of identity theft within our workforce. With our cooperation, ICE arrested approximately 350 of our employees in 2008 believed to have engaged in identity theft at five of our facilities. On December 30, 2009, PPC, the U.S. Attorney's Office for the Eastern District of Texas, and the Dallas Office of ICE entered into a non-prosecution agreement and civil resolution of the government's investigation. Under this agreement: (i) the government agreed not to proceed either criminally or civilly against PPC, and to end its investigation of the immigration-related matters, relating to both the company and its current and former officers, employees and directors; (ii) PPC agreed to an immigration compliance program that would remain in effect for at least the 5-year term of the agreement; and (iii) PPC will pay an aggregate of $4.5 million, which approximates the amount the Company had previously accrued for this matter, to the government in four annual installments. We paid the first three installments of $1.1 million in 2010, 2011 and 2012. We also paid the final installment in 2013. The parties acknowledged that PPC was admitting to no civil liability or criminal culpability as a result of the settlement. However, no assurances can be given that further enforcement efforts by governmental authorities against our employees or the Company (i) will not disrupt a portion of our workforce or our operations at one or more of our facilities, thereby negatively impacting our business or (ii) result in the assessment of fines against us that could have a material adverse effect on our financial position, results of operations or cash flows.

MARKET RISKS AND CONCENTRATIONS	12 Months Ended
MARKET RISKS AND CONCENTRATIONS	Dec. 29, 2013
MARKET RISKS AND CONCENTRATIONS [Abstract]
MARKET RISKS AND CONCENTRATIONS	18.MARKET RISKS AND CONCENTRATIONS The Company's financial instruments that are exposed to concentrations of credit risk consist primarily of cash equivalents, investment securities and trade accounts receivable. The Company's cash equivalents and investment securities are high-quality debt and equity securities placed with major banks and financial institutions. The Company's trade accounts receivable are generally unsecured. Credit evaluations are performed on all significant customers and updated as circumstances dictate. Concentrations of credit risk with respect to trade accounts receivable are limited due to the large number of customers and their dispersion across geographic areas. With the exception of one customer that accounts for approximately 13.0% of trade accounts and other receivables at December 29, 2013, and approximately 9.7% of net sales for 2013, the Company does not believe it has significant concentrations of credit risk in its trade accounts receivable. At December 29, 2013, approximately 35.3% of the Company's employees were covered under collective bargaining agreements. Substantially all employees covered under collective bargaining agreements are covered under agreements that expire in 2015 or 2016 with the exception of one live operations location where the collective bargaining agreement expired in 2013 and negotiations are ongoing. We have not experienced any labor-related work stoppage at any location in over nine years. We believe our relationship with our employees and union leadership is satisfactory. The Company is currently in negotiations at one location, and there is no assurance that agreement will be reached. In the absence of an agreement, we may become subject to labor disruption at this location, which could have an adverse effect on our financial results. The aggregate carrying amount of net assets belonging to our Mexico operations was $359.0 million and $277.0 million at December 29, 2013 and December 30, 2012, respectively.

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING

12 Months Ended

Dec. 29, 2013

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING [Abstract]

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING

19.BUSINESS SEGMENT AND GEOGRAPHIC REPORTING

We operate in one reportable business segment, as a producer and seller of chicken products we either produce or purchase for resale in the U.S., Puerto Rico and Mexico. We conduct separate operations in the U.S., Puerto Rico and Mexico; however, for geographic reporting purposes, we include Puerto Rico with our U.S. operations. Corporate expenses are allocated to Mexico based upon various apportionment methods for specific expenditures incurred related thereto with the remaining amounts allocated to the U.S.

During 2011, we announced organizational changes that resulted in the merger of our former Other Products segment into our Chicken segment. Data related to our former Other Products segment, which included primarily non-chicken products sold through our distribution centers, table eggs, animal feed and offal, is no longer reported directly to the chief operating decision maker. This information is now reported through chicken operations management. We reclassified prior year segment disclosures to conform to the new segment presentation.

Net sales to customers by customer location and long-lived assets are as follows:

	2013		2012		2011
	(In thousands)
Net sales to customers by customer location:
United States	$	6,816,246	$	6,600,206	$	6,108,797
Mexico		1,108,308		988,712		827,186
Asia		301,545		262,455		353,368
Europe		73,349		79,101		82,261
North America		51,275		111,305		88,900
Africa		38,809		62,642		56,741
South America		19,224		13,775		14,224
Pacific		2,392		3,186		4,221
Total	$	8,411,148	$	8,121,382	$	7,535,698

	December 29, 2013		December 30, 2012
	(In thousands)
Long-lived assets^(a):
United States	$	1,066,963	$	1,106,482
Mexico		84,848		83,439
Total	$	1,151,811	$	1,189,921

(a)

For this disclosure, we exclude financial instruments, deferred tax assets and intangible assets in accordance with ASC 280-10-50-41, Segment Reporting. Long-lived assets, as used in ASC 280-10-50-41, implies hard assets that cannot be readily removed.

The following table sets forth, for the periods beginning with 2011, net sales attributable to each of our primary product lines and markets served with those products. We based the table on our internal sales reports and their classification of product types.

	2013		2012		2011
	(In thousands)
U.S. chicken:
Prepared chicken	$	2,046,747	$	2,239,289	$	2,135,337
Fresh chicken		4,123,087		3,583,854		3,160,429
Export and other chicken by-products		715,970		817,723		808,038
Total U.S. chicken		6,885,804		6,640,866		6,103,804
Mexico chicken		864,454		758,023		720,333
Total chicken		7,750,258		7,398,889		6,824,137
Other products:
U.S.		614,409		608,619		674,923
Mexico		46,481		113,874		36,638
Total other products		660,890		722,493		711,561
Total net sales	$	8,411,148	$	8,121,382	$	7,535,698

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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+ Details

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION

12 Months Ended

Dec. 29, 2013

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION [Abstract]

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION

20.SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION

On December 15, 2010, the Company closed on the sale of the 2018 Notes. The 2018 Notes are unsecured obligations of the Company and are fully and unconditionally guaranteed on a senior unsecured basis by Pilgrim's Pride Corporation of West Virginia, Inc., a 100% owned subsidiary of the Company (the "Guarantor"). In accordance with Rule 3-10 of Regulation S-X promulgated under the Securities Act of 1933, the following condensed consolidating financial statements present the financial position, results of operations and cash flows of the Company (referred to as "Parent" for the purpose of this note only) on a Parent-only basis, the Guarantor on a Guarantor-only basis, the combined non-Guarantor subsidiaries and elimination entries necessary to arrive at the information for the Parent, the Guarantor and non-Guarantor subsidiaries on a consolidated basis. Investments in subsidiaries are accounted for by the Company using the equity method for this presentation.

The tables below present the condensed consolidating balance sheets as of December 29, 2013 and December 30, 2012 as well as the condensed consolidating statements of operations, condensed consolidating statements of comprehensive income (loss) and condensed consolidated statements of cash flows for the years ended 2013, 2012 and 2011 based on the guarantor structure.

CONDENSED CONSOLIDATING BALANCE SHEETS
December 29, 2013

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Cash and cash equivalents	$	413,092		$	-	$	95,114		$	-		$	508,206
Restricted cash and cash equivalents		-			-		-			-			-
Investment in available-for-sale securities		96,902			-		-			-			96,902
Trade accounts and other receivables, less
allowance for doubtful accounts		327,367			1,380		47,931			-			376,678
Account receivable from JBS USA, LLC		2,388			-		-			-			2,388
Inventories		696,604			20,215		92,013			-			808,832
Income taxes receivable		52,662			-		12,793			(587	)		64,868
Current deferred tax assets		3,213			5,698		506			(7,190	)		2,227
Prepaid expenses and other current assets		34,881			270		26,697			-			61,848
Assets held for sale		6,798			-		235			-			7,033
Total current assets		1,633,907			27,563		275,289			(7,777	)		1,928,982
Intercompany receivable		(64,772	)		114,707		-			(49,935	)		-
Investment in subsidiaries		472,431			-		-			(472,431	)		-
Deferred tax assets		5,995			-		18,924			(5,998	)		18,921
Other long-lived assets		37,282			-		182,881			(180,000	)		40,163
Identified intangible assets, net		23,463			-		9,062			-			32,525
Property, plant and equipment, net		1,009,711			44,643		102,221			(4,764	)		1,151,811
Total assets	$	3,118,017		$	186,913	$	588,377		$	(720,905	)	$	3,172,402
Current maturities of long-term debt	$	410,234		$	-	$	-		$	-		$	410,234
Accounts payable		308,154			12,711		49,495			-			370,360
Account payable to JBS USA, LLC		3,934			-		-			-			3,934
Accrued expenses and other current liabilities		269,062			33,821		(19,528	)		-			283,355
Income taxes payable		-			-		587			(587	)		-
Current deferred tax liabilities		7,190			-		15,515			(7,190	)		15,515
Total current liabilities		998,574			46,532		46,069			(7,777	)		1,083,398
Long-term debt, less current maturities		526,999			-		-			(25,000	)		501,999
Intercompany payable		-			-		49,935			(49,935	)		-
Deferred tax liabilities		13,944			5,698		297			(5,995	)		13,944
Other long-term liabilities		77,228			-		3,231			-			80,459
Total liabilities		1,616,745			52,230		99,532			(88,707	)		1,679,800
Total Pilgrim's Pride Corporation stockholders'
equity		1,501,272			134,683		486,061			(632,198	)		1,489,818
Noncontrolling interest		-			-		2,784			-			2,784
Total stockholders' equity		1,501,272			134,683		488,845			(632,198	)		1,492,602
Total liabilities and stockholders' equity	$	3,118,017		$	186,913	$	588,377		$	(720,905	)	$	3,172,402

CONDENSED CONSOLIDATING BALANCE SHEETS
December 30, 2012

			Subsidiary		Subsidiary		Eliminations/
	Parent		Guarantor		Non-Guarantors		Adjustments			Consolidation
	(In thousands)
Cash and cash equivalents	$	27,657	$	-	$	40,523	$	-		$	68,180
Restricted cash and cash equivalents		-		-		-		-			-
Investment in available-for-sale securities		-		-		-		-			-
Trade accounts and other receivables, less
allowance for doubtful accounts		326,031		1,843		57,056		-			384,930
Account receivable from JBS USA, LLC		1,514		-		-		-			1,514
Inventories		802,282		22,813		125,201		-			950,296
Income taxes receivable		55,306		-		-		(587	)		54,719
Current deferred tax assets		-		3,794		506		(4,300	)		-
Prepaid expenses and other current assets		29,603		-		26,444		-			56,047
Assets held for sale		9,808		-		17,234		-			27,042
Total current assets		1,252,201		28,450		266,964		(4,887	)		1,542,728
Investment in available-for-sale securities		-		-		-		-			-
Intercompany receivable		19,860		53,706		-		(73,566	)		-
Investment in subsidiaries		376,226		-		-		(376,226	)		-
Deferred tax assets		101,100		-		422		(4,091	)		97,431
Other long-lived assets		44,936		-		180,587		(180,000	)		45,523
Identified intangible assets, net		27,386		-		10,880		-			38,266
Property, plant and equipment, net		1,043,696		45,746		104,368		(3,889	)		1,189,921
Total assets	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869
Current maturities of long-term debt	$	15,886	$	-	$	-	$	-		$	15,886
Accounts payable		255,517		4,270		52,578		-			312,365
Account payable to JBS USA, LLC		13,436		-		-		-			13,436
Accrued expenses and other current liabilities		230,278		24,265		28,997		-			283,540
Income taxes payable		-		-		1,055		(587	)		468
Current deferred tax liabilities		108,201		-		581		(4,300	)		104,482
Total current liabilities		623,318		28,535		83,211		(4,887	)		730,177
Long-term debt, less current maturities		1,173,870		-		-		(25,000	)		1,148,870
Note payable to JBS USA Holdings, Inc.		-		-		-		-			-
Intercompany payable		-		-		73,566		(73,566	)		-
Deferred tax liabilities		-		3,794		297		(4,091	)		-
Other long-term liabilities		122,580		-		3,245		-			125,825
Total liabilities		1,919,768		32,329		160,319		(107,544	)		2,004,872
Total Pilgrim's Pride Corporation stockholders'
equity		945,637		95,573		400,276		(535,115	)		906,371
Noncontrolling interest		-		-		2,626		-			2,626
Total stockholders' equity		945,637		95,573		402,902		(535,115	)		908,997
Total liabilities and stockholders' equity	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Two Weeks Ended December 29, 2013

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net sales	$	7,333,150		$	521,973	$	1,047,102		$	(491,077	)	$	8,411,148
Cost of sales		6,678,655			468,809		908,442			(490,197	)		7,565,709
Gross profit		654,495			53,164		138,660			(880	)		845,439
Selling, general and administrative expense		152,816			4,215		23,884			-			180,915
Administrative restructuring charges, net		5,129			-		532			-			5,661
Operating income		496,550			48,949		114,244			(880	)		658,863
Interest expense		86,368			-		638			-			87,006
Interest income		(64	)		-		(2,061	)		-			(2,125	)
Foreign currency transaction losses (gains)		(2	)		-		4,417			-			4,415
Miscellaneous, net		(11,633	)		5,351		1,542			367			(4,373	)
Income (loss) from continuing operations
before income taxes		421,881			43,598		109,708			(1,247	)		573,940
Income tax expense (benefit)		(5,461	)		5,764		23,924			-			24,227
Income (loss) before equity in earnings of
consolidated subsidiaries		427,342			37,834		85,784			(1,247	)		549,713
Equity in earnings of consolidated subsidiaries		122,213			-		-			(122,213	)		-
Net income (loss)		549,555			37,834		85,784			(123,460	)		549,713
Less: Net loss attributable to noncontrolling
interest		-			-		158			-			158
Net income (loss) attributable to
Pilgrim's Pride	$	549,555		$	37,834	$	85,626		$	(123,460	)	$	549,555

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Three Weeks Ended December 30, 2012

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net sales	$	6,836,012		$	537,198		$	992,501		$	(244,329	)	$	8,121,382
Cost of sales		6,530,925			511,800			887,154			(244,329	)		7,685,550
Gross profit		305,087			25,398			105,347			-			435,832
Selling, general and administrative expense		156,535			-			20,506			-			177,041
Administrative restructuring charges, net		9,743			-			(1,294	)		-			8,449
Operating income		138,809			25,398			86,135			-			250,342
Interest expense		104,652			-			274			-			104,926
Interest income		(295	)		-			(1,102	)		-			(1,397	)
Foreign currency transaction losses (gains)		95			-			(4,905	)		-			(4,810	)
Miscellaneous, net		(2,131	)		(14	)		22			684			(1,439	)
Income (loss) from continuing operations
before income taxes		36,488			25,412			91,846			(684	)		153,062
Income tax expense (benefit)		(38,852	)		9,593			8,279			-			(20,980	)
Income (loss) before equity in earnings of
consolidated subsidiaries		75,340			15,819			83,567			(684	)		174,042
Equity in earnings of consolidated subsidiaries		98,894			-			-			(98,894	)		-
Net income (loss)		174,234			15,819			83,567			(99,578	)		174,042
Less: Net loss attributable to noncontrolling
interest		-			-			(192	)		-			(192	)
Net income (loss) attributable to
Pilgrim's Pride	$	174,234		$	15,819		$	83,759		$	(99,578	)	$	174,234

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Two Weeks Ended December 25, 2011

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net sales	$	6,135,319		$	458,932	$	1,225,128		$	(283,681	)	$	7,535,698
Cost of sales		6,237,535			430,343		1,291,080			(283,681	)		7,675,277
Operational restructuring charges, net		1,958			-		-			-			1,958
Gross profit (loss)		(104,174	)		28,589		(65,952	)		-			(141,537	)
Selling, general and administrative expense		174,694			-		30,449			-			205,143
Administrative restructuring charges, net		19,824			-		7,087			-			26,911
Operating income (loss)		(298,692	)		28,589		(103,488	)		-			(373,591	)
Interest expense		110,940			-		592			-			111,532
Interest income		(363	)		-		(1,102	)		-			(1,465	)
Foreign currency transaction losses (gains)		(31	)		-		12,632			-			12,601
Miscellaneous, net		59,661			3,818		(98,360	)		25,748			(9,133	)
Income (loss) from continuing operations
before income taxes		(468,899	)		24,771		(17,250	)		(25,748	)		(487,126	)
Income tax expense (benefit)		(14,139	)		9,351		13,352			-			8,564
Income (loss) before equity in earnings of
consolidated subsidiaries		(454,760	)		15,420		(30,602	)		(25,748	)		(495,690	)
Equity in earnings of consolidated subsidiaries		(9,334	)		-		-			9,334			-
Net income (loss)		(464,094	)		15,420		(30,602	)		(16,414	)		(495,690	)
Less: Net income attributable to noncontrolling
interest		-			-		1,082			-			1,082
Net income (loss) attributable to
Pilgrim's Pride	$	(464,094	)	$	15,420	$	(31,684	)	$	(16,414	)	$	(496,772	)

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Two Weeks Ended December 29, 2013

			Subsidiary		Subsidiary		Eliminations/
	Parent		Guarantor		Non-Guarantors		Adjustments			Consolidation
	(In thousands)
Net income (loss)	$	549,555	$	37,834	$	85,784	$	(123,460	)	$	549,713
Other comprehensive income (loss):
Unrealized holding losses on available-
for-sale securities, net of tax		62		-		-		-			62
Losses associated with pension and
other postretirement benefits, net of tax		22,714		-		-		-			22,714
Total other comprehensive loss, net of tax		22,776		-		-		-			22,776
Comprehensive income (loss)		572,331		37,834		85,784		(123,460	)		572,489
Less: Comprehensive income attributable to
noncontrolling interests		-		-		158		-			158
Comprehensive income (loss) attributable to
Pilgrim's Pride Corporation	$	572,331	$	37,834	$	85,626	$	(123,460	)	$	572,331

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Three Weeks Ended December 30, 2012


				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net income (loss)	$	174,234		$	15,819	$	83,567		$	(99,578	)	$	174,042
Other comprehensive income (loss):
Unrealized holding gains on available-
for-sale securities, net of tax		-			-		(12	)		-			(12	)
Losses associated with pension and
other postretirement benefits, net of tax		(22,429	)		-		-			-			(22,429	)
Total other comprehensive income (loss),
net of tax		(22,429	)		-		(12	)		-			(22,441	)
Comprehensive income (loss)		151,805			15,819		83,555			(99,578	)		151,601
Less: Comprehensive income attributable to
noncontrolling interests		-			-		(192	)		-			(192	)
Comprehensive income (loss) attributable to
Pilgrim's Pride Corporation	$	151,805		$	15,819	$	83,747		$	(99,578	)	$	151,793

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Two Weeks Ended December 25, 2011

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net income (loss)	$	(464,094	)	$	15,420	$	(30,602	)	$	(16,414	)	$	(495,690	)
Other comprehensive income (loss):
Unrealized holding losses on available-
for-sale securities, net of tax		-			-		(1,160	)		-			(1,160	)
Loss associated with pension and
other postretirement benefits, net of tax		(21,273	)		-		-			-			(21,273	)
Total other comprehensive income (loss),
net of tax		(21,273	)		-		(1,160	)		-			(22,433	)
Comprehensive income (loss)		(485,367	)		15,420		(31,762	)		(16,414	)		(518,123	)
Less: Comprehensive income attributable to
noncontrolling interests		-			-		1,082			-			1,082
Comprehensive income (loss) attributable to
Pilgrim's Pride Corporation	$	(485,367	)	$	15,420	$	(32,844	)	$	(16,414	)	$	(519,205	)

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Two Weeks Ended December 29, 2013

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Cash provided by (used in) operating activities	$	819,071		$	4,852		$	54,977		$	(367	)	$	878,533

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(99,562	)		(4,857	)		(11,804	)		-			(116,223	)
Purchases of investment securities		(96,902	)		-			-			-			(96,902	)
Proceeds from property sales and disposals		13,042			5			18,290			-			31,337
Cash used in investing activities		(183,422	)		(4,852	)		6,486			-			(181,788	)

Cash flows from financing activities:
Proceeds from long-term debt		505,600			-			-			-			505,600
Payments on long-term debt		(758,578	)		-			-			-			(758,578	)
Payment of capitalized loan costs		(5,006	)		-			-			-			(5,006	)
Tax benefit related to share-based
compensation		7,770			-			-			-			7,770
Other financing activities		-			-			(367	)		367			-
Cash provided by (used in) financing
activities		(250,214	)		-			(367	)		367			(250,214	)
Effect of exchange rate changes on cash and cash
equivalents		-			-			(6,505	)					(6,505	)
Increase (decrease) in cash and cash equivalents		385,435			-			54,591			-			440,026
Cash and cash equivalents, beginning of period		27,657			-			40,523			-			68,180
Cash and cash equivalents, end of period	$	413,092		$	-		$	95,114		$	-		$	508,206

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Three Weeks Ended December 30, 2012

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Cash provided by (used in) operating activities	$	174,046		$	2,178		$	23,653		$	(253	)	$	199,624

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(75,985	)		(2,208	)		(12,134	)		-			(90,327	)
Purchases of investment securities		(73	)		-			(89	)		-			(162	)
Proceeds from sale or maturity of investment
securities		57			-			631			-			688
Proceeds from property sales and disposals		26,911			-			2,489			-			29,400
Cash used in investing activities		(49,090	)		(2,208	)		(9,103	)		-			(60,401	)

Cash flows from financing activities:
Proceeds from note payable to JBS USA		(50,000	)		-			-			-			(50,000	)
Proceeds from long-term debt		851,400			-			-			-			851,400
Payments on long-term debt		(1,110,711	)		-			-			-			(1,110,711	)
Proceeds from sale of common stock		198,282			-			-			-			198,282
Other financing activities		-			-			(253	)		253			-
Cash provided by (used in) financing
activities		(111,029	)		-			(253	)		253			(111,029	)
Effect of exchange rate changes on cash and cash
equivalents		-			-			(1,623	)		-			(1,623	)
Increase (decrease) in cash and cash equivalents		13,927			(30	)		12,674			-			26,571
Cash and cash equivalents, beginning of period		13,733			30			27,846			-			41,609
Cash and cash equivalents, end of period	$	27,660		$	-		$	40,520		$	-		$	68,180

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Two Weeks Ended December 25, 2011

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Cash provided by (used in) operating activities	$	(91,621	)	$	8,973		$	(19,385	)	$	(26,958	)	$	(128,991	)

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(115,791	)		(9,108	)		(11,069	)		-			(135,968	)
Purchases of investment securities		-			-			(4,596	)		-			(4,596	)
Proceeds from sale or maturity of investment
securities		-			-			15,852			-			15,852
Proceeds from business dispositions to Swift
Pork Company		-			-			13,000			-			13,000
Proceeds from business dispositions to JBS
Trading International, Inc.		-			-			24,479			-			24,479
Proceeds from property sales and disposals		26,503			165			2,376			-			29,044
Cash provided by (used in) investing
activities		(89,288	)		(8,943	)		40,042			-			(58,189	)

Cash flows from financing activities:
Proceeds from note payable to JBS USA		50,000			-			-			-			50,000
Proceeds from long-term debt		965,689			-			-			-			965,689
Payments on long-term debt		(881,833	)		-			-			-			(881,833	)
Purchase of remaining interest in subsidiary		(2,504	)		-			-			-			(2,504	)
Payment of capitalized loan costs		(4,395	)		-			-			-			(4,395	)
Cash dividends paid		-			-			(25,000	)		25,000			-
Other financing activities		-			-			(2,065	)		1,958			(107	)
Cash provided by (used in) financing
activities		126,957			-			(27,065	)		26,958			126,850
Effect of exchange rate changes on cash and cash
equivalents		-			-			(4,138	)		-			(4,138	)
Increase (decrease) in cash and cash equivalents		(53,952	)		30			(10,546	)		-			(64,468	)
Cash and cash equivalents, beginning of period		67,685			-			38,392			-			106,077
Cash and cash equivalents, end of period	$	13,733		$	30		$	27,846		$	-		$	41,609

QUARTERLY RESULTS

12 Months Ended

Dec. 29, 2013

QUARTERLY RESULTS [Abstract]

QUARTERLY RESULTS

21.QUARTERLY RESULTS (UNAUDITED-SEE ACCOMPANYING ACCOUNTANTS' REPORT)

2013	First		Second		Third		Fourth^(a)		Year
	(In thousands, except per share data)
Net sales	$	2,036,929	$	2,184,118	$	2,142,816	$	2,047,285	$	8,411,148
Gross profit		118,434		282,507		236,573		207,925		845,439
Net income attributable to PPC
common stockholders		54,582		190,704		160,917		143,352		549,555
Net income per share amounts -
basic and diluted		0.21		0.74		0.62		0.55		2.12
Number of days in quarter		91		91		91		91		364

(a)

In the fourth quarter of 2013, the Company recognized expenses related to the shutdown of our Dallas plant of $.5 million and asset impairment charges of $.5 million.

