Notes to consolidated financial statements  September 27, 2014 and September 28, 2013 7. INCOME TAXES Consolidated  income statements Consolidated comprehensive income statements - 59 - The  effective income  tax  rates were  as  follows: The  main components of the income  tax  expense  were  as follows: 2014  2013 (Restated - note 3) Deferred tax related to items reported directly in other  comprehensive income during the year Changes in defined benefit plans Actuarial gains (losses) (9.2 )  31.2 Asset ceiling effect 1.3  (1.7) Minimum funding requirement  2.1  (0.6) (5.8 ) 28.9 2014  2013 (Restated - note 3) Current Current tax expense 136.6  220.9 Deferred Adjustment related to temporary differences  13.6  (23.7) 150.2  197.2 2014 2013 (Percentage) (Restated - note 3) Combined statutory income tax rate  26.9  26.9 Changes Share of an associate's earnings  (1.3)  (0.9) Gain on disposal of a portion of the investment in an associate  —  (4.6) Others (0.8 )  0.6 24.8  22.0 (Millions of dollars, unless otherwise indicated)