2012	First		Second		Third		Fourth^(a)		Year
	(In thousands, except per share data)
Net sales	$	1,888,773	$	1,974,469	$	2,068,478	$	2,189,662	$	8,121,382
Gross profit (loss)		110,065		144,089		106,135		75,543		435,832
Net loss attributable to PPC
common stockholders		39,173		69,357		42,931		22,773		174,234
Net loss per share amounts -
basic and diluted		0.18		0.27		0.17		0.09		0.70
Number of days in quarter		91		91		91		98		371

(a)

In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.

2011	First		Second		Third		Fourth^(a)		Year
	(In thousands, except per share data)
Net sales	1,892,476		1,922,690		1,891,224		1,829,308		7,535,698
Gross profit	(53,110	)	(46,228	)	(62,387	)	20,188		(141,537	)
Net income (loss) attributable to PPC
common stockholders	(120,760	)	(128,141	)	(162,516	)	(85,355	)	(496,772	)
Net income (loss) per share amounts -
basic and diluted	(0.54	)	(0.57	)	(0.72	)	(0.38	)	(2.21	)
Number of days in quarter	91		91		91		91		364

(a)

In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 29, 2013

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS [Abstract]

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II
PILGRIM'S PRIDE CORPORATION
VALUATION AND QUALIFYING ACCOUNTS

			Additions
	Beginning		Charged to			Charged to							Ending
	Balance		Operating Results			Other Accounts			Deductions				Balance
	(In thousands)
Trade Accounts and Other Receivables-
Allowance for Doubtful Accounts:
2013	$	3,757	$	1,668		$	-		$	1,369		(a)	$	4,056
2012		5,163		(1,629	)		-			(223	)	(a)		3,757
2011		6,063		(1,095	)		-			(195	)	(a)		5,163
Trade Accounts and Other Receivables-
Allowance for Sales Adjustments:
2013	$	10,152	$	159,417		$	-		$	162,480		(b)	$	7,089
2012		8,030		147,126			-			145,004		(b)		10,152
2011		22,929		154,842			-			169,741		(b)		8,030
Deferred Tax Assets-
Valuation Allowance:
2013	$	188,354	$	(164,180	)	$	(13,774	)	$	-		(c)	$	10,400
2012		230,336		(50,455	)		8,473			-		(c)		188,354
2011		53,938		168,368			8,030			-		(c)		230,336

(a)		Uncollectible accounts written off, net of recoveries.
(b)		Deductions either written off, rebilled or reclassified as liabilities for market development fund rebates.
(c)		Reductions in the valuation allowance.

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Dec. 29, 2013
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Consolidated Financial Statements	*Consolidated Financial Statements* The Company operates on the basis of a 52/53-week fiscal year that ends on the Sunday falling on or before December 31. The reader should assume any reference we make to a particular year (for example, 2013) in the notes to these Consolidated Financial Statements applies to our fiscal year and not the calendar year. The consolidated financial statements include the accounts of Pilgrim's Pride Corporation and its majority owned subsidiaries. We eliminate all significant affiliate accounts and transactions upon consolidation. The Company measures the financial statements of its Mexico subsidiaries as if the U.S. dollar were the functional currency. Accordingly, we remeasure assets and liabilities, other than non-monetary assets, of the Mexico subsidiaries at current exchange rates. We remeasure nonmonetary assets using the historical exchange rate in effect on the date of each asset's acquisition. We remeasure income and expenses at average exchange rates in effect during the period, except for certain accounts which are remeasured at a historical rate. Currency exchange gains or losses are included in the line item Foreign currency transaction losses (gains) in the Consolidated Statements of Operations.
Reclassifications	*Reclassifications* We have made certain reclassifications to the 2012 Consolidated Financial Statements with no impact to reported net income (loss) in order to conform to the 2013 presentation.
Revenue Recognition	*Revenue Recognition* We recognize revenue when all of the following circumstances are satisfied: (i) persuasive evidence of an arrangement exits, (ii) price is fixed or determinable, (iii) collectability is reasonably assured and (iv) delivery has occurred. Delivery occurs in the period in which the customer takes title and assumes the risks and rewards of ownership of the products specified in the customer's purchase order or sales agreement. Revenue is recorded net of estimated incentive offerings including special pricing agreements, promotions and other volume-based incentives. Revisions to these estimates are charged back to net sales in the period in which the facts that give rise to the revision become known. Taxes collected from customers and remitted to governmental authorities are excluded from revenues.
Shipping and Handling Costs	*Shipping and Handling Costs* Costs associated with the products shipped to customers are recognized in cost of sales.
Advertising Costs	*Advertising Costs* The Company expenses advertising costs as incurred. Advertising costs are included in selling, general and administrative expenses and totaled $4.9 million, $6.5 million and $9.6 million for 2013, 2012 and 2011, respectively.
Research and Development Costs	*Research and Development Costs* Research and development costs are expensed as incurred. Research and development costs totaled $3.9 million, $3.8 million and $5.0 million for 2013, 2012 and 2011, respectively.
Cash and Cash Equivalents	*Cash and Cash Equivalents* The Company considers highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The majority of the Company's disbursement bank accounts are zero balance accounts where cash needs are funded as checks are presented for payment by the holder. Checks issued pending clearance that result in overdraft balances for accounting purposes are classified as accounts payable and the change in the related balance is reflected in operating activities on the Consolidated Statements of Cash Flows.
Current and Long-Term Investments	*Current and Long-Term Investments* The Company's current and long-term investments consist primarily of fixed income securities, municipal debt securities, bond and equity mutual funds and fund-of-funds. These investments are classified as available-for-sale. These securities are recorded at fair value, and unrealized holding gains and losses are recorded, net of tax, as a separate component of accumulated other comprehensive income. Debt securities with remaining maturities of less than one year and those identified by management at the time of purchase for funding operations in less than one year are classified as current. Debt securities with remaining maturities greater than one year that management has not identified at the time of purchase for funding operations in less than one year are classified as long-term. Unrealized losses are charged against net earnings when a decline in fair value is determined to be other than temporary. Management reviews several factors to determine whether a loss is other than temporary, such as the length of time a security is in an unrealized loss position, the extent to which fair value is less than amortized cost, the impact of changing interest rates in the short and long term, and the Company's intent and ability to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value. The Company determines the cost of each security sold and each amount reclassified out of accumulated other comprehensive income into earnings using the specific identification method. Purchases and sales are recorded on a trade date basis. Investments in entities in which the Company has an ownership interest greater than 50% and exercises control over the entity are consolidated in the Consolidated Financial Statements. Investments in entities in which the Company has an ownership interest between 20% and 50% and exercises significant influence are accounted for using the equity method. The Company invests from time to time in ventures in which its ownership interest is less than 20% and over which it does not exercise significant influence. Such investments are accounted for under the cost method. The fair values for investments not traded on a quoted exchange are estimated based upon the historical performance of the ventures, the ventures' forecasted financial performance and management's evaluation of the ventures' viability and business models. To the extent the book value of an investment exceeds its assessed fair value, the Company will record an appropriate impairment charge. Thus, the carrying value of the Company's investments approximates fair value.
Accounts Receivable	*Accounts Receivable* The Company records accounts receivable when revenue is recognized. We record an allowance for doubtful accounts, reducing our receivables balance to an amount we estimate is collectible from our customers. Estimates used in determining the allowance for doubtful accounts are based on historical collection experience, current trends, aging of accounts receivable, and periodic credit evaluations of our customers' financial condition. We write off accounts receivable when it becomes apparent, based upon age or customer circumstances, that such amounts will not be collected. Generally, the Company does not require collateral for its accounts receivable.
Inventories	*Inventories* Live chicken inventories are stated at the lower of cost or market and breeder hens at the lower of cost, less accumulated amortization, or market. The costs associated with breeder hens are accumulated up to the production stage and amortized over their productive lives using the unit-of-production method. Finished poultry products, feed, eggs and other inventories are stated at the lower of cost (average) or market. We record valuation adjustments for our inventory and for estimated obsolescence at or equal to the difference between the cost of inventory and the estimated market value based upon known conditions affecting inventory, including significantly aged products, discontinued product lines, or damaged or obsolete products. We allocate meat costs between our various finished chicken products based on a by-product costing technique that reduces the cost of the whole bird by estimated yields and amounts to be recovered for certain by-product parts. This primarily includes leg quarters, wings, tenders and offal, which are carried in inventory at the estimated recovery amounts, with the remaining amount being reflected as our breast meat cost. Generally, the Company performs an evaluation of whether any lower of cost or market adjustments are required at the country level based on a number of factors, including: (i) pools of related inventory, (ii) product continuation or discontinuation, (iii) estimated market selling prices and (iv) expected distribution channels. If actual market conditions or other factors are less favorable than those projected by management, additional inventory adjustments may be required.
Property, Plant and Equipment	*Property, Plant and Equipment* Property, plant and equipment are stated at cost, and repair and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of these assets. Estimated useful lives for building, machinery and equipment are five to 33 years and for automobiles and trucks are three to ten years. The charge to income resulting from amortization of assets recorded under capital leases is included with depreciation expense. The Company records impairment charges on long-lived assets held for use when events and circumstances indicate that the assets may be impaired and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount of those assets. When the above is true, the impairment charge is determined based upon the amount the net book value of the assets exceeds their fair market value. In making these determinations, the Company utilizes certain assumptions, including, but not limited to: (i) future cash flows estimated to be generated by these assets, which are based on additional assumptions such as asset utilization, remaining length of service and estimated salvage values, (ii) estimated fair market value of the assets and (iii) determinations with respect to the lowest level of cash flows relevant to the respective impairment test, generally groupings of related operational facilities. Given the interdependency of the Company's individual facilities during the production process, which operate as a vertically integrated network, and the fact that the Company does not price the transfers of inventory between its vertically integrated facilities at market prices, it evaluates impairment of assets held for use at the country level (i.e., the U.S. and Mexico). Management believes this is the lowest level of identifiable cash flows for its assets that are held for use in production activities. At the present time, the Company's forecasts indicate that it can recover the carrying value of its assets held for use based on the projected undiscounted cash flows of the operations. A key assumption in management's forecast is that the Company's sales volumes will return to historical margins as supply and demand between commodities and chicken and other animal-based proteins become more balanced. However, the exact timing of the return to historical margins is not certain, and if the return to historical margins is delayed, impairment charges could become necessary in the future. The Company records impairment charges on long-lived assets held for sale when the carrying amount of those assets exceeds their fair value less appropriate selling costs. Fair value is based on amounts documented in sales contracts or letters of intent accepted by the Company, amounts included in counteroffers initiated by the Company, or, in the absence of current contract negotiations, amounts determined using a sales comparison approach for real property and amounts determined using a cost approach for personal property. Under the sales comparison approach, sales and asking prices of reasonably comparable properties are considered to develop a range of unit prices within which the current real estate market is operating. Under the cost approach, a current cost to replace the asset new is calculated and then the estimated replacement cost is reduced to reflect the applicable decline in value resulting from physical deterioration, functional obsolescence and economic obsolescence. Appropriate selling costs includes reasonable broker's commissions, costs to produce title documents, filing fees, legal expenses and the like. We estimate appropriate closing costs as 4% to 6% of asset fair value. This range of rates is considered reasonable for our assets held for sale based on historical experience.
Identified Intangible Assets	*Identified Intangible Assets* Our identified intangible assets consist of assets subject to amortization such as trade names, customer relationships and non-compete agreements. We calculate amortization of those assets that are subject to amortization on a straight-line basis over the estimated useful lives of the related assets. The useful lives range from three to 15 years for trade names and non-compete agreements and 13 years for customer relationships. We review intangible assets subject to amortization for impairment whenever an event or change in circumstances indicates the carrying values of the assets may not be recoverable. We test intangible assets subject to amortization for impairment and estimate their fair values using the same assumptions and techniques we employ on property, plant and equipment.
Litigation and Contingent Liabilities	*Litigation and Contingent Liabilities* The Company is subject to lawsuits, investigations and other claims related to employment, environmental, product and other matters. The Company is required to assess the likelihood of any adverse judgments or outcomes, as well as potential ranges of probable losses, to these matters. The Company estimates the amount of reserves required for these contingencies when losses are determined to be probable and after considerable analysis of each individual issue. The Company expenses legal costs related to such loss contingencies as they are incurred. The accrual for environmental remediation liabilities is measured on an undiscounted basis. These reserves may change in the future due to changes in the Company's assumptions, the effectiveness of strategies, or other factors beyond the Company's control.
Accrued Self Insurance	*Accrued Self Insurance* Insurance expense for casualty claims and employee-related health care benefits are estimated using historical and current experience and actuarial estimates. Stop-loss coverage is maintained with third-party insurers to limit the Company's total exposure. Certain categories of claim liabilities are actuarially determined. The assumptions used to arrive at periodic expenses are reviewed regularly by management. However, actual expenses could differ from these estimates and could result in adjustments to be recognized.
Income Taxes	*Income Taxes* The Company follows the provisions of ASC 740-10-30-27 in the Expenses -Income Taxes topic with regards to members of a group that file a consolidated tax return but issue separate financial statements. The Company files its own U.S. federal tax return, but is included in certain state consolidated returns with JBS USA. The income tax expense of the Company is computed using the separate return method. The provision for income taxes has been determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred income taxes reflect the net tax effect of temporary differences between the book and tax bases of recorded assets and liabilities, net operating losses and tax credit carry forwards. The amount of deferred tax on these temporary differences is determined using the tax rates expected to apply to the period when the asset is realized or the liability is settled, as applicable, based on the tax rates and laws in the respective tax jurisdiction enacted as of the balance sheet date. The Company reviews its deferred tax assets for recoverability and establishes a valuation allowance based on historical taxable income, potential for carry back of tax losses, projected future taxable income, applicable tax strategies, and the expected timing of the reversals of existing temporary differences. A valuation allowance is provided when it is more likely than not that some or all of the deferred tax assets will not be realized. Valuation allowances have been established primarily for net operating loss carry forwards of certain foreign subsidiaries. See "Note 11. Income Taxes" to the Consolidated Financial Statements. The Company deems its earnings from Mexico as of December 29, 2013 to be permanently reinvested. As such, U.S. deferred income taxes have not been provided on these earnings. If such earnings were not considered indefinitely reinvested, certain deferred foreign and U.S. income taxes would be provided. For activity after 2008, the Company did not permanently reinvest its earnings in Puerto Rico. Therefore, net earnings generated in Puerto Rico have U.S. taxes provided as if the earnings were distributed. The Company follows the provisions under ASC 740-10-25 that provides a recognition threshold and measurement criteria for the financial statement recognition of a tax benefit taken or expected to be taken in a tax return. Tax benefits are recognized only when it is more likely than not, based on the technical merits, that the benefits will be sustained on examination. Tax benefits that meet the more-likely-than-not recognition threshold are measured using a probability weighting of the largest amount of tax benefit that has greater than 50% likelihood of being realized upon settlement. Whether the more-likely-than-not recognition threshold is met for a particular tax benefit is a matter of judgment based on the individual facts and circumstances evaluated in light of all available evidence as of the balance sheet date. See "Note 11. Income Taxes" to the Consolidated Financial Statements.
Pension and Other Postemployment Benefits	*Pension and Other Postemployment Benefits* Our pension and other postemployment benefit costs and obligations are dependent on the various actuarial assumptions used in calculating such amounts. These assumptions relate to discount rates, long-term return on plan assets and other factors. We base the discount rate assumptions on current investment yields on high-quality corporate long-term bonds. The salary growth assumptions reflect our long-term actual experience and future or near-term outlook. We determine the long-term return on plan assets based on historical portfolio results and management's expectation of the future economic environment. Actual results that differ from our assumptions are accumulated and, if in excess of the lesser of 10% of the projected benefit obligation or the fair market value of plan assets, amortized over either (i) the estimated average future service period of active plan participants if the plan is active or (ii) the estimated average future life expectancy of all plan participants if the plan is frozen.
Operating Leases	*Operating Leases* Rent expense for operating leases is recorded on a straight-line basis over the lease term unless the lease contains an escalation clause which is not fixed or determinable. The lease term begins when we have the right to control the use of the leased property, which is typically before rent payments are due under the terms of the lease. If a lease has a fixed or determinable escalation clause, the difference between rent expense and rent paid is recorded as deferred rent and is included in the Consolidated Balance Sheets. Rent for operating leases that do not have an escalation clause or where escalation is based on an inflation index is expensed over the lease term as it is payable.
Risk Management	*Risk Management* The Company attempts to mitigate commodity purchase exposures through a program of risk management that includes the use of forward purchase contractual obligations and derivative financial instruments. The Company will also occasionally purchase derivative financial instruments in an attempt to mitigate currency exchange rate exposure related to the net assets of its Mexico operations that are denominated in Mexican pesos. The Company's Mexico subsidiaries also attempt to mitigate the foreign currency exposure on certain U.S. dollar-denominated transactions through the use of derivative financial instruments. We recognize all derivative financial instruments in the Consolidated Balance Sheets at fair value. We elected not to designate derivative financial instruments executed to mitigate commodity purchase exposures and foreign currency exposures as hedges of forecasted transactions. Therefore, we recognize changes in the fair value of these derivative financial instruments immediately in earnings. Gains or losses related to the commodity derivative financial instruments are included in the line item Cost of sales in the Consolidated Statements of Operations. Gains or losses related to the foreign currency derivative financial instruments are included in the line item Selling, general and administrative expenses in the Consolidated Statements of Operations.
Use of Estimates	*Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. ("U.S. GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. We make significant estimates in regard to receivables collectability; inventory valuation; realization of deferred tax assets; valuation of long-lived assets; valuation of contingent liabilities, liabilities subject to compromise and self insurance liabilities; valuation of pension and other postretirement benefits obligations; and valuation of acquired businesses.

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 29, 2013

FAIR VALUE MEASUREMENTS [Abstract]

Schedule of Assets and Liabilities Measured on a Recurring Basis

	December 29, 2013
	Level 1			Level 2			Level 3			Total
	(In thousands)
Short-term investments in available-for-sale securities	$	-		$	96,902		$	-		$	96,902
Derivative assets - commodity futures instruments	$	1,494		$	-		$	-		$	1,494
Derivative assets - commodity options instruments		-			1,395			-			1,395
Derivative assets - foreign currency futures instruments		1,214			-			-			1,214
Deferred compensation plan assets		7,208			-			-			7,208
Derivative liabilities - commodity futures instruments		(1,728	)		-			-			(1,728	)
Long-term debt and other borrowing arrangements:
Senior unsecured notes		552,592			-			-			552,592
Term notes		-			-			424,650			424,650
Capitalized lease obligations		-			-			704			704

	December 30, 2012
	Level 1			Level 2			Level 3			Total
	(In thousands)
Derivative assets - commodity futures instruments	$	1,821		$	-		$	-		$	1,821
Deferred compensation plan assets		7,591			-			-			7,591
Derivative liabilities - commodity futures instruments		(1,530	)		-			-			(1,530	)
Long-term debt and other borrowing arrangements:
Senior unsecured notes		521,415			-			-			521,415
Term notes and revolver		-			-			686,435			686,435
Capitalized lease obligations		-			-			880			880

	Term Notes and Revolver						Capitalized Lease Obligations
	2013			2012			2013			2012
Change in Value of Level 3 Liabilities:	(In thousands)
Balance, beginning of period	$	686,435		$	945,927		$	880		$	1,005
Borrowings		509,500			1,332,300			-			-
Payments		(762,091	)		(1,591,498	)		(124	)		(114	)
Change in fair value inputs		(9,194	)		(294	)		(52	)		(11	)
Balance, end of period	$	424,650		$	686,435		$	704		$	880

Schedule of Carrying Amounts and Estimated Fair Values of Financial Assets and Liabilities

	December 29, 2013						December 30, 2012
	Carrying			Fair			Carrying			Fair			Note
	Amount			Value			Amount			Value			Reference
	(In thousands)
Short-term investments in available-for-sale securities	$	96,902		$	96,902		$	-		$	-			5
Derivative assets - commodity futures instruments		1,494			1,494			1,821			1,821			6
Derivative assets - commodity options instruments		1,395			1,395			-			-			6
Derivative assets - foreign currency futures instruments		1,214			1,214			-			-			6
Deferred compensation plan assets		7,208			7,208			7,591			7,591
Derivative liabilities - commodity futures instruments		(1,728	)		(1,728	)		(1,530	)		(1,530	)		6
Long-term debt and other borrowing arrangements		(912,233	)		(977,946	)		(1,164,756	)		(1,208,730	)		10

TRADE ACCOUNTS AND OTHER RECEIVABLES (Tables)

12 Months Ended

Dec. 29, 2013

TRADE ACCOUNTS AND OTHER RECEIVABLES [Abstract]

Schedule of Trade Accounts and Other Receivables

	December 29, 2013			December 30, 2012
	(In thousands)
Trade accounts receivable	$	369,715		$	381,747
Receivables from officers and employees		14			48
Other receivables		11,005			6,892
Receivables, gross		380,734			388,687
Allowance for doubtful accounts		(4,056	)		(3,757	)
Receivables, net	$	376,678		$	384,930

Accounts receivable from JBS USA, LLC	$	2,388		$	1,514

INVENTORIES (Tables)

12 Months Ended

Dec. 29, 2013

INVENTORIES [Abstract]

Schedule of Inventories

	December 29, 2013		December 30, 2012
	(In thousands)
Live chicken and hens	$	368,582	$	405,335
Feed, eggs and other		216,045		307,500
Finished chicken products		223,932		237,159
Total chicken inventories		808,559		949,994
Commercial feed, table eggs and other		273		302
Total inventories	$	808,832	$	950,296

INVESTMENTS IN SECURITIES (Tables)

12 Months Ended

Dec. 29, 2013

INVESTMENTS IN SECURITIES [Abstract]

Schedule of Available-For-Sale Securities

December 29, 2013

December 30, 2012

Amortized

Fair

Amortized

Fair

Cost

Value

Cost

Value

(In thousands)

Current investments:

Fixed income securities

96,902

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 29, 2013

DERIVATIVE FINANCIAL INSTRUMENTS [Abstract]

Schedule of Outstanding Derivative Instruments and Cash Collateral

	December 29, 2013			December 30, 2012
	(Fair values in thousands)
Fair values:
Commodity derivative assets	$	2,889		$	1,821
Commodity derivative liabilities		(1,728	)		(1,530	)
Cash collateral posted with (owed to) brokers		4,142			(166	)
Foreign currency derivative assets, gross		1,214			-
Derivatives Coverage^(a):
Corn		1.1	%		-	%
Soybean meal		(3.6	)%		-	%
Period through which stated percent of needs are covered:
Corn		September 2015			December 2013
Soybean meal		July 2014			December 2013

(a)

Derivatives coverage is the percent of anticipated corn and soybean meal needs covered by outstanding derivative instruments through a specified date.

IDENTIFIED INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 29, 2013

IDENTIFIED INTANGIBLE ASSETS [Abstract]

Schedule of Intangible Assets

	Useful Life			Accumulated			Carrying
	(Years)	Original Cost		Amortization			Amount
	(In thousands)
December 30, 2012:
Trade names	3-15	$	40,143	$	(29,263	)	$	10,880
Customer relationships	13		51,000		(23,614	)		27,386
Non-compete agreements	3		300		(300	)		-
Total intangible assets			91,443		(53,177	)		38,266
December 29, 2013:
Trade names	3-15		40,143		(31,081	)		9,062
Customer relationships	13		51,000		(27,537	)		23,463
Non-compete agreements	3		300		(300	)		-
Total intangible assets		$	91,443	$	(58,918	)	$	32,525

PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Dec. 29, 2013

PROPERTY, PLANT AND EQUIPMENT [Abstract]

Schedule of Property, Plant and Equipment

	December 29, 2013			December 30, 2012
	(In thousands)
Land	$	66,071		$	63,788
Buildings		1,077,859			1,081,059
Machinery and equipment		1,502,968			1,498,280
Autos and trucks		55,779			58,526
Construction-in-progress		66,926			47,927
Property, plant and equipment, gross		2,769,603			2,749,580
Accumulated depreciation		(1,617,792	)		(1,559,659	)
Property, plant and equipment, net	$	1,151,811		$	1,189,921

CURRENT LIABILITIES (Tables)

12 Months Ended

Dec. 29, 2013

CURRENT LIABILITIES [Abstract]

Schedule of Current Liabilities

	December 29, 2013		December 30, 2012
	(In thousands)
Accounts payable:
Trade accounts	$	313,266	$	252,644
Book overdrafts		55,378		58,066
Other payables		1,716		1,655
Total accounts payable		370,360		312,365
Accounts payable to JBS USA, LLC		3,934		13,436
Accrued expenses:
Compensation and benefits		100,965		77,376
Interest and debt-related fees		7,558		10,740
Insurance and self-insured claims		99,244		108,806
Commodity derivative liabilities:
Futures		1,729		1,530
Other accrued expenses		73,859		85,088
Total accrued expenses		283,355		283,540
	$	657,649	$	609,341

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Tables)

12 Months Ended

Dec. 29, 2013

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS [Abstract]

Schedule of Long-term Debt and Other Borrowing Arrangments

	Maturity	December 29, 2013			December 30, 2012
	(In thousands)
Senior notes, at 7 7/8%, net of unaccreted discount	2018	$	497,757		$	497,301
The U.S. Credit Facility Term B-1 note payable at
2.4375%	2014		204,880			275,443
The U.S. Credit Facility Term B-2 note payable at
9.00%	2014		205,219			283,647
Revolving note payable on which the Company had funds
borrowed at 4.25% and 6.25%	2018		-			103,600
Mexico Credit Facility (defined below) with notes payable at TIIE Rate
plus 2.25% or Equilibrium Interbank Interest Rate plus 4.50%	2014		-			-
Other	Various		4,377			4,765
Long-term debt			912,233			1,164,756
Less: Current maturities of long-term debt			(410,234	)		(15,886	)
Long-term debt, less current maturities		$	501,999		$	1,148,870

Schedule of Annual Maturities

2014	$	410,234
2015		263
2016		86
2017		3,611
2018		500,102
Thereafter		180
Total maturities		914,476
Less: Amount representing original issue discount, net of accretion		(2,243	)
Total long-term debt	$	912,233

INCOME TAXES (Tables)

12 Months Ended

Dec. 29, 2013

INCOME TAXES [Abstract]

Schedule of Income (Loss) from Continuing Operations Before Income Taxes

	2013		2012		2011
	(In thousands)
U.S.	$	469,395	$	62,332	$	(481,048	)
Foreign		104,545		90,730		(6,078	)
Total	$	573,940	$	153,062	$	(487,126	)

Schedule of Income Tax Expense (Benefit)

	2013			2012			2011
	(In thousands)
Current:
Federal	$	(427	)	$	(28,883	)	$	741
Foreign		26,206			9,279			13,132
State and other		3,512			(211	)		1,914
Total current		29,291			(19,815	)		15,787
Deferred:
Federal		22,923			(293	)		(9,128	)
Foreign		(3,648	)		(835	)		1,033
State and other		(24,339	)		(37	)		872
Total deferred		(5,064	)		(1,165	)		(7,223	)
	$	24,227		$	(20,980	)	$	8,564

Schedule of Income Tax Reconciliation

	2013		2012		2011
Federal income tax rate	35.0	%	35.0	%	35.0	%
State tax rate, net	2.3		2.5		2.6
Permanent items	1.4		1.5		(0.8	)
Permanent items - reorganization costs	-		-		0.1
Domestic production activity	(1.2	)	-		(0.8	)
Difference in U.S. statutory tax rate and foreign country effective tax rate	(1.0	)	(3.3	)	-
Tax credits	(3.0	)	(2.3	)	1.8
Change in reserve for unrecognized tax benefits	-		(10.4	)	(2.5	)
Change in valuation allowance	(31.0	)	(34.4	)	(35.3	)
Change in tax legislation	-		-		0.9
Other	1.7		(2.3	)	(2.8	)
Total	4.2	%	(13.7	)%	(1.8	)%

Schedule of Deferred Tax Assets and Liabilities

	December 29,			December 30,
	2013			2012
		(In thousands)
Deferred tax liabilities:
PP&E and identified intangible assets	$	125,197		$	124,921
Inventories		74,287			107,420
Insurance claims and losses		33,625			28,701
All other current		9,453			24,857
All other noncurrent		9,031			9,957
Total deferred tax liabilities		251,593			295,856
Deferred tax assets:
Net operating losses		20,907			244,151
Foreign net operating losses		15,437			19,113
Credit carry forwards		79,555			60,129
Allowance for doubtful accounts		4,510			5,583
Accrued liabilities		47,384			41,808
All other current		12,282			581
All other noncurrent		10,292			3,627
Workers compensation		42,951			45,320
Pension and other postretirement benefits		20,364			56,847
Total deferred tax assets		253,682			477,159
Valuation allowance		(10,400	)		(188,354	)
Net deferred tax assets		243,282			288,805
Net deferred tax liabilities	$	8,311		$	7,051

Schedule of Unrecognized Tax Benefits

	December 29,			December 30,
	2013			2012
		(In thousands)
Unrecognized tax benefits, beginning of year	$	16,643		$	64,808
Increase as a result of tax positions taken during the current year		978			926
Increase as a result of tax positions taken during prior years		232			119
Decrease as a result of tax positions taken during prior years		-			(27,619	)
Decrease for lapse in statute of limitations		(736	)		(13,670	)
Decrease relating to settlements with taxing authorities		-			(7,921	)
Unrecognized tax benefits, end of year	$	17,117		$	16,643

PENSION AND OTHER POSTRETIREMENT BENEFITS (Tables)

12 Months Ended

Dec. 29, 2013

PENSION AND OTHER POSTRETIREMENT BENEFITS [Abstract]

Schedule of Defined Benefit Plan Obligations and Assets

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Change in projected benefit obligation:	(In thousands)
Projected benefit obligation, beginning of year	$	194,434		$	167,931		$	1,933		$	1,961
Service cost		-			51			-			-
Interest cost		7,954			8,272			78			96
Actuarial losses (gains)		(24,315	)		24,872			(92	)		159
Benefits paid		(8,043	)		(6,692	)		-			-
Curtailments and settlements		-			-			(214	)		(283	)
Projected benefit obligation, end of year	$	170,030		$	194,434		$	1,705		$	1,933

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Change in plan assets:	(In thousands)
Fair value of plan assets, beginning of year	$	92,283		$	81,193		$	-		$	-
Actual return on plan assets		16,489			8,013			-			-
Contributions by employer		7,767			9,769			214			283
Benefits paid		(8,043	)		(6,692	)		-			-
Curtailments and settlements		-			-			(214	)		(283	)
Fair value of plan assets, end of year	$	108,496		$	92,283		$	-		$	-

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Funded status:	(In thousands)
Unfunded benefit obligation, end of year	$	(61,534	)	$	(102,151	)	$	(1,705	)	$	(1,933	)

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Amounts recognized in the Consolidated Balance Sheets at end of
year:	(In thousands)
Current liability	$	(9,146	)	$	(6,656	)	$	(148	)	$	(158	)
Long-term liability		(52,388	)		(95,495	)		(1,557	)		(1,775	)
Recognized liability	$	(61,534	)	$	(102,151	)	$	(1,705	)	$	(1,933	)

	Pension Benefits						Other Benefits
	2013			2012			2013			2012
Amounts recognized in accumulated other
comprehensive loss at end of year:	(In thousands)
Net actuarial loss (gain)	$	16,957		$	53,368		$	(126	)	$	(49	)

Schedule of Net Periodic Benefit Cost (Income)

	Pension Benefits									Other Benefits
	2013			2012			2011			2013			2012			2011
	(In thousands)
Service cost	$	-		$	51		$	173		$	-		$	-		$	-
Interest cost		7,954			8,272			8,213			78			96			112
Estimated return on plan assets		(5,393	)		(5,867	)		(6,177	)		-			-			-
Curtailment loss		-			-			16			-			-			-
Settlement loss (gain)		-			-			-			(15	)		(7	)		-
Amortization of prior service cost		-			-			3			-			-			-
Amortization of net loss (gain)		1,001			465			96			-			(2	)		-
Net cost	$	3,562		$	2,921		$	2,324		$	63		$	87		$	112

Schedule of Economic Assumptions

	Pension Benefits			Other Benefits
	2013	2012	2011	2013	2012	2011
Benefit obligation:
Discount rate	4.95%	4.22%	5.09%	4.95%	4.22%	5.09%
Rate of compensation increase	NA	NA	3.00%	NA	NA	NA
Net pension and other postretirement cost:
Discount rate	4.22%	5.09%	5.50%	4.22%	5.09%	5.50%
Rate of compensation increase	NA	3.00%	3.00%	NA	NA	NA
Expected return on plan assets	6.00%	7.50%	7.75%	NA	NA	NA

Schedule of Plan Asset Allocations

	2013	2012^(a)
Cash and cash equivalents	-%	-%
Pooled separate accounts^(b):
Equity securities	8%	8%
Fixed income securities	3%	3%
Common collective trust funds^(b):
Equity securities	60%	63%
Fixed income securities	29%	26%
Total assets	100%	100%

(a)		We have made certain reclassifications to the December 30, 2012 asset allocation with no impact to total reported plan assets in order to conform to the December 29, 2013 presentation.
(b)		Pooled separate accounts ("PSAs") and common collective trust funds ("CCTs") are two of the most common types of alternative vehicles in which benefit plans invest. These investments are pooled funds that look like mutual funds, but they are not registered with the Securities and Exchange Commission. Often times, they will be invested in mutual funds or other marketable securities, but the unit price generally will be different from the value of the underlying securities because the fund may also hold cash for liquidity purposes, and the fees imposed by the fund are deducted from the fund value rather than charged separately to investors. Some PSAs and CCTs have no restrictions as to their investment strategy and can invest in riskier investments, such as derivatives, hedge funds, private equity funds, or similar investments.

Schedule of Fair Value Assumptions of Plan Assets

	2013								2012^(a)
	Level 1^(b)		Level 2^(c)		Level 3^(d)		Total		Level 1^(b)		Level 2^(c)		Level 3^(d)		Total
	(In thousands)
Cash and cash equivalents	$	275	$	-	$	-	$	275	$	72	$	-	$	-	$	72
Pooled separate accounts:
Large U.S. equity funds^(e)		-		4,828		-		4,828		-		4,181		-		4,181
Small/Mid U.S. equity funds^(f)		-		1,192		-		1,192		-		1,060		-		1,060
International equity funds^(g)		-		2,019		-		2,019		-		1,908		-		1,908
Fixed income funds^(h)		-		3,442		-		3,442		-		2,693		-		2,693
Common collective trusts funds:
Large U.S. equity funds^(e)		-		28,784		-		28,784		-		32,434		-		32,434
Small U.S. equity funds^(f)		-		16,937		-		16,937		-		12,659		-		12,659
International equity funds^(g)		-		19,420		-		19,420		-		12,831		-		12,831
Fixed income funds^(h)		-		31,599		-		31,599		-		24,445		-		24,445
Total assets	$	275	$	108,221	$	-	$	108,496	$	72	$	92,211	$	-	$	92,283

(a)		We have made certain reclassifications to the December 30, 2012 fair value hierarchy with no impact to total reported plan assets in order to conform to the December 29, 2013 presentation.
(b)		Unadjusted quoted prices in active markets for identical assets are used to determine fair value.
(c)		Quoted prices in active markets for similar assets and inputs that are observable for the asset are used to determine fair value.
(d)		Unobservable inputs, such as discounted cash flow models or valuations, are used to determine fair value.
(e)		This category is comprised of investment options that invest in stocks, or shares of ownership, in large, well-established U.S. companies. These investment options typically carry more risk than fixed income options but have the potential for higher returns over longer time periods.
(f)		This category is generally comprised of investment options that invest in stocks, or shares of ownership, in small to medium-sized U.S. companies. These investment options typically carry more risk than larger U.S. equity investment options but have the potential for higher returns.
(g)		This category is comprised of investment options that invest in stocks, or shares of ownership, in companies with their principal place of business or office outside of the U.S.
(h)		This category is comprised of investment options that invest in bonds, or debt of a company or government entity (including U.S. and non-U.S. entities). It may also include real estate investment options that directly own property. These investment options typically carry more risk than short-term fixed income investment options (including, for real estate investment options, liquidity risk), but less overall risk than equities.

Schedule of Benefit Payments

	Pension
	Benefits		Other Benefits
	(In thousands)
2014	$	12,803	$	148
2015		12,231		151
2016		11,847		153
2017		11,487		154
2018		10,940		153
2019-2023		50,866		723
Total	$	110,174	$	1,482

Schedule of Unrecognized Benefit Amounts

	Pension Benefits									Other Benefits
	2013			2012			2011			2013			2012			2011
	(In thousands)
Net actuarial loss (gain), beginning of year	$	53,368		$	31,108		$	9,708		$	(49	)	$	(217	)	$	(47	)
Amortization		(1,001	)		(465	)		(96	)		-			2			-
Curtailment and settlement adjustments		-			-			-			15			7			-
Actuarial loss (gain)		(24,315	)		24,872			12,072			(92	)		159			(170	)
Asset loss (gain)		(11,095	)		(2,147	)		9,424			-			-			-
Net actuarial loss (gain), end of year	$	16,957		$	53,368		$	31,108		$	(126	)	$	(49	)	$	(217	)
Net prior service cost, beginning of year	$	-		$	-		$	19		$	-		$	-		$	-
Amortization		-			-			(19	)		-			-			-
Net prior service cost, end of year	$	-		$	-		$	-		$	-		$	-		$	-

STOCKHOLDERS' EQUITY (Tables)

12 Months Ended

Dec. 29, 2013

STOCKHOLDERS' EQUITY [Abstract]

Schedule of Weighted Average Shares

	As Originally Reported			As Adjusted			Effect of Change
	(In thousands, except per share data)
Weighted average basic shares outstanding		214,282			224,996			10,714
Weighted average diluted shares outstanding		214,282			224,996			10,714
Net loss per weighted average basic share	$	(2.32	)	$	(2.21	)	$	0.11
Net loss per weighted average diluted share	$	(2.32	)	$	(2.21	)	$	0.11

Schedule of Changes in Unrealized Actuarial Losses

	2013								2012
	Losses Related to								Losses Related to
	Pension and Other			Unrealized Holding					Pension and Other
	Postretirement			Gains on Available-					Postretirement
	Benefits			for-Sale Securities		Total			Benefits
	(In thousands)
Balance, beginning of year	$	(68,511	)	$	-	$	(68,511	)	$	(46,070	)
Other comprehensive income (loss)
before reclassifications		21,713			62		21,775			(22,886	)
Amounts reclassified from accumulated
other comprehensive loss to net income		1,001			-		1,001			445
Net current year other comprehensive
income (loss)		22,714			62		22,776			(22,441	)
Balance, end of year	$	(45,797	)	$	62		(45,735	)	$	(68,511	)

(a)

All amounts are net of tax. Amounts in parentheses indicate debits.

Schedule of Reclassification from Accumulated Other Comprehensive Loss

	Amount Reclassified from Accumulated
	Other Comprehensive Loss(a)
Details about Accumulated Other Comprehensive								Affected Line Item in the Consolidated
Loss Components	2013			2012				Statements of Operations
	(In thousands)
Realized gain on sale of securities	$	-		$	18			Selling, general and administrative expense
Amortization of pension and other
postretirement plan actuarial losses:
Union employees pension plan(b)		(36	)	$	(64	)	^(d)	Cost of goods sold
Legacy Gold Kist plans(c)		(965	)		(399	)	^(d)	Selling, general and administrative expense
Total before tax		(1,001	)		(445	)
Tax benefit (expense)		-			-
Total reclassification for the period	$	(1,001	)	$	(445	)

(a)		Amounts in parentheses represent debits to results of operations.
(b)		The Company sponsors the Union Plan, a qualified defined benefit pension plan covering certain locations or work groups with collective bargaining agreements.
(c)		The Company sponsors the GK Pension Plan, a qualified defined benefit pension plan covering certain eligible U.S. employees who were employed at locations that the Company purchased through its acquisition of Gold Kist in 2007, the SERP Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist executives, the Directors' Emeriti Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist directors and the Retiree Life Plan, a defined benefit postretirement life insurance plan covering certain retired Gold Kist employees (collectively, the "Legacy Gold Kist Plans").
(d)		These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See "Note 12. Pension and Other Postretirement Benefits" to the Consolidated Financial Statements.

INCENTIVE COMPENSATION (Tables)

12 Months Ended

Dec. 29, 2013

INCENTIVE COMPENSATION [Abstract]

Schedule of Awards

Estimated

Award

Vesting

Forfeiture

Settlement

Type

Benefit Plan

Quantity

Grant Date

Condition

Vesting Date

Rate

Method

RSA

Employment Agreement

100,000

January 14, 2011

Service

January 3, 2013

Stock

RSA

Employment Agreement

100,000

January 14, 2011

Service

January 3, 2014

Stock

RSA

LTIP

72,675

August 27, 2012

Service

April 27, 2014

Stock

RSU

LTIP

608,561

February 4, 2013

Service

December 31, 2014

9.6559

Stock

RSA

LTIP

15,000

February 25, 2013

Service

February 24, 2015

Stock

RSA

LTIP

15,000

February 25, 2013

Service

February 24, 2016

Stock

RSU

LTIP

206,933

February 26, 2013

Service

December 31, 2014

Stock

Schedule of Compensation Cost and Income Tax Benefit

	2013		2012		2011
	(In thousands)
Share-based compensation cost:
Cost of goods sold	$	361	$	-	$	-
Selling, general and administrative expenses		2,984		684		568
Total	$	3,345	$	684	$	568

Income tax benefit	$	471	$	28	$	-

Schedule of Restricted Share and Restricted Stock Unit Activity

	2013				2012			2011
			Weighted			Weighted			Weighted
			Average Grant			Average Grant			Average Grant
	Number		Date Fair Value		Number	Date Fair Value		Number	Date Fair Value
	(In thousands, except weighted average fair values)
RSAs:
Outstanding at beginning of year	273		$	6.54	200	$	7.10	-	$	-
Granted	30			8.72	73		5.00	200		7.10
Vested	(100	)		7.10	-		-	-		-
Outstanding at end of year	203		$	6.59	273	$	6.54	200	$	7.10

RSUs:
Outstanding at beginning of year	-		$	-	-	$	-	-	$	-
Granted	815			8.82	-		-	-		-
Vested	-			-	-		-	-		-
Forfeited	(86	)		8.89	-		-	-		-
Outstanding at end of year	729		$	8.81	-	$	-	-	$	-

EXIT OR DISPOSAL ACTIVITIES (Tables)

12 Months Ended

Dec. 29, 2013

EXIT OR DISPOSAL ACTIVITIES [Abstract]

Schedule of Exit or Disposal Efforts

			JBS USA
	Facility Closures^(a)		Integration ^(b)		Total
	(In thousands, except positions eliminated)
Earliest implementation date	October 2008		January 2010
Latest expected completion date	September 2014		September 2012
Positions eliminated		2,410		480		2,890
Costs incurred and expected to be incurred:
Employee-related costs	$	2,492	$	32,311	$	34,803
Asset impairment costs		25,018		38,514		63,532
Inventory valuation costs		344		-		344
Other exit or disposal costs		15,207		11,336		26,543
Total exit or disposal costs	$	43,061	$	82,161	$	125,222
Costs incurred since earliest implementation date:
Employee-related costs	$	2,492	$	32,311	$	34,803
Asset impairment costs		25,018		38,514		63,532
Inventory valuation costs		344		-		344
Other exit or disposal costs		14,241		11,336		25,577
Total exit or disposal costs	$	42,095	$	82,161	$	124,256

	2013						2012							2011
	Facility		JBS USA				Facility		JBS USA					Facility		JBS USA
	Closures(a)		Integration(b)		Total		Closures(a)		Integration(b)			Total		Closures(a)		Integration(b)		Total
	(In thousands)
Employee-related
costs	$	-	$	-	$	-	$	65	$	-		$	65	$	647	$	405	$	1,052
Asset impairment
costs		3,177		466		3,643		3,868		(1,098	)		2,770		9,203		13,693		22,896
Inventory
valuation costs		-		-		-		151		-			151		-		-		-
Other exit or
disposal costs		2,018		-		2,018		3,685		1,994			5,679		5,249		-		5,249
Total exit or
disposal costs	$	5,195	$	466	$	5,661	$	7,769	$	896		$	8,665	$	15,099	$	14,098	$	29,197

(a)		Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company's change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.
(b)		Company management implemented certain activities to integrate the administrative functions of the Company into those of JBS USA. These included the closures of administrative offices in Georgia and Texas.

Schedule of Accrued Exit or Disposal Cost Accounts Activity

	Accrued			Inventory
	Severance			Reserves			Total
	(In thousands)
December 25, 2011	$	90		$	793		$	883
Accruals		65			151			216
Payment/Disposal	(155		)		(136	)		(291	)
December 30, 2012		-			808			808
Accruals		-			-			-
Payment/Disposal		-			(808	)		(808	)
December 29, 2013	$	-		$	-		$	-

Schedule of Exit or Disposal Costs

	2013		2012		2011
	(In thousands)
Cost of sales	$	-	$	216	$	-
Operational restructuring charges		-		-		1,958
Selling, general and administrative expense		-		-		328
Administrative restructuring charges		5,661		8,449		26,911
Total exit or disposal costs	$	5,661	$	8,665	$	29,197

Schedule of Components of Administrative Restructuring Charges

	2013		2012		2011
	(In thousands)
Operational restructuring charges:
Relocation charges expensed as incurred	$	-	$	-	$	-
Asset impairments (See "Note 8. Property, Plant and Equipment")		-		-		1,958
Loss on egg sales and flock depletion expensed as incurred		-		-		-
Total	$	-	$	-	$	1,958
Administrative restructuring charges:
Severance charges	$	-	$	-	$	724
Relocation charges expensed as incurred		-		-		-
Asset impairments (See "Note 8. Property, Plant and Equipment")		3,643		2,770		20,938
Loss on scrapped inventory expensed as incurred		-		-		-
Loss on egg sales and flock depletion expensed as incurred		-		509		2,390
Other restructuring costs		2,018		5,170		2,859
Total	$	5,661	$	8,449	$	26,911

RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 29, 2013

Schedule of Related Party Transactions

	2013		2012		2011
	(In thousands)
JBS USA, LLC:
Purchases from JBS USA, LLC	$	80,809	$	69,048	$	173,081
Expenditures paid by JBS USA, LLC on behalf of Pilgrim's^(a)		55,730		61,353		26,331
Sales to JBS USA, LLC		61,942		206,720		117,909
Expenditures paid by Pilgrim's on behalf of JBS USA, LLC^(a)		1,733		4,134		1,312
Sale of PFS Distribution business assets to JBS USA, LLC^(c)		-		-		24,479
Sale of pork business assets to JBS USA, LLC^(d)		-		-		13,000
Founder Director:
Contract grower pay paid to Founder Director		-		297		1,132
Consulting fee paid to Founder Director^(b)		-		374		1,497
Board fees paid to Founder Director^(b)		-		45		154
Sales to Founder Director		-		1		22

(a)		On January 19, 2010, the Company entered into an agreement with JBS USA, LLC in order to allocate costs associated with JBS USA, LLC's procurement of SAP licenses and maintenance services for its combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA, LLC in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. On May 5, 2010, the Company also entered into an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA, LLC on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA, LLC will be reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015.
(b)		In connection with the Company's plan of reorganization, the Company and the Founder Director entered into a consulting agreement, which became effective on December 28, 2009. The terms of the consulting agreement included, among other things, that the Founder Director (i) provide services to the Company that are comparable in the aggregate with the services provided by him to the Company prior to December 28, 2009, (ii) be appointed to the Board of Directors of the Company and during the term of the consulting agreement will be nominated for subsequent terms on the board, (iii) be compensated for services rendered to the Company at a rate of $1.5 million per year for a term of five years, (iv) be subject to customary non-solicitation and non-competition provisions and (v) be, along with his spouse, provided with medical benefits (or will be compensated for medical coverage) that are comparable in the aggregate to the medical benefits afforded to employees of the Company.
(c)		On October 7, 2011, the Company and certain of its wholly owned subsidiaries entered into an agreement with JBS USA, LLC and JBS Trading International, Inc. to sell certain real property, tractor trailers, inventory, equipment, accounts receivable and other assets related to our distribution and transportation businesses. See below for additional information regarding this sale.
(d)		On October 26, 2011, the Company entered into an agreement with Swift Pork Company, a wholly owned subsidiary of JBS USA, LLC, to sell certain real property, tractor trailers, inventory, livestock, equipment, accounts receivable and other assets related to our pork business.

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 29, 2013

COMMITMENTS AND CONTINGENCIES [Abstract]

Schedule of Future Minimum Payments

2014	$	7,621
2015		6,599
2016		3,931
2017		2,154
2018		816
Thereafter		18
Total	$	21,139

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING (Tables)

12 Months Ended

Dec. 29, 2013

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING [Abstract]

Schedule of Net Sales and Long-lived Assets

	2013		2012		2011
	(In thousands)
Net sales to customers by customer location:
United States	$	6,816,246	$	6,600,206	$	6,108,797
Mexico		1,108,308		988,712		827,186
Asia		301,545		262,455		353,368
Europe		73,349		79,101		82,261
North America		51,275		111,305		88,900
Africa		38,809		62,642		56,741
South America		19,224		13,775		14,224
Pacific		2,392		3,186		4,221
Total	$	8,411,148	$	8,121,382	$	7,535,698

	December 29, 2013		December 30, 2012
	(In thousands)
Long-lived assets^(a):
United States	$	1,066,963	$	1,106,482
Mexico		84,848		83,439
Total	$	1,151,811	$	1,189,921

(a)

Schedule of Sales by Product Lines

	2013		2012		2011
	(In thousands)
U.S. chicken:
Prepared chicken	$	2,046,747	$	2,239,289	$	2,135,337
Fresh chicken		4,123,087		3,583,854		3,160,429
Export and other chicken by-products		715,970		817,723		808,038
Total U.S. chicken		6,885,804		6,640,866		6,103,804
Mexico chicken		864,454		758,023		720,333
Total chicken		7,750,258		7,398,889		6,824,137
Other products:
U.S.		614,409		608,619		674,923
Mexico		46,481		113,874		36,638
Total other products		660,890		722,493		711,561
Total net sales	$	8,411,148	$	8,121,382	$	7,535,698

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 29, 2013

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION [Abstract]

Schedule of Condensed Consolidating Balance Sheet

CONDENSED CONSOLIDATING BALANCE SHEETS
December 29, 2013

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Cash and cash equivalents	$	413,092		$	-	$	95,114		$	-		$	508,206
Restricted cash and cash equivalents		-			-		-			-			-
Investment in available-for-sale securities		96,902			-		-			-			96,902
Trade accounts and other receivables, less
allowance for doubtful accounts		327,367			1,380		47,931			-			376,678
Account receivable from JBS USA, LLC		2,388			-		-			-			2,388
Inventories		696,604			20,215		92,013			-			808,832
Income taxes receivable		52,662			-		12,793			(587	)		64,868
Current deferred tax assets		3,213			5,698		506			(7,190	)		2,227
Prepaid expenses and other current assets		34,881			270		26,697			-			61,848
Assets held for sale		6,798			-		235			-			7,033
Total current assets		1,633,907			27,563		275,289			(7,777	)		1,928,982
Intercompany receivable		(64,772	)		114,707		-			(49,935	)		-
Investment in subsidiaries		472,431			-		-			(472,431	)		-
Deferred tax assets		5,995			-		18,924			(5,998	)		18,921
Other long-lived assets		37,282			-		182,881			(180,000	)		40,163
Identified intangible assets, net		23,463			-		9,062			-			32,525
Property, plant and equipment, net		1,009,711			44,643		102,221			(4,764	)		1,151,811
Total assets	$	3,118,017		$	186,913	$	588,377		$	(720,905	)	$	3,172,402
Current maturities of long-term debt	$	410,234		$	-	$	-		$	-		$	410,234
Accounts payable		308,154			12,711		49,495			-			370,360
Account payable to JBS USA, LLC		3,934			-		-			-			3,934
Accrued expenses and other current liabilities		269,062			33,821		(19,528	)		-			283,355
Income taxes payable		-			-		587			(587	)		-
Current deferred tax liabilities		7,190			-		15,515			(7,190	)		15,515
Total current liabilities		998,574			46,532		46,069			(7,777	)		1,083,398
Long-term debt, less current maturities		526,999			-		-			(25,000	)		501,999
Intercompany payable		-			-		49,935			(49,935	)		-
Deferred tax liabilities		13,944			5,698		297			(5,995	)		13,944
Other long-term liabilities		77,228			-		3,231			-			80,459
Total liabilities		1,616,745			52,230		99,532			(88,707	)		1,679,800
Total Pilgrim's Pride Corporation stockholders'
equity		1,501,272			134,683		486,061			(632,198	)		1,489,818
Noncontrolling interest		-			-		2,784			-			2,784
Total stockholders' equity		1,501,272			134,683		488,845			(632,198	)		1,492,602
Total liabilities and stockholders' equity	$	3,118,017		$	186,913	$	588,377		$	(720,905	)	$	3,172,402

CONDENSED CONSOLIDATING BALANCE SHEETS
December 30, 2012

			Subsidiary		Subsidiary		Eliminations/
	Parent		Guarantor		Non-Guarantors		Adjustments			Consolidation
	(In thousands)
Cash and cash equivalents	$	27,657	$	-	$	40,523	$	-		$	68,180
Restricted cash and cash equivalents		-		-		-		-			-
Investment in available-for-sale securities		-		-		-		-			-
Trade accounts and other receivables, less
allowance for doubtful accounts		326,031		1,843		57,056		-			384,930
Account receivable from JBS USA, LLC		1,514		-		-		-			1,514
Inventories		802,282		22,813		125,201		-			950,296
Income taxes receivable		55,306		-		-		(587	)		54,719
Current deferred tax assets		-		3,794		506		(4,300	)		-
Prepaid expenses and other current assets		29,603		-		26,444		-			56,047
Assets held for sale		9,808		-		17,234		-			27,042
Total current assets		1,252,201		28,450		266,964		(4,887	)		1,542,728
Investment in available-for-sale securities		-		-		-		-			-
Intercompany receivable		19,860		53,706		-		(73,566	)		-
Investment in subsidiaries		376,226		-		-		(376,226	)		-
Deferred tax assets		101,100		-		422		(4,091	)		97,431
Other long-lived assets		44,936		-		180,587		(180,000	)		45,523
Identified intangible assets, net		27,386		-		10,880		-			38,266
Property, plant and equipment, net		1,043,696		45,746		104,368		(3,889	)		1,189,921
Total assets	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869
Current maturities of long-term debt	$	15,886	$	-	$	-	$	-		$	15,886
Accounts payable		255,517		4,270		52,578		-			312,365
Account payable to JBS USA, LLC		13,436		-		-		-			13,436
Accrued expenses and other current liabilities		230,278		24,265		28,997		-			283,540
Income taxes payable		-		-		1,055		(587	)		468
Current deferred tax liabilities		108,201		-		581		(4,300	)		104,482
Total current liabilities		623,318		28,535		83,211		(4,887	)		730,177
Long-term debt, less current maturities		1,173,870		-		-		(25,000	)		1,148,870
Note payable to JBS USA Holdings, Inc.		-		-		-		-			-
Intercompany payable		-		-		73,566		(73,566	)		-
Deferred tax liabilities		-		3,794		297		(4,091	)		-
Other long-term liabilities		122,580		-		3,245		-			125,825
Total liabilities		1,919,768		32,329		160,319		(107,544	)		2,004,872
Total Pilgrim's Pride Corporation stockholders'
equity		945,637		95,573		400,276		(535,115	)		906,371
Noncontrolling interest		-		-		2,626		-			2,626
Total stockholders' equity		945,637		95,573		402,902		(535,115	)		908,997
Total liabilities and stockholders' equity	$	2,865,405	$	127,902	$	563,221	$	(642,659	)	$	2,913,869

Schedule of Condensed Consolidating Statements of Operations

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Two Weeks Ended December 29, 2013

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net sales	$	7,333,150		$	521,973	$	1,047,102		$	(491,077	)	$	8,411,148
Cost of sales		6,678,655			468,809		908,442			(490,197	)		7,565,709
Gross profit		654,495			53,164		138,660			(880	)		845,439
Selling, general and administrative expense		152,816			4,215		23,884			-			180,915
Administrative restructuring charges, net		5,129			-		532			-			5,661
Operating income		496,550			48,949		114,244			(880	)		658,863
Interest expense		86,368			-		638			-			87,006
Interest income		(64	)		-		(2,061	)		-			(2,125	)
Foreign currency transaction losses (gains)		(2	)		-		4,417			-			4,415
Miscellaneous, net		(11,633	)		5,351		1,542			367			(4,373	)
Income (loss) from continuing operations
before income taxes		421,881			43,598		109,708			(1,247	)		573,940
Income tax expense (benefit)		(5,461	)		5,764		23,924			-			24,227
Income (loss) before equity in earnings of
consolidated subsidiaries		427,342			37,834		85,784			(1,247	)		549,713
Equity in earnings of consolidated subsidiaries		122,213			-		-			(122,213	)		-
Net income (loss)		549,555			37,834		85,784			(123,460	)		549,713
Less: Net loss attributable to noncontrolling
interest		-			-		158			-			158
Net income (loss) attributable to
Pilgrim's Pride	$	549,555		$	37,834	$	85,626		$	(123,460	)	$	549,555

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Three Weeks Ended December 30, 2012

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net sales	$	6,836,012		$	537,198		$	992,501		$	(244,329	)	$	8,121,382
Cost of sales		6,530,925			511,800			887,154			(244,329	)		7,685,550
Gross profit		305,087			25,398			105,347			-			435,832
Selling, general and administrative expense		156,535			-			20,506			-			177,041
Administrative restructuring charges, net		9,743			-			(1,294	)		-			8,449
Operating income		138,809			25,398			86,135			-			250,342
Interest expense		104,652			-			274			-			104,926
Interest income		(295	)		-			(1,102	)		-			(1,397	)
Foreign currency transaction losses (gains)		95			-			(4,905	)		-			(4,810	)
Miscellaneous, net		(2,131	)		(14	)		22			684			(1,439	)
Income (loss) from continuing operations
before income taxes		36,488			25,412			91,846			(684	)		153,062
Income tax expense (benefit)		(38,852	)		9,593			8,279			-			(20,980	)
Income (loss) before equity in earnings of
consolidated subsidiaries		75,340			15,819			83,567			(684	)		174,042
Equity in earnings of consolidated subsidiaries		98,894			-			-			(98,894	)		-
Net income (loss)		174,234			15,819			83,567			(99,578	)		174,042
Less: Net loss attributable to noncontrolling
interest		-			-			(192	)		-			(192	)
Net income (loss) attributable to
Pilgrim's Pride	$	174,234		$	15,819		$	83,759		$	(99,578	)	$	174,234

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
Fifty-Two Weeks Ended December 25, 2011

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net sales	$	6,135,319		$	458,932	$	1,225,128		$	(283,681	)	$	7,535,698
Cost of sales		6,237,535			430,343		1,291,080			(283,681	)		7,675,277
Operational restructuring charges, net		1,958			-		-			-			1,958
Gross profit (loss)		(104,174	)		28,589		(65,952	)		-			(141,537	)
Selling, general and administrative expense		174,694			-		30,449			-			205,143
Administrative restructuring charges, net		19,824			-		7,087			-			26,911
Operating income (loss)		(298,692	)		28,589		(103,488	)		-			(373,591	)
Interest expense		110,940			-		592			-			111,532
Interest income		(363	)		-		(1,102	)		-			(1,465	)
Foreign currency transaction losses (gains)		(31	)		-		12,632			-			12,601
Miscellaneous, net		59,661			3,818		(98,360	)		25,748			(9,133	)
Income (loss) from continuing operations
before income taxes		(468,899	)		24,771		(17,250	)		(25,748	)		(487,126	)
Income tax expense (benefit)		(14,139	)		9,351		13,352			-			8,564
Income (loss) before equity in earnings of
consolidated subsidiaries		(454,760	)		15,420		(30,602	)		(25,748	)		(495,690	)
Equity in earnings of consolidated subsidiaries		(9,334	)		-		-			9,334			-
Net income (loss)		(464,094	)		15,420		(30,602	)		(16,414	)		(495,690	)
Less: Net income attributable to noncontrolling
interest		-			-		1,082			-			1,082
Net income (loss) attributable to
Pilgrim's Pride	$	(464,094	)	$	15,420	$	(31,684	)	$	(16,414	)	$	(496,772	)

Schedule of Condensed Consolidating Statements of Comprehensive Income

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Two Weeks Ended December 29, 2013

			Subsidiary		Subsidiary		Eliminations/
	Parent		Guarantor		Non-Guarantors		Adjustments			Consolidation
	(In thousands)
Net income (loss)	$	549,555	$	37,834	$	85,784	$	(123,460	)	$	549,713
Other comprehensive income (loss):
Unrealized holding losses on available-
for-sale securities, net of tax		62		-		-		-			62
Losses associated with pension and
other postretirement benefits, net of tax		22,714		-		-		-			22,714
Total other comprehensive loss, net of tax		22,776		-		-		-			22,776
Comprehensive income (loss)		572,331		37,834		85,784		(123,460	)		572,489
Less: Comprehensive income attributable to
noncontrolling interests		-		-		158		-			158
Comprehensive income (loss) attributable to
Pilgrim's Pride Corporation	$	572,331	$	37,834	$	85,626	$	(123,460	)	$	572,331

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Three Weeks Ended December 30, 2012


				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net income (loss)	$	174,234		$	15,819	$	83,567		$	(99,578	)	$	174,042
Other comprehensive income (loss):
Unrealized holding gains on available-
for-sale securities, net of tax		-			-		(12	)		-			(12	)
Losses associated with pension and
other postretirement benefits, net of tax		(22,429	)		-		-			-			(22,429	)
Total other comprehensive income (loss),
net of tax		(22,429	)		-		(12	)		-			(22,441	)
Comprehensive income (loss)		151,805			15,819		83,555			(99,578	)		151,601
Less: Comprehensive income attributable to
noncontrolling interests		-			-		(192	)		-			(192	)
Comprehensive income (loss) attributable to
Pilgrim's Pride Corporation	$	151,805		$	15,819	$	83,747		$	(99,578	)	$	151,793

CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Fifty-Two Weeks Ended December 25, 2011

				Subsidiary		Subsidiary			Eliminations/
	Parent			Guarantor		Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Net income (loss)	$	(464,094	)	$	15,420	$	(30,602	)	$	(16,414	)	$	(495,690	)
Other comprehensive income (loss):
Unrealized holding losses on available-
for-sale securities, net of tax		-			-		(1,160	)		-			(1,160	)
Loss associated with pension and
other postretirement benefits, net of tax		(21,273	)		-		-			-			(21,273	)
Total other comprehensive income (loss),
net of tax		(21,273	)		-		(1,160	)		-			(22,433	)
Comprehensive income (loss)		(485,367	)		15,420		(31,762	)		(16,414	)		(518,123	)
Less: Comprehensive income attributable to
noncontrolling interests		-			-		1,082			-			1,082
Comprehensive income (loss) attributable to
Pilgrim's Pride Corporation	$	(485,367	)	$	15,420	$	(32,844	)	$	(16,414	)	$	(519,205	)

Schedule of Condensed Consolidating Statements of Cash Flows

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Two Weeks Ended December 29, 2013

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Cash provided by (used in) operating activities	$	819,071		$	4,852		$	54,977		$	(367	)	$	878,533

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(99,562	)		(4,857	)		(11,804	)		-			(116,223	)
Purchases of investment securities		(96,902	)		-			-			-			(96,902	)
Proceeds from property sales and disposals		13,042			5			18,290			-			31,337
Cash used in investing activities		(183,422	)		(4,852	)		6,486			-			(181,788	)

Cash flows from financing activities:
Proceeds from long-term debt		505,600			-			-			-			505,600
Payments on long-term debt		(758,578	)		-			-			-			(758,578	)
Payment of capitalized loan costs		(5,006	)		-			-			-			(5,006	)
Tax benefit related to share-based
compensation		7,770			-			-			-			7,770
Other financing activities		-			-			(367	)		367			-
Cash provided by (used in) financing
activities		(250,214	)		-			(367	)		367			(250,214	)
Effect of exchange rate changes on cash and cash
equivalents		-			-			(6,505	)					(6,505	)
Increase (decrease) in cash and cash equivalents		385,435			-			54,591			-			440,026
Cash and cash equivalents, beginning of period		27,657			-			40,523			-			68,180
Cash and cash equivalents, end of period	$	413,092		$	-		$	95,114		$	-		$	508,206

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Three Weeks Ended December 30, 2012

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Cash provided by (used in) operating activities	$	174,046		$	2,178		$	23,653		$	(253	)	$	199,624

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(75,985	)		(2,208	)		(12,134	)		-			(90,327	)
Purchases of investment securities		(73	)		-			(89	)		-			(162	)
Proceeds from sale or maturity of investment
securities		57			-			631			-			688
Proceeds from property sales and disposals		26,911			-			2,489			-			29,400
Cash used in investing activities		(49,090	)		(2,208	)		(9,103	)		-			(60,401	)

Cash flows from financing activities:
Proceeds from note payable to JBS USA		(50,000	)		-			-			-			(50,000	)
Proceeds from long-term debt		851,400			-			-			-			851,400
Payments on long-term debt		(1,110,711	)		-			-			-			(1,110,711	)
Proceeds from sale of common stock		198,282			-			-			-			198,282
Other financing activities		-			-			(253	)		253			-
Cash provided by (used in) financing
activities		(111,029	)		-			(253	)		253			(111,029	)
Effect of exchange rate changes on cash and cash
equivalents		-			-			(1,623	)		-			(1,623	)
Increase (decrease) in cash and cash equivalents		13,927			(30	)		12,674			-			26,571
Cash and cash equivalents, beginning of period		13,733			30			27,846			-			41,609
Cash and cash equivalents, end of period	$	27,660		$	-		$	40,520		$	-		$	68,180

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
Fifty-Two Weeks Ended December 25, 2011

				Subsidiary			Subsidiary			Eliminations/
	Parent			Guarantor			Non-Guarantors			Adjustments			Consolidation
	(In thousands)
Cash provided by (used in) operating activities	$	(91,621	)	$	8,973		$	(19,385	)	$	(26,958	)	$	(128,991	)

Cash flows from investing activities:
Acquisitions of property, plant and equipment		(115,791	)		(9,108	)		(11,069	)		-			(135,968	)
Purchases of investment securities		-			-			(4,596	)		-			(4,596	)
Proceeds from sale or maturity of investment
securities		-			-			15,852			-			15,852
Proceeds from business dispositions to Swift
Pork Company		-			-			13,000			-			13,000
Proceeds from business dispositions to JBS
Trading International, Inc.		-			-			24,479			-			24,479
Proceeds from property sales and disposals		26,503			165			2,376			-			29,044
Cash provided by (used in) investing
activities		(89,288	)		(8,943	)		40,042			-			(58,189	)

Cash flows from financing activities:
Proceeds from note payable to JBS USA		50,000			-			-			-			50,000
Proceeds from long-term debt		965,689			-			-			-			965,689
Payments on long-term debt		(881,833	)		-			-			-			(881,833	)
Purchase of remaining interest in subsidiary		(2,504	)		-			-			-			(2,504	)
Payment of capitalized loan costs		(4,395	)		-			-			-			(4,395	)
Cash dividends paid		-			-			(25,000	)		25,000			-
Other financing activities		-			-			(2,065	)		1,958			(107	)
Cash provided by (used in) financing
activities		126,957			-			(27,065	)		26,958			126,850
Effect of exchange rate changes on cash and cash
equivalents		-			-			(4,138	)		-			(4,138	)
Increase (decrease) in cash and cash equivalents		(53,952	)		30			(10,546	)		-			(64,468	)
Cash and cash equivalents, beginning of period		67,685			-			38,392			-			106,077
Cash and cash equivalents, end of period	$	13,733		$	30		$	27,846		$	-		$	41,609

QUARTERLY RESULTS (Tables)

12 Months Ended

Dec. 29, 2013

QUARTERLY RESULTS [Abstract]

Schedule of Quarterly Results

2013	First		Second		Third		Fourth^(a)		Year
	(In thousands, except per share data)
Net sales	$	2,036,929	$	2,184,118	$	2,142,816	$	2,047,285	$	8,411,148
Gross profit		118,434		282,507		236,573		207,925		845,439
Net income attributable to PPC
common stockholders		54,582		190,704		160,917		143,352		549,555
Net income per share amounts -
basic and diluted		0.21		0.74		0.62		0.55		2.12
Number of days in quarter		91		91		91		91		364

(a)

In the fourth quarter of 2013, the Company recognized expenses related to the shutdown of our Dallas plant of $.5 million and asset impairment charges of $.5 million.

2012	First		Second		Third		Fourth^(a)		Year
	(In thousands, except per share data)
Net sales	$	1,888,773	$	1,974,469	$	2,068,478	$	2,189,662	$	8,121,382
Gross profit (loss)		110,065		144,089		106,135		75,543		435,832
Net loss attributable to PPC
common stockholders		39,173		69,357		42,931		22,773		174,234
Net loss per share amounts -
basic and diluted		0.18		0.27		0.17		0.09		0.70
Number of days in quarter		91		91		91		98		371

(a)

In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.

2011	First		Second		Third		Fourth^(a)		Year
	(In thousands, except per share data)
Net sales	1,892,476		1,922,690		1,891,224		1,829,308		7,535,698
Gross profit	(53,110	)	(46,228	)	(62,387	)	20,188		(141,537	)
Net income (loss) attributable to PPC
common stockholders	(120,760	)	(128,141	)	(162,516	)	(85,355	)	(496,772	)
Net income (loss) per share amounts -
basic and diluted	(0.54	)	(0.57	)	(0.72	)	(0.38	)	(2.21	)
Number of days in quarter	91		91		91		91		364

(a)

BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 30, 2009	Dec. 29, 2013 USD ($)	Dec. 30, 2012 USD ($)	Dec. 25, 2011 USD ($)	Dec. 29, 2009 USD ($)
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Number of Countries in Which Entity Exports Products		100
Number of States in which Entity Operates		12
Percentage of stock prior to emergence	36.00%
Percentage of stock purchased	64.00%
Amount of stock purchase					$ 800,000
Ownership percentage					75.50%
Advertising expense		$ 4,900	$ 6,500	$ 9,600
Research and development expense		$ 3,900	$ 3,800	$ 5,000
Trade Names [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, estimated useful life		3 years	3 years
Trade Names [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, estimated useful life		15 years	15 years
Noncompete Agreements [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, estimated useful life		3 years	3 years
Noncompete Agreements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, estimated useful life		3 years
Noncompete Agreements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, estimated useful life		15 years
Customer Relationships [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, estimated useful life		13 years	13 years
Building [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life		5 years
Building [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life		33 years
Machinery and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life		5 years
Machinery and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life		33 years
Vehicles [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life		3 years
Vehicles [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life		10 years

FAIR VALUE MEASUREMENTS (Schedule of Assets and Liabilities Measured on a Recurring Basis) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	$ 2,889	$ 1,821
Investment in available-for-sale securities	96,902
Derivative liabilities, gross	(1,728)	(1,530)
Change in Value of Level 3 Liabilities:
Borrowings	505,600	851,400	$ 965,689
Payments	(758,578)	(1,110,711)	(881,833)
Level 3 [Member] \| Term Notes and Revolver [Member]
Change in Value of Level 3 Liabilities:
Balance, beginning of period	686,435	945,927
Borrowings	509,500	1,332,300
Payments	(762,091)	(1,591,498)
Change in fair value inputs	(9,194)	(294)
Balance, end of period	424,650	686,435	945,927
Level 3 [Member] \| Capitalized Lease Obligations [Member]
Change in Value of Level 3 Liabilities:
Balance, beginning of period	880	1,005
Borrowings
Payments	(124)	(114)
Change in fair value inputs	(52)	(11)
Balance, end of period	704	880	$ 1,005
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in available-for-sale securities	96,902
Deferred compensation plan assets	7,208	7,591
Long-term debt and other borrowing arrangements:
Senior unsecured notes	552,592	521,415
Term notes and revolver	424,650	686,435
Capitalized lease obligations	704	880
Fair Value, Measurements, Recurring [Member] \| Commodity Futures Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,494	1,821
Derivative liabilities, gross	(1,728)	(1,530)
Fair Value, Measurements, Recurring [Member] \| Commodity Options Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,395
Fair Value, Measurements, Recurring [Member] \| Foreign Currency Futures Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,214
Fair Value, Measurements, Recurring [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in available-for-sale securities	96,902
Deferred compensation plan assets	7,208	7,591
Long-term debt and other borrowing arrangements:
Senior unsecured notes	552,592	521,415
Term notes and revolver
Capitalized lease obligations
Fair Value, Measurements, Recurring [Member] \| Level 1 [Member] \| Commodity Futures Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,494	1,821
Derivative liabilities, gross	(1,728)	(1,530)
Fair Value, Measurements, Recurring [Member] \| Level 1 [Member] \| Commodity Options Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets
Fair Value, Measurements, Recurring [Member] \| Level 1 [Member] \| Foreign Currency Futures Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,214
Fair Value, Measurements, Recurring [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in available-for-sale securities
Deferred compensation plan assets
Long-term debt and other borrowing arrangements:
Senior unsecured notes
Term notes and revolver
Capitalized lease obligations
Fair Value, Measurements, Recurring [Member] \| Level 2 [Member] \| Commodity Futures Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets
Derivative liabilities, gross
Fair Value, Measurements, Recurring [Member] \| Level 2 [Member] \| Commodity Options Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets	1,395
Fair Value, Measurements, Recurring [Member] \| Level 2 [Member] \| Foreign Currency Futures Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets
Fair Value, Measurements, Recurring [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in available-for-sale securities
Deferred compensation plan assets
Long-term debt and other borrowing arrangements:
Senior unsecured notes
Term notes and revolver	424,650	686,435
Capitalized lease obligations	704	880
Fair Value, Measurements, Recurring [Member] \| Level 3 [Member] \| Commodity Futures Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets
Derivative liabilities, gross
Fair Value, Measurements, Recurring [Member] \| Level 3 [Member] \| Commodity Options Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets
Fair Value, Measurements, Recurring [Member] \| Level 3 [Member] \| Foreign Currency Futures Instruments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets

FAIR VALUE MEASUREMENTS (Schedule of Carrying Amounts and Estimated Fair Values of Financial Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	$ 2,889	$ 1,821
Derivative liabilities, gross	(1,728)	(1,530)
Investment in available-for-sale securities	96,902
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deferred compensation plan assets	7,208	7,591
Investment in available-for-sale securities	96,902
Long-term debt and other borrowing arrangements	(912,233)	(1,164,756)
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deferred compensation plan assets	7,208	7,591
Investment in available-for-sale securities	96,902
Long-term debt and other borrowing arrangements	(977,946)	(1,208,730)
Commodity Futures Instruments [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	1,494	1,821
Derivative liabilities, gross	(1,728)	(1,530)
Commodity Futures Instruments [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	1,494	1,821
Derivative liabilities, gross	(1,728)	(1,530)
Commodity Options Instruments [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	1,395
Commodity Options Instruments [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	1,395
Foreign Currency Futures Instruments [Member] \| Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	1,214
Foreign Currency Futures Instruments [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	$ 1,214

FAIR VALUE MEASUREMENTS (Narrative) (Details) - Fair Value, Measurements, Nonrecurring [Member] - Fair Value, Inputs, Level 2 [Member] $ in Thousands	12 Months Ended
	Dec. 29, 2013 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held for sale, carrying amount	$ 27,500
Assets held for sale, fair value	23,900
Gain (loss) on sale of assets	$ (3,600)

TRADE ACCOUNTS AND OTHER RECEIVABLES (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012
TRADE ACCOUNTS AND OTHER RECEIVABLES [Abstract]
Trade accounts receivable	$ 369,715	$ 381,747
Receivables from officers and employees	14	48
Other receivables	11,005	6,892
Receivables, gross	380,734	388,687
Allowance for doubtful accounts	(4,056)	(3,757)
Receivables, net	376,678	384,930
Account receivable from JBS USA, LLC	$ 2,388	$ 1,514

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012
Inventory [Line Items]
Total inventories	$ 808,832	$ 950,296
Chicken Inventories Live Chicken and Hens [Member]
Inventory [Line Items]
Total inventories	368,582	405,335
Chicken Inventories Feed Eggs and Other [Member]
Inventory [Line Items]
Total inventories	216,045	307,500
Chicken Inventories Finished Chicken Products [Member]
Inventory [Line Items]
Total inventories	223,932	237,159
Chicken Inventories [Member]
Inventory [Line Items]
Total inventories	808,559	949,994
Commercial Feed Table Eggs and Other [Member]
Inventory [Line Items]
Total inventories	$ 273	$ 302

INVESTMENTS IN SECURITIES (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012
Fixed income securities, Fair Value	$ 96,902
Available For Sale Securities Current Investments [Member]
Fixed income securities, Amortized Cost	96,902
Fixed income securities, Fair Value	$ 96,902

DERIVATIVE FINANCIAL INSTRUMENTS (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 25, 2011	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
DERIVATIVE FINANCIAL INSTRUMENTS [Abstract]
Net gains (losses) on derivative financial instruments	$ 3,100	$ 25,100	$ 8,300	$ 63,800

DERIVATIVE FINANCIAL INSTRUMENTS (Schedule of Outstanding Derivative Instruments and Cash Collateral) (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 29, 2013

Dec. 30, 2012

Fair values:

Commodity derivative assets, gross

$ 2,889

$ 1,821

Derivative liabilities, gross

(1,728)

(1,530)

Cash collateral posted with (owed to) brokers

4,142

(166)

Foreign currency derivative assets, gross

$ 1,214

Corn [Member]

Derivatives Coverage:

Derivatives Coverage

^[1]

1.10%

0.00%

Period through which stated percent of needs are covered:

Derivative, Maturity Date

Sep. 30, 2015

Dec. 31, 2013

Soybean Meal [Member]

Derivatives Coverage:

Derivatives Coverage

^[1]

(3.60%)

0.00%

Period through which stated percent of needs are covered:

Derivative, Maturity Date

Jul. 31, 2014

Dec. 31, 2013

[1]	Derivatives coverage is the percent of anticipated corn and soybean meal needs covered by outstanding derivative instruments through a specified date.

IDENTIFIED INTANGIBLE ASSETS (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, Original Cost	$ 91,443	$ 91,443
Total intangible assets, Accumulated Amortization	53,177	53,177
Total intangible assets, Carrying Amount	38,266	38,266
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, Original Cost	40,143	40,143
Total intangible assets, Accumulated Amortization	31,083	29,263
Total intangible assets, Carrying Amount	$ 9,062	$ 10,880
Trade Names [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, Useful Life (Years)	3 years	3 years
Trade Names [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, Useful Life (Years)	15 years	15 years
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, Useful Life (Years)	13 years	13 years
Total intangible assets, Original Cost	$ 51,000	$ 51,000
Total intangible assets, Accumulated Amortization	27,537	23,614
Total intangible assets, Carrying Amount	$ 23,463	$ 27,386
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, Useful Life (Years)	3 years	3 years
Total intangible assets, Original Cost	$ 300	$ 300
Total intangible assets, Accumulated Amortization	300	300
Total intangible assets, Carrying Amount
Noncompete Agreements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, Useful Life (Years)	3 years
Noncompete Agreements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, Useful Life (Years)	15 years

IDENTIFIED INTANGIBLE ASSETS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
IDENTIFIED INTANGIBLE ASSETS [Abstract]
Amortization of Intangible Assets	$ 5,700	$ 5,800	$ 5,700
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	5,700
Finite-Lived Intangible Assets, Amortization Expense, Year Two	5,700
Finite-Lived Intangible Assets, Amortization Expense, Year Three	5,700
Finite-Lived Intangible Assets, Amortization Expense, Year Four	5,800
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 5,600

PROPERTY, PLANT AND EQUIPMENT (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
PROPERTY, PLANT AND EQUIPMENT [Abstract]
Depreciation	$ 135,500	$ 131,500	$ 192,600
Proceeds from property disposals	31,337	29,400	$ 29,044
Gain on property disposals	(2,400)	(5,300)
Assets held for sale	7,033	27,042
Idled asset accumulated depreciation	80,800
Idled asset property, plant and equipment gross	134,600
Idled assets property, plant and equipment, net	53,800
Loss on scrapped assets	(4,600)	$ (4,000)
Assets held for sale, impairment charges	$ 3,600

PROPERTY, PLANT AND EQUIPMENT (Schedule of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012
Property, Plant and Equipment [Line Items]
PP&E, gross	$ 2,769,603	$ 2,749,580
Accumulated depreciation	(1,617,792)	(1,559,659)
PP&E, net	1,151,811	1,189,921
Land [Member]
Property, Plant and Equipment [Line Items]
PP&E, gross	66,071	63,788
Building [Member]
Property, Plant and Equipment [Line Items]
PP&E, gross	1,077,859	1,081,059
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
PP&E, gross	1,502,968	1,498,280
Autos and trucks [Member]
Property, Plant and Equipment [Line Items]
PP&E, gross	55,779	58,526
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
PP&E, gross	$ 66,926	$ 47,927

CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012
Accounts payable:
Trade accounts	$ 313,266	$ 252,644
Book overdrafts	55,378	58,066
Other payables	1,716	1,655
Total accounts payable	370,360	312,365
Accounts payable to JBS USA, LLC	3,934	13,436
Accrued expenses:
Compensation and benefits	100,965	77,376
Interest and debt-related fees	7,558	10,740
Insurance and self-insured claims	99,244	108,806
Commodity derivative liabilities:
Other accrued expenses	73,859	85,088
Total accrued expenses and other current liabilities	283,355	283,540
Total accrued expenses	657,649	609,341
Commodity Futures Instruments [Member]
Commodity derivative liabilities:
Commodity derivative liabilities	$ 1,729	$ 1,530

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Narrative) (Details) $ in Thousands, $ in Thousands	1 Months Ended		12 Months Ended
	Aug. 07, 2013 USD ($)	Dec. 29, 2009 USD ($)	Dec. 29, 2013 USD ($)	Dec. 29, 2013 MXN ($)	Dec. 30, 2012 USD ($)	Dec. 25, 2011 USD ($)	Dec. 29, 2013 MXN ($)	Jun. 23, 2011 USD ($)
Debt Instrument [Line Items]
Long-term Debt			$ 912,233		$ 1,164,756
Interest expense			87,000		104,900	$ 111,500
Interest expense, new construction capitalized			$ 2,200		1,700	3,400
Mexico Credit Agreement [Member]
Debt Instrument [Line Items]
Reduced Minimum Allowable Consolidated Tangible Net Worth, Base Value				$ 250,000
Reduced Minimum Allowable Consolidated Tangible Net Worth, Percent of Cumulative Net Income			100.00%	100.00%
US and Puerto Rico Subsidiaries [Member]
Debt Instrument [Line Items]
Percentage Of Equity Interest Guaranteed For Debt			100.00%				100.00%
Foreign Subsidiaries [Member]
Debt Instrument [Line Items]
Percentage Of Equity Interest Guaranteed For Debt			65.00%				65.00%
Senior Notes [Member]
Debt Instrument [Line Items]
Long-term Debt			$ 497,757		497,301
Debt Instrument, Interest Rate, Stated Percentage			7.875%				7.875%
Senior Subordinated and Unsecured Notes [Member]
Debt Instrument [Line Items]
Long-term Debt			$ 3,600
Debt Instrument, Interest Rate, Stated Percentage			7.875%				7.875%
Senior Unsecured Notes One [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			8.375%				8.375%
Subordinated Loan [Member] \| JBS USA [Member]
Debt Instrument [Line Items]
Agreed Repayment Of Debt								$ 56,500
Revolving Credit Facility and Term B Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 1,850,000
Maturity date			Aug. 07, 2018	Aug. 07, 2018
Us Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 700,000
Line Of Credit Facility Feature To Increase Aggregate Revolving Loan Commitment			250,000
Payment of capitalized loan costs	$ 5,000	$ 50,000
Credit Facility Capital Expenditures			350,000
Delayed Draw Term Loan, Maximum Amount			400,000
Delayed Draw Term Loan, Increase in Maximum Amount			$ 500,000
Delayed Draw Term Loan, Percentage of Principal Outstanding			1.875%				1.875%
Line Of Credit Sublimit Swingline Loans [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 100,000
Us Credit Facility Revolving Loan [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			695,400
Line of Credit Facility, Current Borrowing Capacity			$ 665,800
Us Credit Facility Delayed Draw [Member]
Debt Instrument [Line Items]
Maturity date			Aug. 07, 2018	Aug. 07, 2018
Us Credit Facility Letters Of Credit [Member]
Debt Instrument [Line Items]
Long-term Debt			$ 29,600
Line of Credit Facility, Maximum Borrowing Capacity			200,000
Letter Of Credit [Member] \| JBS USA [Member]
Debt Instrument [Line Items]
Long-term Debt			100
Repayments of Lines of Credit			2,200		$ 2,200	$ 400
Credit Facility Availed			56,500
Loan Commitment Under Mexico Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 42,700
Reduced Minimum Allowable Consolidated Tangible Net Worth							$ 100,000
Reduced Minimum Allowable Consolidated Tangible Net Worth, Base Value				$ 150,000
Reduced Minimum Allowable Consolidated Tangible Net Worth, Percent of Cumulative Net Income			20.00%	20.00%
Maximum Allowable Senior Secured Leverage Ratio			1.25	1.25
Loan Commitment Under Mexico Credit Facility [Member] \| TIIE Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.25%	2.25%
Loan Commitment Under Mexico Credit Facility [Member] \| Equilibrium Interbank Interest Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			4.50%	4.50%
Us Credit Facility Term Notes Payable B1 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			2.4375%				2.4375%
Us Credit Facility Term Notes Payable B2 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			9.00%				9.00%
Us Credit Facility Revolving Note Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			4.25%		6.25%		4.25%
Term B Loan [Member]
Debt Instrument [Line Items]
Long-term Debt			$ 410,100
Line of Credit Facility, Maximum Borrowing Capacity			410,100
Repayments of Debt			204,900
Agreed Repayment Of Debt			$ 205,200
Maturity date			Dec. 28, 2014	Dec. 28, 2014

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Schedule of Long-term Debt and Other Borrowing Arrangments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012
Debt Instrument [Line Items]
Long-term debt	$ 912,233	$ 1,164,756
Less: Current maturities of long-term debt	(410,234)	(15,886)
Long-term debt, less current maturities	$ 501,999	1,148,870
Senior Notes [Member]
Debt Instrument [Line Items]
Maturity	2018
Long-term debt	$ 497,757	497,301
Exit Credit Facility Term Note Payable B1 [Member]
Debt Instrument [Line Items]
Maturity	2014
Long-term debt	$ 204,880	275,443
Exit Credit Facility Term Note Payable B2 [Member]
Debt Instrument [Line Items]
Maturity	2014
Long-term debt	$ 205,219	283,647
Exit Credit Facility Term Note Payable [Member]
Debt Instrument [Line Items]
Maturity	2018
Long-term debt		103,600
Mexico Credit Facility [Member]
Debt Instrument [Line Items]
Maturity	2014
Long-term debt
Other Long Term Debt [Member]
Debt Instrument [Line Items]
Maturity	Various
Long-term debt	$ 4,377	$ 4,765

LONG-TERM DEBT AND OTHER BORROWING ARRANGEMENTS (Schedule of Annual Maturities) (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012
For the fiscal years ending December:
2014	$ 410,234
2015	263
2016	86
2017	3,611
2018	500,102
Thereafter	180
Total maturities	914,476
Less: Amount representing original issue discount, net of accretion	(2,243)
Long-term debt	$ 912,233	$ 1,164,756

INCOME TAXES (Schedule of Income (Loss) from Continuing Operations Before Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
INCOME TAXES [Abstract]
U.S.	$ 469,395	$ 62,332	$ (481,048)
Foreign	104,545	90,730	(6,078)
Total	$ 573,940	$ 153,062	$ (487,126)

INCOME TAXES (Schedule of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Current:
Federal	$ (427)	$ (28,883)	$ 741
Foreign	26,206	9,279	13,132
State and other	3,512	(211)	1,914
Total current	29,291	(19,815)	15,787
Deferred:
Federal	22,923	(293)	(9,128)
Foreign	(3,648)	(835)	1,033
State and other	(24,339)	(37)	872
Total deferred	(5,064)	(1,165)	(7,223)
Income Tax Expense (Benefit)	$ 24,227	$ (20,980)	$ 8,564

INCOME TAXES (Schedule of Income Tax Reconciliation) (Details)	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
INCOME TAXES [Abstract]
Federal income tax rate	35.00%	35.00%	35.00%
State tax rate, net	2.30%	2.50%	2.60%
Permanent items	1.40%	1.50%	(0.80%)
Permanent items - reorganization costs	0.00%	0.00%	0.10%
Domestic production activity	(1.20%)	0.00%	(0.80%)
Difference in U.S. statutory tax rate and foreign country effective tax rate	(1.00%)	(3.30%)	0.00%
Tax credits	(3.00%)	(2.30%)	1.80%
Change in reserve for unrecognized tax benefits	0.00%	(10.40%)	(2.50%)
Change in valuation allowance	(31.00%)	(34.40%)	(35.30%)
Change in tax legislation	0.00%	0.00%	0.90%
Other	1.70%	(2.30%)	(2.80%)
Total	4.20%	(13.70%)	(1.80%)

INCOME TAXES (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012
Deferred tax liabilities:
PP&E and identified intangible assets	$ 125,197	$ 124,921
Inventories	74,287	107,420
Insurance claims and losses	33,625	28,701
All other current	9,453	24,857
All other noncurrent	9,031	9,957
Total deferred tax liabilities	251,593	295,856
Deferred tax assets:
Net operating losses	20,907	244,151
Foreign net operating losses	15,437	19,113
Credit carry forwards	79,555	60,129
Allowance for doubtful accounts	4,510	5,583
Accrued liabilities	47,384	41,808
All other current	12,282	581
All other noncurrent	10,292	3,627
Workers compensation	42,951	45,320
Pension and other postretirement benefits	20,364	56,847
Total deferred tax assets	253,682	477,159
Valuation allowance	(10,400)	(188,354)
Net deferred tax assets	243,282	288,805
Net deferred tax liabilities	$ 8,311	$ 7,051

INCOME TAXES (Schedule of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012
INCOME TAXES [Abstract]
Unrecognized tax benefits, beginning of year	$ 16,643	$ 64,808
Increase as a result of tax positions taken during the current year	978	926
Increase as a result of tax positions taken during prior years	232	119
Decrease as a result of tax positions taken during prior years		(27,619)
Decrease for lapse in statute of limitations	(736)	(13,670)
Decrease relating to settlements with taxing authorities		(7,921)
Unrecognized tax benefits, end of year	$ 17,117	$ 16,643

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Dec. 27, 2009
Effective tax rate, continuing operations	4.20%	(13.70%)	(1.80%)
Valuation Allowance, Deferred Tax Asset, Change in Amount	$ (178,000)
Valuation allowance	10,400	$ 188,354
Operating Loss Carryforwards					$ 547,700
Claim For Refund				$ 169,700
Refunds From Internal Revenue Service				122,600
Deconsolidation, Gain (Loss), Amount			$ 4,300	$ 29,500
Unrecognized tax benefits	17,117	$ 16,643	64,808
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	10,900
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	9,900
Deconsolidation Recognized Tax Benefit			$ 18,400
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 459,600
Operating Loss Carryforwards, expiration	Jan. 01, 2014
Tax Credit Carryforward, Amount	$ 2,700
Tax Credit Carryforward, expiration date	Jan. 01, 2014
Foreign Tax Authority [Member]
Valuation allowance	$ 8,500
Operating Loss Carryforwards	51,500
Operating Loss Carryforwards, expiration		Jan. 01, 2014
United States [Member]
Valuation allowance	1,900
Tax Credit Carryforward, Amount	$ 63,200
Tax Credit Carryforward, expiration date	Jan. 01, 2024

PENSION AND OTHER POSTRETIREMENT BENEFITS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
PENSION AND OTHER POSTRETIREMENT BENEFITS [Abstract]
Pension and Other Postretirement Benefit Expense	$ 7,500	$ 8,700	$ 7,900
Defined Benefit Plan, Accumulated Benefit Obligation	170,000	194,400
Defined Benefit Plan, Amount to be Amortized from Accumulated Other Comprehensive Income (Loss) Next Fiscal Year	$ 100
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	30.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Amount	$ 245
Defined Contribution Plan, Cost Recognized	3,900	$ 5,700	$ 5,500
Pension Plans, Defined Benefit [Member]
Expected contributions in 2014	9,100
Other Postretirement Benefit Plans, Defined Benefit [Member]
Expected contributions in 2014	$ 100
Minimum [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	2.14%
Maximum [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	6.00%

PENSION AND OTHER POSTRETIREMENT BENEFITS (Schedule of Defined Benefit Plan Obligations and Assets) (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 29, 2013

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Change in plan assets:

Fair value of plan assets, beginning of year

^[1]

$ 92,283

Fair value of plan assets, end of year

108,496

$ 92,283

^[1]

Pension Plans, Defined Benefit [Member]

Change in projected benefit obligation:

Projected benefit obligation, beginning of year

194,434

167,931

Service cost

$ 173

Interest cost

7,954

8,272

8,213

Actuarial losses (gains)

(24,315)

24,872

Benefits paid

(8,043)

(6,692)

Curtailments and settlements

Projected benefit obligation, end of year

170,030

194,434

167,931

Change in plan assets:

Fair value of plan assets, beginning of year

92,283

81,193

Actual return on plan assets

16,489

8,013

Contributions by employer

7,767

9,769

Benefits paid

(8,043)

(6,692)

Curtailments and settlements

Fair value of plan assets, end of year

108,496

92,283

81,193

Funded status:

Unfunded benefit obligation, end of year

(61,534)

(102,151)

Amounts recognized in the Consolidated Balance Sheets at end of year:

Current liability

(9,146)

(6,656)

Long-term liability

(52,388)

(95,495)

Recognized liability

(61,534)

(102,151)

Amounts recognized in accumulated other comprehensive loss at end of year:

Net actuarial loss (gain)

16,957

53,368

31,108

$ 9,708

Other Postretirement Benefit Plans, Defined Benefit [Member]

Change in projected benefit obligation:

Projected benefit obligation, beginning of year

1,933

1,961

Service cost

Interest cost

Actuarial losses (gains)

(92)

159

Benefits paid

Curtailments and settlements

(214)

(283)

Projected benefit obligation, end of year

1,705

1,933

1,961

Change in plan assets:

Fair value of plan assets, beginning of year

Actual return on plan assets

Contributions by employer

214

283

Benefits paid

Curtailments and settlements

(214)

(283)

Fair value of plan assets, end of year

Funded status:

Unfunded benefit obligation, end of year

(1,705)

(1,933)

Amounts recognized in the Consolidated Balance Sheets at end of year:

Current liability

(148)

(158)

Long-term liability

(1,557)

(1,775)

Recognized liability

(1,705)

(1,933)

Amounts recognized in accumulated other comprehensive loss at end of year:

Net actuarial loss (gain)

$ (126)

$ (49)

$ (217)

$ (47)

[1]	We have made certain reclassifications to the December 30, 2012 fair value hierarchy with no impact to total reported plan assets in order to conform to the December 29, 2013 presentation.

PENSION AND OTHER POSTRETIREMENT BENEFITS (Schedule of Net Periodic Benefit Cost (Income)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Pension Plans, Defined Benefit [Member]
Service cost		$ 51	$ 173
Interest cost	7,954	8,272	8,213
Estimated return on plan assets	(5,393)	(5,867)	(6,177)
Curtailment loss			16
Settlement loss (gain)
Amortization of prior service cost			3
Amortization of net loss (gain)	1,001	465	96
Net costs	3,562	2,921	2,324
Other Pension Plans, Defined Benefit [Member]
Service cost
Interest cost	78	96	112
Estimated return on plan assets
Curtailment loss
Settlement loss (gain)	(15)	(7)
Amortization of prior service cost
Amortization of net loss (gain)		(2)
Net costs	$ 63	$ 87	$ 112

PENSION AND OTHER POSTRETIREMENT BENEFITS (Schedule of Economic Assumptions) (Details)	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Pension Plans, Defined Benefit [Member]
Benefit obligation:
Discount rate	4.95%	4.22%	5.09%
Rate of compensation increase	0.00%	0.00%	3.00%
Net pension and other postretirement cost:
Discount rate	4.22%	5.09%	5.50%
Rate of compensation increase	0.00%	3.00%	3.00%
Expected return on plan assets	6.00%	7.50%	7.75%
Other Pension Plans, Defined Benefit [Member]
Benefit obligation:
Discount rate	4.95%	4.22%	5.09%
Rate of compensation increase	0.00%	0.00%	0.00%
Net pension and other postretirement cost:
Discount rate	4.22%	5.09%	5.50%
Rate of compensation increase	0.00%	0.00%	0.00%
Expected return on plan assets	0.00%	0.00%	0.00%

PENSION AND OTHER POSTRETIREMENT BENEFITS (Schedule of Plan Asset Allocations) (Details)

12 Months Ended

Dec. 29, 2013

Dec. 30, 2012

Total assets

100.00%

Cash and Cash Equivalents [Member]

Total assets

0.00%

^[1]

Equity Securities [Member] | Pooled Separate Accounts [Member]

Total assets

^[2]

8.00%

^[1]

Equity Securities [Member] | Common Collective Trust Funds [Member]

Total assets

^[2]

60.00%

63.00%

^[1]

Debt Securities [Member] | Pooled Separate Accounts [Member]

Total assets

^[2]

3.00%

^[1]

Debt Securities [Member] | Common Collective Trust Funds [Member]

Total assets

^[2]

29.00%

26.00%

^[1]

[1]

We have made certain reclassifications to the December 30, 2012 asset allocation with no impact to total reported plan assets in order to conform to the December 29, 2013 presentation.

[2]

Pooled separate accounts ("PSAs") and common collective trust funds ("CCTs") are two of the most common types of alternative vehicles in which benefit plans invest. These investments are pooled funds that look like mutual funds, but they are not registered with the Securities and Exchange Commission. Often times, they will be invested in mutual funds or other marketable securities, but the unit price generally will be different from the value of the underlying securities because the fund may also hold cash for liquidity purposes, and the fees imposed by the fund are deducted from the fund value rather than charged separately to investors. Some PSAs and CCTs have no restrictions as to their investment strategy and can invest in riskier investments, such as derivatives, hedge funds, private equity funds, or similar investments.

PENSION AND OTHER POSTRETIREMENT BENEFITS (Schedule of Fair Value Assumptions of Plan Assets) (Details) - USD ($)
$ in Thousands

Dec. 29, 2013

Dec. 30, 2012

^[1]

Fair value of plan assets

$ 108,496

$ 92,283

Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2]

275

Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3]

108,221

92,211

Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4]

Cash and Cash Equivalents [Member]

Fair value of plan assets

275

Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2]

275

Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3]

Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4]

Large U.S. equity funds [Member] | Pooled Separate Accounts [Member]

Fair value of plan assets

^[5]

4,828

4,181

Large U.S. equity funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2],[5]

Large U.S. equity funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3],[5]

4,828

4,181

Large U.S. equity funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4],[5]

Large U.S. equity funds [Member] | Common Collective Trust Funds [Member]

Fair value of plan assets

^[5]

28,784

32,434

Large U.S. equity funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2],[5]

Large U.S. equity funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3],[5]

28,784

32,434

Large U.S. equity funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4]

^[5]

Small/Mid U.S. equity funds [Member] | Pooled Separate Accounts [Member]

Fair value of plan assets

^[6]

1,192

1,060

Small/Mid U.S. equity funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2],[6]

Small/Mid U.S. equity funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3],[6]

1,192

1,060

Small/Mid U.S. equity funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4],[6]

Small/Mid U.S. equity funds [Member] | Common Collective Trust Funds [Member]

Fair value of plan assets

^[6]

16,937

12,659

Small/Mid U.S. equity funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2],[6]

Small/Mid U.S. equity funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3],[6]

16,937

12,659

Small/Mid U.S. equity funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4],[6]

International equity funds [Member] | Pooled Separate Accounts [Member]

Fair value of plan assets

^[7]

2,019

1,908

International equity funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2],[7]

International equity funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3],[7]

2,019

1,908

International equity funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4],[7]

International equity funds [Member] | Common Collective Trust Funds [Member]

Fair value of plan assets

^[7]

19,420

12,831

International equity funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2],[7]

International equity funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3],[7]

19,420

12,831

International equity funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4],[7]

Fixed income funds [Member] | Pooled Separate Accounts [Member]

Fair value of plan assets

^[8]

3,442

2,693

Fixed income funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2],[8]

Fixed income funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3],[8]

3,442

2,693

Fixed income funds [Member] | Pooled Separate Accounts [Member] | Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4],[8]

Fixed income funds [Member] | Common Collective Trust Funds [Member]

Fair value of plan assets

^[8]

31,599

12,445

Fixed income funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 1 [Member]

Fair value of plan assets

^[2],[8]

Fixed income funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 2 [Member]

Fair value of plan assets

^[3],[8]

31,599

24,445

Fixed income funds [Member] | Common Collective Trust Funds [Member] | Fair Value, Inputs, Level 3 [Member]

Fair value of plan assets

^[4],[8]

[1]	We have made certain reclassifications to the December 30, 2012 fair value hierarchy with no impact to total reported plan assets in order to conform to the December 29, 2013 presentation.
[2]	Unadjusted quoted prices in active markets for identical assets are used to determine fair value.
[3]	Quoted prices in active markets for similar assets and inputs that are observable for the asset are used to determine fair value.
[4]	Unobservable inputs, such as discounted cash flow models or valuations, are used to determine fair value.
[5]	This category is comprised of investment options that invest in stocks, or shares of ownership, in large, well-established U.S. companies. These investment options typically carry more risk than fixed income options but have the potential for higher returns over longer time periods.
[6]	This category is generally comprised of investment options that invest in stocks, or shares of ownership, in small to medium-sized U.S. companies. These investment options typically carry more risk than larger U.S. equity investment options but have the potential for higher returns.
[7]	This category is comprised of investment options that invest in stocks, or shares of ownership, in companies with their principal place of business or office outside of the U.S.
[8]	This category is comprised of investment options that invest in bonds, or debt of a company or government entity (including U.S. and non-U.S. entities). It may also include real estate investment options that directly own property. These investment options typically carry more risk than short-term fixed income investment options (including, for real estate investment options, liquidity risk), but less overall risk than equities.

PENSION AND OTHER POSTRETIREMENT BENEFITS (Schedule of Benefit Payments) (Details) $ in Thousands	Dec. 29, 2013 USD ($)
Pension Plans, Defined Benefit [Member]
2014	$ 12,803
2015	12,231
2016	11,847
2017	11,487
2018	10,940
2019-2023	50,866
Total	110,174
Other Postretirement Benefit Plans, Defined Benefit [Member]
2014	148
2015	151
2016	153
2017	154
2018	153
2019-2023	723
Total	$ 1,482

PENSION AND OTHER POSTRETIREMENT BENEFITS (Schedule of Unrecognized Benefit Amounts) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Pension Plans, Defined Benefit [Member]
Net actuarial loss (gain), beginning of year	$ 53,368	$ 31,108	$ 9,708
Amortization	(1,001)	(465)	(96)
Curtailment and settlement adjustments
Actuarial loss (gain)	(24,315)	24,872	12,072
Asset loss (gain)	(11,095)	(2,147)	9,424
Net actuarial loss (gain), end of year	16,957	53,368	31,108
Net prior service cost, beginning of year			19
Amortization			(19)
Net prior service cost, end of year
Other Postretirement Benefit Plans, Defined Benefit [Member]
Net actuarial loss (gain), beginning of year	(49)	(217)	(47)
Amortization		2
Curtailment and settlement adjustments	15	7
Actuarial loss (gain)	(92)	159	(170)
Asset loss (gain)
Net actuarial loss (gain), end of year	(126)	(49)	(217)
Net prior service cost, beginning of year
Amortization
Net prior service cost, end of year

STOCKHOLDERS' EQUITY (Narrative) (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2012 USD ($) $ / shares shares
STOCKHOLDERS' EQUITY [Abstract]
Rights Offering, Subscription Price Per Share \| $ / shares	$ 4.50
Rights Offering, Options to Purchase Number of Shares at Subscription Price for Each Share Owned, Shares \| shares	0.2072
Rights Offering Shares Offered, Shares \| shares	44,444,444
Adjustments to Additional Paid in Capital, Rights Issued, Issuance Costs	$ 1,700
Proceeds from Issuance of Common Stock Rights, Gross	200,000
Proceeds from Issuance of Common Stock Rights, Net	198,300
Line of Credit Facility, Annual Principal Payment	$ 50,000
Share price \| $ / shares	$ 6.40
Antidilutive securities \| shares	12,094
Rights offering, exercise price for over subscription \| $ / shares	$ 6.07

STOCKHOLDERS' EQUITY (Schedule of Weighted Average Shares) (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Weighted average basic shares outstanding (in shares)	258,826	250,101	224,996
Weighted average diluted shares outstanding (in shares)	259,241	250,216	224,996
Basic	$ 2.12	$ 0.70	$ (2.21)
Diluted	$ 2.12	$ 0.70	$ (2.21)
Scenario, Previously Reported [Member]
Weighted average basic shares outstanding (in shares)			214,282
Weighted average diluted shares outstanding (in shares)			214,282
Basic			$ (2.32)
Diluted			$ (2.32)
As Adjusted [Member]
Weighted average basic shares outstanding (in shares)			224,996
Weighted average diluted shares outstanding (in shares)			224,996
Basic			$ (2.21)
Diluted			$ (2.21)
Restatement Adjustment [Member]
Weighted average basic shares outstanding (in shares)			10,714
Weighted average diluted shares outstanding (in shares)			10,714
Basic			$ 0.11
Diluted			$ 0.11

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

STOCKHOLDERS' EQUITY (Schedule of Changes in Unrealized Actuarial Losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	$ (68,511)
Other comprehensive income (loss) before reclassifications	21,775
Amounts reclassified from accumulated other comprehensive loss to net income	1,001
Net current year other comprehensive income (loss)	36,550	$ (22,441)
Balance, end of period	(45,735)	(68,511)
Pension and Other Postretirement Plans Costs [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period	(68,511)	(46,070)
Other comprehensive income (loss) before reclassifications	21,713	(22,886)
Amounts reclassified from accumulated other comprehensive loss to net income	1,001	445
Net current year other comprehensive income (loss)	22,714	(22,441)
Balance, end of period	(45,797)	(68,511)
Available-for-sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning of period
Other comprehensive income (loss) before reclassifications	62
Amounts reclassified from accumulated other comprehensive loss to net income
Net current year other comprehensive income (loss)	62
Balance, end of period	$ 62

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

STOCKHOLDERS' EQUITY (Schedule of Reclassification from Accumulated Other Comprehensive Loss) (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 29, 2013

Dec. 30, 2012

Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]

Realized gain on sale of securities

^[1]

$ 18

Amortization of pension and other postretirement plan actuarial losses:

Total before tax

^[1]

(1,001)

(445)

Tax benefit (expense)

^[1]

Total reclassification for the period

^[1]

(1,001)

(445)

Amount Reclassified from Accumulated Other Comprehensive Loss [Member] | Union Plan [Member]

Amortization of pension and other postretirement plan actuarial losses:

Total before tax

^[1],[2]

(36)

(64)

^[3]

Amount Reclassified from Accumulated Other Comprehensive Loss [Member] | Legacy Gold Kist Plans [Member]

Amortization of pension and other postretirement plan actuarial losses:

Total before tax

^[1],[4]

$ (965)

$ (399)

^[3]

[1]	Amounts in parentheses represent debits to results of operations.
[2]	The Company sponsors the Union Plan, a qualified defined benefit pension plan covering certain locations or work groups with collective bargaining agreements.
[3]	These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See "Note 12. Pension and Other Postretirement Benefits" to the Consolidated Financial Statements.
[4]	The Company sponsors the GK Pension Plan, a qualified defined benefit pension plan covering certain eligible U.S. employees who were employed at locations that the Company purchased through its acquisition of Gold Kist in 2007, the SERP Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist executives, the Directors' Emeriti Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist directors and the Retiree Life Plan, a defined benefit postretirement life insurance plan covering certain retired Gold Kist employees (collectively, the "Legacy Gold Kist Plans").

INCENTIVE COMPENSATION (Narrative) (Details) $ in Thousands	12 Months Ended
INCENTIVE COMPENSATION (Narrative) (Details) $ in Thousands	Dec. 29, 2013 USD ($) shares
INCENTIVE COMPENSATION [Abstract]
Accrued in costs related to the STIP	$ 25,800
Reserved shares of common stock for future issuance under the LTIP \| shares	6,600,000
Total fair value of the shares vested	$ 710
Total unrecognized compensation cost related to all nonvested awards	$ 4,500
Weighted average period unrecognized compensation cost is expected to be recognized	1 year 11 days

INCENTIVE COMPENSATION (Schedule of Awards) (Details)	12 Months Ended
INCENTIVE COMPENSATION (Schedule of Awards) (Details)	Dec. 29, 2013 shares
RSA 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Quantity	100,000
Grant Date	Jan. 14, 2011
Vesting Date	Jan. 03, 2013
Estimated Forfeiture Rate	0.00%
RSA 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Quantity	100,000
Grant Date	Jan. 14, 2011
Vesting Date	Jan. 03, 2014
Estimated Forfeiture Rate	0.00%
RSA 3 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Quantity	72,675
Grant Date	Aug. 27, 2012
Vesting Date	Apr. 27, 2014
Estimated Forfeiture Rate	0.00%
RSU 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Quantity	608,561
Grant Date	Feb. 04, 2013
Vesting Date	Dec. 31, 2014
Estimated Forfeiture Rate	9.6559%
RSA 4 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Quantity	15,000
Grant Date	Feb. 25, 2013
Vesting Date	Feb. 24, 2015
Estimated Forfeiture Rate	0.00%
RSA 5 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Quantity	15,000
Grant Date	Feb. 25, 2013
Vesting Date	Feb. 24, 2016
Estimated Forfeiture Rate	0.00%
RSU 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Quantity	206,933
Grant Date	Feb. 26, 2013
Vesting Date	Dec. 31, 2014
Estimated Forfeiture Rate	0.00%

INCENTIVE COMPENSATION (Schedule of Compensation Cost and Income Tax Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation costs	$ 3,345	$ 684	$ 568
Income tax benefit	471	28
Cost of goods sold [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation costs	361
Selling, general and administrative expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation costs	$ 2,984	$ 684	$ 568

INCENTIVE COMPENSATION (Schedule of Restricted Share and Restricted Stock Unit Activity) (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Restricted Stock Awards (RSA) [Member]
Number
Outstanding at beginning of period	273	200
Granted	30	73	200
Vested	(100)
Outstanding at end of period	203	273	200
Weighted-Average Exercise Price
Outstanding at beginning of period	$ 6.54	$ 7.10	$ 0.00
Granted	8.72	5.00	7.10
Vested	7.10	0.00	0.00
Outstanding at end of period	$ 6.59	$ 6.54	$ 7.10
Restricted Stock Units (RSU) [Member]
Number
Outstanding at beginning of period
Granted	815
Vested
Forfeited	(86)
Outstanding at end of period	729
Weighted-Average Exercise Price
Outstanding at beginning of period	$ 0.00	$ 0.00	$ 0.00
Granted	8.82	0.00	0.00
Vested	0.00	0.00	0.00
Forfeited	8.89	0.00	0.00
Outstanding at end of period	$ 8.81	$ 0.00	$ 0.00

EXIT OR DISPOSAL ACTIVITIES (Schedule of Exit or Disposal Efforts) (Details)
$ in Thousands

12 Months Ended

Dec. 29, 2013

USD ($)

Dec. 30, 2012

USD ($)

Dec. 25, 2011

USD ($)

Restructuring Cost and Reserve [Line Items]

Positions eliminated

2,890

Costs incurred and expected to be incurred:

Employee-related costs

$ 34,803

Asset impairment costs

63,532

Inventory valuation costs

344

Other exit or disposal costs

26,543

Total exit or disposal costs

125,222

Costs incurred since earliest implementation date:

Employee-related costs

34,803

Asset impairment costs

63,532

Inventory valuation costs

344

Other exit or disposal costs

25,577

Total exit or disposal costs

124,256

$ 8,665

$ 29,197

Additional Data One [Member]

Costs incurred and expected to be incurred:

Employee-related costs

1,052

Asset impairment costs

3,643

2,770

22,896

Inventory valuation costs

151

Other exit or disposal costs

2,018

5,679

5,249

Total exit or disposal costs

$ 5,661

8,665

29,197

Facility Closures [Member]

Restructuring Cost and Reserve [Line Items]

Earliest implementation date

^[1]

Oct. 31, 2008

Latest expected completion date

^[1]

Sep. 14, 2014

Positions eliminated

^[1]

2,410

Costs incurred and expected to be incurred:

Employee-related costs

^[1]

$ 2,492

Asset impairment costs

^[1]

25,018

Inventory valuation costs

^[1]

344

Other exit or disposal costs

^[1]

15,207

Total exit or disposal costs

^[1]

43,061

Costs incurred since earliest implementation date:

Employee-related costs

^[1]

2,492

Asset impairment costs

^[1]

25,018

Inventory valuation costs

^[1]

344

Other exit or disposal costs

^[1]

14,241

Total exit or disposal costs

^[1]

42,095

Facility Closures [Member] | Additional Data One [Member]

Costs incurred and expected to be incurred:

Employee-related costs

^[1]

647

Asset impairment costs

^[1]

3,177

3,868

9,203

Inventory valuation costs

^[1]

151

Other exit or disposal costs

^[1]

2,018

3,685

5,249

Total exit or disposal costs

^[1]

$ 5,195

7,769

15,099

Administrative Integration [Member]

Restructuring Cost and Reserve [Line Items]

Earliest implementation date

^[2]

Jan. 31, 2010

Latest expected completion date

^[2]

Sep. 30, 2012

Positions eliminated

^[2]

480

Costs incurred and expected to be incurred:

Employee-related costs

^[2]

$ 32,311

Asset impairment costs

^[2]

38,514

Inventory valuation costs

^[2]

Other exit or disposal costs

^[2]

11,336

Total exit or disposal costs

^[2]

82,161

Costs incurred since earliest implementation date:

Employee-related costs

^[2]

32,311

Asset impairment costs

^[2]

38,514

Inventory valuation costs

^[2]

Other exit or disposal costs

^[2]

11,336

Total exit or disposal costs

^[2]

82,161

Administrative Integration [Member] | Additional Data One [Member]

Costs incurred and expected to be incurred:

Employee-related costs

^[2]

405

Asset impairment costs

^[2]

466

(1,098)

13,693

Inventory valuation costs

^[2]

Other exit or disposal costs

^[2]

1,994

Total exit or disposal costs

^[2]

$ 466

$ 896

$ 14,098

[1]

Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company's change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.

[2]

Company management implemented certain activities to integrate the administrative functions of the Company into those of JBS USA. These included the closures of administrative offices in Georgia and Texas.

EXIT OR DISPOSAL ACTIVITIES (Schedule of Accrued Exit or Disposal Cost Accounts Activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012
Restructuring Cost and Reserve [Line Items]
Balance	$ 808	$ 883
Accruals		216
Payment/Disposal	(808)	(291)
Balance		808
Accrued Severance [Member]
Restructuring Cost and Reserve [Line Items]
Balance		90
Accruals		65
Payment/Disposal		(155)
Balance
Accrued Inventory [Member]
Restructuring Cost and Reserve [Line Items]
Balance	808	793
Accruals		151
Payment/Disposal	(808)	(136)
Balance		$ 808

EXIT OR DISPOSAL ACTIVITIES (Schedule of Exit or Disposal Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
EXIT OR DISPOSAL ACTIVITIES [Abstract]
Cost of sales		$ 216
Operational restructuring charges			1,958
Selling, general and administrative expense			328
Administrative restructuring charges	5,661	8,449	26,911
Total exit or disposal costs	$ 124,256	$ 8,665	$ 29,197

EXIT OR DISPOSAL ACTIVITIES (Schedule of Components of Administrative Restructuring Charges) (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Restructuring Charges:
Asset impairments (See "Note 8. Property, Plant and Equipment")	$ 500	$ 1,400	$ 11,300	$ 4,004	$ 2,770	$ 22,895
Loss on egg sales and flock depletion expensed as incurred					509	2,390
Total	$ 500	$ 1,100	$ 14,600			1,958
Other restructuring costs					5,170	2,859
Operational Restructuring Charges [Member]
Restructuring Charges:
Relocation charges expensed as incurred
Asset impairments (See "Note 8. Property, Plant and Equipment")						1,958
Loss on egg sales and flock depletion expensed as incurred
Total						1,958
Administrative Restructuring Charges [Member]
Restructuring Charges:
Relocation charges expensed as incurred
Asset impairments (See "Note 8. Property, Plant and Equipment")				3,643	2,770	20,938
Loss on egg sales and flock depletion expensed as incurred					509	2,390
Total				5,661	8,449	26,911
Severance charges						724
Loss on scrapped inventory expensed as incurred
Other restructuring costs				$ 2,018	$ 5,170	$ 2,859

RELATED PARTY TRANSACTIONS (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended
	Jul. 23, 2012	Mar. 27, 2012	Dec. 02, 2011	Nov. 18, 2011	Dec. 29, 2009	Dec. 29, 2013	Dec. 30, 2012
Related Party Transaction [Line Items]
Number of shares sold by the Founder Director and certain entities related to the Founder Director to JBS USA.		18,924,438
Accounts payable to JBS USA, LLC						$ 3,934	$ 13,436
Accounts receivable from JBS USA, LLC						2,388	$ 1,514
Other Inventory, in Transit, Gross						$ 2,100
Related Party Transaction, Amounts of Transaction	$ 2,100		$ 13,000	$ 24,500
Founder Director [Member] \| Directors Compensation Per Annum As Per Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction					$ 1,500
Number Of Years To Be Compensated As Per Agreement With Director					5 years

RELATED PARTY TRANSACTIONS (Schedule of Related Party Transactions) (Details) - USD ($)
$ in Thousands

1 Months Ended

12 Months Ended

Jul. 23, 2012

Dec. 02, 2011

Nov. 18, 2011

Dec. 29, 2013

Dec. 30, 2012

Dec. 25, 2011

Expenditures paid

$ 2,100

$ 13,000

$ 24,500

JBS USA, LLC [Member]

Purchases from related parties

$ 80,809

$ 69,048

$ 173,081

JBS USA, LLC [Member] | Transaction One [Member]

Sales to related party

61,942

206,720

117,909

Expenditures paid

^[1]

55,730

61,353

26,331

JBS USA, LLC [Member] | Transaction Two [Member]

Sales to related party

^[2]

24,479

Expenditures paid

^[1]

1,733

4,134

1,312

JBS USA, LLC [Member] | Transaction Three [Member]

Sales to related party

^[3]

13,000

Founder Director [Member]

Sales to related party

Contract grower pay paid to Founder Director

297

1,132

Consulting fee paid to Founder Director

^[4]

374

1,497

Board fees paid to Founder Director

^[4]

$ 45

$ 154

[1]	On January 19, 2010, the Company entered into an agreement with JBS USA, LLC in order to allocate costs associated with JBS USA, LLC's procurement of SAP licenses and maintenance services for its combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA, LLC in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. On May 5, 2010, the Company also entered into an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA, LLC on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA, LLC will be reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015.
[2]	On October 7, 2011, the Company and certain of its wholly owned subsidiaries entered into an agreement with JBS USA, LLC and JBS Trading International, Inc. to sell certain real property, tractor trailers, inventory, equipment, accounts receivable and other assets related to our distribution and transportation businesses. See below for additional information regarding this sale.
[3]	On October 26, 2011, the Company entered into an agreement with Swift Pork Company, a wholly owned subsidiary of JBS USA, LLC, to sell certain real property, tractor trailers, inventory, livestock, equipment, accounts receivable and other assets related to our pork business.
[4]	In connection with the Company's plan of reorganization, the Company and the Founder Director entered into a consulting agreement, which became effective on December 28, 2009. The terms of the consulting agreement included, among other things, that the Founder Director (i) provide services to the Company that are comparable in the aggregate with the services provided by him to the Company prior to December 28, 2009, (ii) be appointed to the Board of Directors of the Company and during the term of the consulting agreement will be nominated for subsequent terms on the board, (iii) be compensated for services rendered to the Company at a rate of $1.5 million per year for a term of five years, (iv) be subject to customary non-solicitation and non-competition provisions and (v) be, along with his spouse, provided with medical benefits (or will be compensated for medical coverage) that are comparable in the aggregate to the medical benefits afforded to employees of the Company.

COMMITMENTS AND CONTINGENCIES (Schedule of Future Minimum Payments) (Details) $ in Thousands	Dec. 29, 2013 USD ($)
COMMITMENTS AND CONTINGENCIES [Abstract]
2014	$ 7,621
2015	6,599
2016	3,931
2017	2,154
2018	816
Thereafter	18
Total	$ 21,139

COMMITMENTS AND CONTINGENCIES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Operating Leases, Rent Expense	$ 9,600	$ 14,300	$ 26,200
Lease Purchase Option Maximum Value	2,600
Loss Contingency Accrued	4,500
Loss Contingency Paid	1,200	$ 1,100	$ 1,100	$ 1,100
Purchase Obligation Payable Current [Member]
Purchase Obligation	150,600
Purchase Obligation Payable In Year Two [Member]
Purchase Obligation	4,800
Purchase Obligation Payable In Year Three [Member]
Purchase Obligation	4,700
Purchase Obligation Payable In Year Four [Member]
Purchase Obligation	800
Holding Company Jbs Usa [Member]
Reimbursement For Draws Upon Letter Of Credit Issued	56,500
IRS [Member] \| Stipulations Account [Member]
Amended Proof of Claim	29,300
IRS [Member] \| Proceeding Accounts [Member]
Amended Proof of Claim	45,400
ERISA Litigation [Member]
Loss Contingency Damages Sought Minimum Value	35,000
Breached Grower Contracts [Member] \| Loss Contingencies Awarded Original Value [Member]
Loss Contingency, Damages Awarded, Value	25,800
Breached Grower Contracts [Member] \| Loss Contingencies Awarded Revised Value [Member]
Loss Contingency, Damages Awarded, Value	25,600
Due To Internal Revenue Service [Member]
Loss Contingency, Damages Sought, Value	$ 74,700

MARKET RISKS AND CONCENTRATIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012
Concentration Risk [Line Items]
Assets, Net	$ 359,000	$ 277,000
Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	13.00%
Sales Revenue, Goods, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	9.70%
Workforce Subject To Collective Bargaining Arrangements Expiring Within One Year [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	35.30%

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING (Schedule of Net Sales and Long-lived Assets) (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 29, 2013

Sep. 29, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 30, 2012

Sep. 23, 2012

Jun. 24, 2012

Mar. 25, 2012

Dec. 25, 2011

^[3]

Sep. 25, 2011

Jun. 26, 2011

Mar. 27, 2011

Dec. 29, 2013

Dec. 30, 2012

Dec. 25, 2011

Net sales to customers by customer location:

Total

$ 2,047,285

^[1]

$ 2,142,816

$ 2,184,118

$ 2,036,929

$ 2,189,662

^[2]

$ 2,068,478

$ 1,974,469

$ 1,888,773

$ 1,829,308

$ 1,891,224

$ 1,922,690

$ 1,892,476

$ 8,411,148

$ 8,121,382

$ 7,535,698

Long-lived assets:

Total

1,151,811

1,189,921

1,151,811

1,189,921

United States [Member]

Net sales to customers by customer location:

Total

6,816,246

6,600,206

6,108,797

Long-lived assets:

Total

^[4]

1,066,963

1,106,482

1,066,963

1,106,482

Mexico [Member]

Net sales to customers by customer location:

Total

1,108,308

988,712

827,186

Long-lived assets:

Total

^[4]

$ 84,848

$ 83,439

84,848

83,439

Asia [Member]

Net sales to customers by customer location:

Total

301,545

262,455

353,368

North America [Member]

Net sales to customers by customer location:

Total

51,275

111,305

88,900

Europe [Member]

Net sales to customers by customer location:

Total

73,349

79,101

82,261

Africa [Member]

Net sales to customers by customer location:

Total

38,809

62,642

56,741

South America [Member]

Net sales to customers by customer location:

Total

19,224

13,775

14,224

Pacific [Member]

Net sales to customers by customer location:

Total

$ 2,392

$ 3,186

$ 4,221

[1]	In the fourth quarter of 2013, the Company recognized expenses related to the shutdown of our Dallas plant of $.5 million and asset impairment charges of $.5 million.
[2]	In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.
[3]	In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.
[4]	For this disclosure, we exclude financial instruments, deferred tax assets and intangible assets in accordance with ASC 280-10-50-41, Segment Reporting. Long-lived assets, as used in ASC 280-10-50-41, implies hard assets that cannot be readily removed.

BUSINESS SEGMENT AND GEOGRAPHIC REPORTING (Schedule of Sales by Product Lines) (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 29, 2013

^[1]

Sep. 29, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 30, 2012

^[2]

Sep. 23, 2012

Jun. 24, 2012

Mar. 25, 2012

Dec. 25, 2011

^[3]

Sep. 25, 2011

Jun. 26, 2011

Mar. 27, 2011

Dec. 29, 2013

Dec. 30, 2012

Dec. 25, 2011

Total net sales

$ 2,047,285

$ 2,142,816

$ 2,184,118

$ 2,036,929

$ 2,189,662

$ 2,068,478

$ 1,974,469

$ 1,888,773

$ 1,829,308

$ 1,891,224

$ 1,922,690

$ 1,892,476

$ 8,411,148

$ 8,121,382

$ 7,535,698

U.S. Prepared Chicken [Member]

Total net sales

2,046,747

2,239,289

2,135,337

U.S. Fresh Chicken [Member]

Total net sales

4,123,087

3,583,854

3,160,429

U.S. Export and Other Chicken by Products [Member]

Total net sales

715,970

817,723

808,038

Total U.S. Chicken [Member]

Total net sales

6,885,804

6,640,866

6,103,804

Mexico Chicken [Member]

Total net sales

864,454

758,023

720,333

Total Chicken [Member]

Total net sales

7,750,258

7,398,889

6,824,137

U.S. Other Products [Member]

Total net sales

614,409

608,619

674,923

Mexico Other Products [Member]

Total net sales

46,481

113,874

36,638

Total Other Products [Member]

Total net sales

$ 660,890

$ 722,493

$ 711,561

[1]	In the fourth quarter of 2013, the Company recognized expenses related to the shutdown of our Dallas plant of $.5 million and asset impairment charges of $.5 million.
[2]	In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.
[3]	In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (CONDENSED CONSOLIDATING BALANCE SHEETS) (Details) - USD ($) $ in Thousands	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 508,206	$ 68,180	$ 41,609	$ 106,077
Restricted cash and cash equivalents
Investment in available-for-sale securities	96,902
Trade accounts and other receivables, less allowance for doubtful accounts	376,678	384,930
Account receivable from JBS USA, LLC	2,388	1,514
Inventories	808,832	950,296
Income taxes receivable	64,868	54,719
Current deferred tax assets	2,227
Prepaid expenses and other current assets	61,848	56,047
Assets held for sale	7,033	27,042
Total current assets	1,928,982	1,542,728
Investment in available-for-sale securities
Intercompany receivable
Investment in subsidiaries
Deferred tax assets	18,921	97,431
Other long-lived assets	40,163	45,523
Identified intangible assets, net	32,525	38,266
Property, plant and equipment, net	1,151,811	1,189,921
Total assets	3,172,402	2,913,869
Current maturities of long-term debt	410,234	15,886
Accounts payable	370,360	312,365
Accounts payable to JBS USA, LLC	3,934	13,436
Accrued expenses	283,355	283,540
Income taxes payable		468
Current deferred tax liabilities	15,515	104,482
Total current liabilities	1,083,398	730,177
Long-term debt, less current maturities	501,999	1,148,870
Note payable to JBS USA Holdings, Inc.
Intercompany payable
Deferred tax liabilities	13,944
Other long-term liabilities	80,459	125,825
Total liabilities	1,679,800	2,004,872
Total Pilgrim's Pride Corporation stockholders' equity	1,489,818	906,371
Noncontrolling interest	2,784	2,626
Total stockholders' equity	1,492,602	908,997	558,430	1,078,596
Total liabilities and stockholders' equity	3,172,402	2,913,869
Consolidation, Eliminations [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents
Restricted cash and cash equivalents
Investment in available-for-sale securities
Trade accounts and other receivables, less allowance for doubtful accounts
Account receivable from JBS USA, LLC
Inventories
Income taxes receivable	(587)	(587)
Current deferred tax assets	(7,190)	(4,300)
Prepaid expenses and other current assets
Assets held for sale
Total current assets	(7,777)	(4,887)
Investment in available-for-sale securities
Intercompany receivable	(49,935)	(73,566)
Investment in subsidiaries	(472,431)	(376,226)
Deferred tax assets	(5,998)	(4,091)
Other long-lived assets	(180,000)	(180,000)
Identified intangible assets, net
Property, plant and equipment, net	(4,764)	(3,889)
Total assets	(720,905)	(642,659)
Current maturities of long-term debt
Accounts payable
Accounts payable to JBS USA, LLC
Accrued expenses
Income taxes payable	(587)	(587)
Current deferred tax liabilities	(7,190)	(4,300)
Total current liabilities	(7,777)	(4,887)
Long-term debt, less current maturities	(25,000)	(25,000)
Note payable to JBS USA Holdings, Inc.
Intercompany payable	(49,935)	(73,566)
Deferred tax liabilities	(5,995)	(4,091)
Other long-term liabilities
Total liabilities	(88,707)	(107,544)
Total Pilgrim's Pride Corporation stockholders' equity	(632,198)	(535,115)
Noncontrolling interest
Total stockholders' equity	(632,198)	(535,115)
Total liabilities and stockholders' equity	(720,905)	(642,659)
Parent Company [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	413,092	27,657	13,733	67,685
Restricted cash and cash equivalents
Investment in available-for-sale securities	96,902
Trade accounts and other receivables, less allowance for doubtful accounts	327,367	326,031
Account receivable from JBS USA, LLC	2,388	1,514
Inventories	696,604	802,282
Income taxes receivable	52,662	55,306
Current deferred tax assets	3,213
Prepaid expenses and other current assets	34,881	29,603
Assets held for sale	6,798	9,808
Total current assets	1,633,907	1,252,201
Investment in available-for-sale securities
Intercompany receivable	(64,772)	19,860
Investment in subsidiaries	472,431	376,226
Deferred tax assets	5,995	101,100
Other long-lived assets	37,282	44,936
Identified intangible assets, net	23,463	27,386
Property, plant and equipment, net	1,009,711	1,043,696
Total assets	3,118,017	2,865,405
Current maturities of long-term debt	410,234	15,886
Accounts payable	308,154	255,517
Accounts payable to JBS USA, LLC	3,934	13,436
Accrued expenses	269,062	230,278
Income taxes payable
Current deferred tax liabilities	7,190	108,201
Total current liabilities	998,574	623,318
Long-term debt, less current maturities	526,999	1,173,870
Note payable to JBS USA Holdings, Inc.
Intercompany payable
Deferred tax liabilities	13,944
Other long-term liabilities	77,228	122,580
Total liabilities	1,616,745	1,919,768
Total Pilgrim's Pride Corporation stockholders' equity	1,501,272	945,637
Noncontrolling interest
Total stockholders' equity	1,501,272	945,637
Total liabilities and stockholders' equity	3,118,017	2,865,405
Guarantor Subsidiaries [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents			30
Restricted cash and cash equivalents
Investment in available-for-sale securities
Trade accounts and other receivables, less allowance for doubtful accounts	1,380	1,843
Account receivable from JBS USA, LLC
Inventories	20,215	22,813
Income taxes receivable
Current deferred tax assets	5,698	3,794
Prepaid expenses and other current assets	270
Assets held for sale
Total current assets	27,563	28,450
Investment in available-for-sale securities
Intercompany receivable	114,707	53,706
Investment in subsidiaries
Deferred tax assets
Other long-lived assets
Identified intangible assets, net
Property, plant and equipment, net	44,643	45,746
Total assets	186,913	127,902
Current maturities of long-term debt
Accounts payable	12,711	4,270
Accounts payable to JBS USA, LLC
Accrued expenses	33,821	24,265
Income taxes payable
Current deferred tax liabilities
Total current liabilities	46,532	28,535
Long-term debt, less current maturities
Note payable to JBS USA Holdings, Inc.
Intercompany payable
Deferred tax liabilities	5,698	3,794
Other long-term liabilities
Total liabilities	52,230	32,329
Total Pilgrim's Pride Corporation stockholders' equity	134,683	95,573
Noncontrolling interest
Total stockholders' equity	134,683	95,573
Total liabilities and stockholders' equity	186,913	127,902
Non-Guarantor Subsidiaries [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	95,114	40,523	$ 27,846	$ 38,392
Restricted cash and cash equivalents
Investment in available-for-sale securities
Trade accounts and other receivables, less allowance for doubtful accounts	47,931	57,056
Account receivable from JBS USA, LLC
Inventories	92,013	125,201
Income taxes receivable	12,793
Current deferred tax assets	506	506
Prepaid expenses and other current assets	26,697	26,444
Assets held for sale	235	17,234
Total current assets	275,289	266,964
Investment in available-for-sale securities
Intercompany receivable
Investment in subsidiaries
Deferred tax assets	18,924	422
Other long-lived assets	182,881	180,587
Identified intangible assets, net	9,062	10,880
Property, plant and equipment, net	102,221	104,368
Total assets	588,377	563,221
Current maturities of long-term debt
Accounts payable	49,495	52,578
Accounts payable to JBS USA, LLC
Accrued expenses	(19,528)	28,997
Income taxes payable	587	1,055
Current deferred tax liabilities	15,515	581
Total current liabilities	46,069	83,211
Long-term debt, less current maturities
Note payable to JBS USA Holdings, Inc.
Intercompany payable	49,935	73,566
Deferred tax liabilities	297	297
Other long-term liabilities	3,231	3,245
Total liabilities	99,532	160,319
Total Pilgrim's Pride Corporation stockholders' equity	486,061	400,276
Noncontrolling interest	2,784	2,626
Total stockholders' equity	488,845	402,902
Total liabilities and stockholders' equity	$ 588,377	$ 563,221

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS) (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 29, 2013

^[1]

Sep. 29, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 30, 2012

^[2]

Sep. 23, 2012

Jun. 24, 2012

Mar. 25, 2012

Dec. 25, 2011

^[3]

Sep. 25, 2011

Jun. 26, 2011

Mar. 27, 2011

Dec. 29, 2013

Dec. 30, 2012

Dec. 25, 2011

Condensed Income Statements, Captions [Line Items]

Net sales

$ 2,047,285

$ 2,142,816

$ 2,184,118

$ 2,036,929

$ 2,189,662

$ 2,068,478

$ 1,974,469

$ 1,888,773

$ 1,829,308

$ 1,891,224

$ 1,922,690

$ 1,892,476

$ 8,411,148

$ 8,121,382

$ 7,535,698

Cost of sales

7,565,709

7,685,550

7,675,277

Operational restructuring charges

1,958

Gross profit (loss)

207,925

236,573

282,507

118,434

75,543

106,135

144,089

110,065

20,188

(62,387)

(46,228)

(53,110)

845,439

435,832

(141,537)

Selling, general and administrative expense

180,915

177,041

205,143

Administrative restructuring charges

5,661

8,449

26,911

Operating income (loss)

658,863

250,342

(373,591)

Interest expense, net

87,006

104,926

111,532

Interest income

(2,125)

(1,397)

(1,465)

Foreign currency transaction losses (gains)

4,415

(4,810)

12,601

Miscellaneous, net

(4,373)

(1,439)

(9,133)

Total

573,940

153,062

(487,126)

Income tax expense (benefit)

24,227

(20,980)

8,564

Income (loss) before equity in earnings of consolidated subsidiaries

549,713

174,042

(495,690)

Equity in earnings of consolidated subsidiaries

Net income (loss)

549,713

174,042

(495,690)

Less: Net income attributable to noncontrolling interest

158

(192)

1,082

Net income (loss) attributable to Pilgrim's Pride Corporation

$ 143,352

$ 160,917

$ 190,704

$ 54,582

$ 22,773

$ 42,931

$ 69,357

$ 39,173

$ (85,355)

$ (162,516)

$ (128,141)

$ (120,760)

549,555

174,234

(496,772)

Consolidation, Eliminations [Member]

Condensed Income Statements, Captions [Line Items]

Net sales

(491,077)

(244,329)

(283,681)

Cost of sales

(490,197)

(244,329)

(283,681)

Operational restructuring charges

Gross profit (loss)

(880)

Selling, general and administrative expense

Administrative restructuring charges

Operating income (loss)

(880)

Interest expense, net

Interest income

Foreign currency transaction losses (gains)

Miscellaneous, net

367

684

25,748

Total

(1,247)

(684)

(25,748)

Income tax expense (benefit)

Income (loss) before equity in earnings of consolidated subsidiaries

(1,247)

(684)

(25,748)

Equity in earnings of consolidated subsidiaries

(122,213)

(98,894)

9,334

Net income (loss)

(123,460)

(99,578)

(16,414)

Less: Net income attributable to noncontrolling interest

Net income (loss) attributable to Pilgrim's Pride Corporation

(123,460)

(99,578)

(16,414)

Parent Company [Member]

Condensed Income Statements, Captions [Line Items]

Net sales

7,333,150

6,836,012

6,135,319

Cost of sales

6,678,655

6,530,925

6,237,535

Operational restructuring charges

1,958

Gross profit (loss)

654,495

305,087

(104,174)

Selling, general and administrative expense

152,816

156,535

174,694

Administrative restructuring charges

5,129

9,743

19,824

Operating income (loss)

496,550

138,809

(298,692)

Interest expense, net

86,368

104,652

110,940

Interest income

(64)

(295)

(363)

Foreign currency transaction losses (gains)

(2)

(31)

Miscellaneous, net

(11,633)

(2,131)

59,661

Total

421,881

36,488

(468,899)

Income tax expense (benefit)

(5,461)

(38,852)

(14,139)

Income (loss) before equity in earnings of consolidated subsidiaries

427,342

75,340

(454,760)

Equity in earnings of consolidated subsidiaries

122,213

98,894

(9,334)

Net income (loss)

549,555

174,234

(464,094)

Less: Net income attributable to noncontrolling interest

Net income (loss) attributable to Pilgrim's Pride Corporation

549,555

174,234

(464,094)

Guarantor Subsidiaries [Member]

Condensed Income Statements, Captions [Line Items]

Net sales

521,973

537,198

458,932

Cost of sales

468,809

511,800

430,343

Operational restructuring charges

Gross profit (loss)

53,164

25,398

28,589

Selling, general and administrative expense

4,215

Administrative restructuring charges

Operating income (loss)

48,949

25,398

28,589

Interest expense, net

Interest income

Foreign currency transaction losses (gains)

Miscellaneous, net

5,351

(14)

3,818

Total

43,598

25,412

24,771

Income tax expense (benefit)

5,764

9,593

9,351

Income (loss) before equity in earnings of consolidated subsidiaries

37,834

15,819

15,420

Equity in earnings of consolidated subsidiaries

Net income (loss)

37,834

15,819

15,420

Less: Net income attributable to noncontrolling interest

Net income (loss) attributable to Pilgrim's Pride Corporation

37,834

15,819

15,420

Non-Guarantor Subsidiaries [Member]

Condensed Income Statements, Captions [Line Items]

Net sales

1,047,102

992,501

1,225,128

Cost of sales

908,442

887,154

1,291,080

Operational restructuring charges

Gross profit (loss)

138,660

105,347

(65,952)

Selling, general and administrative expense

23,884

20,506

30,449

Administrative restructuring charges

532

(1,294)

7,087

Operating income (loss)

114,244

86,135

(103,488)

Interest expense, net

638

274

592

Interest income

(2,061)

(1,102)

Foreign currency transaction losses (gains)

4,417

(4,905)

12,632

Miscellaneous, net

1,542

(98,360)

Total

109,708

91,846

(17,250)

Income tax expense (benefit)

23,924

8,279

13,352

Income (loss) before equity in earnings of consolidated subsidiaries

85,784

83,567

(30,602)

Equity in earnings of consolidated subsidiaries

Net income (loss)

85,784

83,567

(30,602)

Less: Net income attributable to noncontrolling interest

158

(192)

1,082

Net income (loss) attributable to Pilgrim's Pride Corporation

$ 85,626

$ 83,759

$ (31,684)

[1]	In the fourth quarter of 2013, the Company recognized expenses related to the shutdown of our Dallas plant of $.5 million and asset impairment charges of $.5 million.
[2]	In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.
[3]	In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (CONDENSED CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	$ 549,713	$ 174,042	$ (495,690)
Other comprehensive income (loss):
Net unrealized holding gains (losses) on available-for-sale securities, net of tax	62	(12)	(1,160)
Gains (losses) associated with pension and other postretirement benefits, net of tax of $13,774, $0 and $0, respectively	22,714	(22,429)	(21,273)
Total other comprehensive income (loss)	22,776	(22,441)	(22,433)
Comprehensive income (loss)	572,489	151,601	(518,123)
Less: Comprehensive income attributable to noncontrolling interests	158	(192)	1,082
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	572,331	151,793	(519,205)
Consolidation, Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	(123,460)	(99,578)	(16,414)
Other comprehensive income (loss):
Net unrealized holding gains (losses) on available-for-sale securities, net of tax
Gains (losses) associated with pension and other postretirement benefits, net of tax of $13,774, $0 and $0, respectively
Total other comprehensive income (loss)
Comprehensive income (loss)	(123,460)	(99,578)	(16,414)
Less: Comprehensive income attributable to noncontrolling interests
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	(123,460)	(99,578)	(16,414)
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	549,555	174,234	(464,094)
Other comprehensive income (loss):
Net unrealized holding gains (losses) on available-for-sale securities, net of tax	62
Gains (losses) associated with pension and other postretirement benefits, net of tax of $13,774, $0 and $0, respectively	22,714	(22,429)	(21,273)
Total other comprehensive income (loss)	22,776	(22,429)	(21,273)
Comprehensive income (loss)	572,331	151,805	(485,367)
Less: Comprehensive income attributable to noncontrolling interests
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	572,331	151,805	(485,367)
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	37,834	15,819	15,420
Other comprehensive income (loss):
Net unrealized holding gains (losses) on available-for-sale securities, net of tax
Gains (losses) associated with pension and other postretirement benefits, net of tax of $13,774, $0 and $0, respectively
Total other comprehensive income (loss)
Comprehensive income (loss)	37,834	15,819	15,420
Less: Comprehensive income attributable to noncontrolling interests
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	37,834	15,819	15,420
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	85,784	83,567	(30,602)
Other comprehensive income (loss):
Net unrealized holding gains (losses) on available-for-sale securities, net of tax		(12)	(1,160)
Gains (losses) associated with pension and other postretirement benefits, net of tax of $13,774, $0 and $0, respectively
Total other comprehensive income (loss)		(12)	(1,160)
Comprehensive income (loss)	85,784	83,555	(31,762)
Less: Comprehensive income attributable to noncontrolling interests	158	(192)	1,082
Comprehensive income (loss) attributable to Pilgrim's Pride Corporation	$ 85,626	$ 83,747	$ (32,844)

SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION (CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2013	Dec. 30, 2012	Dec. 25, 2011
Condensed Cash Flow Statements, Captions [Line Items]
Cash flows provided (used in) by operating activities	$ 878,533	$ 199,624	$ (128,991)
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(116,223)	(90,327)	(135,968)
Purchases of investment securities	(96,902)	(162)	(4,596)
Proceeds from sale or maturity of investment securities		688	15,852
Proceeds from business dispositions to Swift Pork Company			13,000
Proceeds from business dispositions to JBS Trading International, Inc.			24,479
Proceeds from property disposals	31,337	29,400	29,044
Cash used in investing activities	(181,788)	(60,401)	(58,189)
Cash flows from financing activities:
Payments on notes payable to JBS USA		(50,000)
Proceeds from notes payable to JBS USA			50,000
Proceeds from long-term debt	505,600	851,400	965,689
Payments on long-term debt	(758,578)	(1,110,711)	(881,833)
Purchase of remaining interest in subsidiary			(2,504)
Proceeds from sale of common stock		198,282
Payment of capitalized loan costs	(5,006)		(4,395)
Tax benefit related to share-based compensation	7,770
Other financing activities			(107)
Cash provided by (used in) financing activities	(250,214)	(111,029)	126,850
Effect of exchange rate changes on cash and cash equivalents	(6,505)	(1,623)	(4,138)
Increase (decrease) in cash and cash equivalents	440,026	26,571	(64,468)
Cash and cash equivalents, beginning of period	68,180	41,609	106,077
Cash and cash equivalents, end of period	508,206	68,180	41,609
Consolidation, Eliminations [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash flows provided (used in) by operating activities	(367)	(253)	(26,958)
Cash flows from investing activities:
Acquisitions of property, plant and equipment
Purchases of investment securities
Proceeds from sale or maturity of investment securities
Proceeds from business dispositions to Swift Pork Company
Proceeds from business dispositions to JBS Trading International, Inc.
Proceeds from property disposals
Cash used in investing activities
Cash flows from financing activities:
Payments on notes payable to JBS USA
Proceeds from notes payable to JBS USA
Proceeds from long-term debt
Payments on long-term debt
Purchase of remaining interest in subsidiary
Proceeds from sale of common stock
Payment of capitalized loan costs
Tax benefit related to share-based compensation
Cash dividends paid			(25,000)
Other financing activities	367	253	1,958
Cash provided by (used in) financing activities	367	253	26,958
Effect of exchange rate changes on cash and cash equivalents
Increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
Parent Company [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash flows provided (used in) by operating activities	819,071	174,046	(91,621)
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(99,562)	(75,985)	(115,791)
Purchases of investment securities	(96,902)	(73)
Proceeds from sale or maturity of investment securities		57
Proceeds from business dispositions to Swift Pork Company
Proceeds from business dispositions to JBS Trading International, Inc.
Proceeds from property disposals	13,042	26,911	26,503
Cash used in investing activities	(183,422)	(49,090)	(89,288)
Cash flows from financing activities:
Payments on notes payable to JBS USA		(50,000)
Proceeds from notes payable to JBS USA			50,000
Proceeds from long-term debt	505,600	851,400	965,689
Payments on long-term debt	(758,578)	(1,110,711)	(881,833)
Purchase of remaining interest in subsidiary			(2,504)
Proceeds from sale of common stock		198,282
Payment of capitalized loan costs	(5,006)		(4,395)
Tax benefit related to share-based compensation	7,770
Cash dividends paid
Other financing activities
Cash provided by (used in) financing activities	(250,214)	(111,029)	126,957
Effect of exchange rate changes on cash and cash equivalents
Increase (decrease) in cash and cash equivalents	385,435	13,927	(53,952)
Cash and cash equivalents, beginning of period	27,657	13,733	67,685
Cash and cash equivalents, end of period	413,092	27,657	13,733
Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash flows provided (used in) by operating activities	4,852	2,178	8,973
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(4,857)	(2,208)	(9,108)
Purchases of investment securities
Proceeds from sale or maturity of investment securities
Proceeds from business dispositions to Swift Pork Company
Proceeds from business dispositions to JBS Trading International, Inc.
Proceeds from property disposals	5		165
Cash used in investing activities	(4,852)	(2,208)	(8,943)
Cash flows from financing activities:
Payments on notes payable to JBS USA
Proceeds from notes payable to JBS USA
Proceeds from long-term debt
Payments on long-term debt
Purchase of remaining interest in subsidiary
Proceeds from sale of common stock
Payment of capitalized loan costs
Tax benefit related to share-based compensation
Cash dividends paid
Other financing activities
Cash provided by (used in) financing activities
Effect of exchange rate changes on cash and cash equivalents
Increase (decrease) in cash and cash equivalents		(30)	30
Cash and cash equivalents, beginning of period		30
Cash and cash equivalents, end of period			30
Non-Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash flows provided (used in) by operating activities	54,977	23,653	(19,385)
Cash flows from investing activities:
Acquisitions of property, plant and equipment	(11,804)	(12,134)	(11,069)
Purchases of investment securities		(89)	(4,596)
Proceeds from sale or maturity of investment securities		631	15,852
Proceeds from business dispositions to Swift Pork Company			13,000
Proceeds from business dispositions to JBS Trading International, Inc.			24,479
Proceeds from property disposals	18,290	2,489	2,376
Cash used in investing activities	6,486	(9,103)	40,042
Cash flows from financing activities:
Payments on notes payable to JBS USA
Proceeds from notes payable to JBS USA
Proceeds from long-term debt
Payments on long-term debt
Purchase of remaining interest in subsidiary
Proceeds from sale of common stock
Payment of capitalized loan costs
Tax benefit related to share-based compensation
Cash dividends paid			(25,000)
Other financing activities	(367)	(253)	(2,065)
Cash provided by (used in) financing activities	(367)	(253)	(27,065)
Effect of exchange rate changes on cash and cash equivalents	(6,505)	(1,623)	(4,138)
Increase (decrease) in cash and cash equivalents	54,591	12,674	(10,546)
Cash and cash equivalents, beginning of period	40,523	27,846	38,392
Cash and cash equivalents, end of period	$ 95,114	$ 40,523	$ 27,846

QUARTERLY RESULTS (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 29, 2013

Sep. 29, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 30, 2012

Sep. 23, 2012

Jun. 24, 2012

Mar. 25, 2012

Dec. 25, 2011

Sep. 25, 2011

Jun. 26, 2011

Mar. 27, 2011

Dec. 29, 2013

Dec. 30, 2012

Dec. 25, 2011

QUARTERLY RESULTS [Abstract]

Net sales

$ 2,047,285

^[1]

$ 2,142,816

$ 2,184,118

$ 2,036,929

$ 2,189,662

^[2]

$ 2,068,478

$ 1,974,469

$ 1,888,773

$ 1,829,308

^[3]

$ 1,891,224

$ 1,922,690

$ 1,892,476

$ 8,411,148

$ 8,121,382

$ 7,535,698

Gross profit (loss)

207,925

^[1]

236,573

282,507

118,434

75,543

^[2]

106,135

144,089

110,065

20,188

^[3]

(62,387)

(46,228)

(53,110)

845,439

435,832

(141,537)

Net income attributable to PPC common stockholders

$ 143,352

^[1]

$ 160,917

$ 190,704

$ 54,582

$ 22,773

^[2]

$ 42,931

$ 69,357

$ 39,173

$ (85,355)

^[3]

$ (162,516)

$ (128,141)

$ (120,760)

$ 549,555

$ 174,234

$ (496,772)

Net loss per share amounts - basic and diluted (in dollars per share)

$ 0.55

^[1]

$ 0.62

$ 0.74

$ 0.21

$ 0.09

^[2]

$ 0.17

$ 0.27

$ 0.18

$ (0.38)

^[3]

$ (0.72)

$ (0.57)

$ (0.54)

$ 2.12

$ 0.70

$ (2.21)

Number of days in quarter

91 days

^[1]

91 days

98 days

^[2]

91 days

^[3]

91 days

364 days

371 days

364 days

Operational restructuring charges

$ 500

$ 1,100

$ 14,600

$ 1,958

Asset impairment

$ 500

$ 1,400

11,300

4,004

2,770

22,895

Derivative gain (loss)

$ 3,100

$ 25,100

$ 8,300

$ 63,800

[1]	In the fourth quarter of 2013, the Company recognized expenses related to the shutdown of our Dallas plant of $.5 million and asset impairment charges of $.5 million.
[2]	In the fourth quarter of 2012, the Company recognized expenses related to the shutdown of our Dallas plant of $1.1 million and asset impairment charges of $1.4 million.
[3]	In the fourth quarter of 2011, the Company recognized restructuring charges of $14.6 million, asset impairment charges of $11.3 million and net gains on derivative financial instruments of $3.1 million.

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 29, 2013

Dec. 30, 2012

Dec. 25, 2011

Allowance For Doubtful Accounts [Member]

Beginning Balance

$ 3,757

$ 5,163

$ 6,063

Additions Charged to Operating Results

1,668

(1,629)

(1,095)

Charged to Other Accounts

Deductions

^[1]

1,369

(223)

(195)

Ending Balance

4,056

3,757

5,163

Allowance For Sales Returns [Member]

Beginning Balance

10,152

8,030

22,929

Additions Charged to Operating Results

159,417

147,125

154,842

Charged to Other Accounts

Deductions

^[2]

162,480

145,004

169,741

Ending Balance

7,089

10,152

8,030

Valuation Allowance Of Deferred Tax Assets [Member]

Beginning Balance

188,354

230,336

53,938

Additions Charged to Operating Results

(164,180)

(50,455)

168,368

Charged to Other Accounts

(13,774)

8,473

8,030

Deductions

^[3]

Ending Balance

$ 10,400

$ 188,354

$ 230,336

[1]	Uncollectible accounts written off, net of recoveries.
[2]	Deductions either written off, rebilled or reclassified as liabilities for market development fund rebates.
[3]	Reductions in the valuation allowance.