7. other incoMe 8. other expense 9. eMployee Benefit expenses The breakdown of employee benefit expenses is as follows: The breakdown of other expense is as follows: The breakdown of other income is as follows: (Millions of yen) 2013 2014 Gain on sales of property, plant and equipment ¥ 253 ¥ 5,525 Gain on sales of investments in subsidiaries — 4,736 Net foreign exchange gains 1,464 — Other 1,144 1,321 Total other income ¥2,862 ¥11,582 (Millions of yen) 2013 2014 Loss on sales and disposal of property, plant and equipment ¥ 578 ¥ 4,075 Impairment losses for property, plant and equipment 1,914 978 Impairment losses for goodwill — 945 Impairment losses for other intangible assets 42,673 53,871 Restructuring costs — 10,111 Net foreign exchange losses — 8,019 Other 4,126 3,031 Total other expense ¥49,291 ¥81,029 (Millions of yen) 2013 2014 Rewards and salaries ¥119,625 ¥140,114 Bonuses 45,008 51,814 Social security and welfare expenses 23,165 26,938 Retirement benefit expenses—Defined contribution plan 10,962 12,269 Retirement benefit expenses—Defined benefit plan 5,970 8,142 Restructuring and termination benefits 4,759 4,688 Other employee benefit expenses 1,864 3,791 Total employee benefit expenses ¥211,353 ¥247,756 (Note) Employee benefit expenses are included in “Cost of sales”, “Selling, general and administrative expenses”, “Research and development expenses” and “Other  expense” in the consolidated statements of income. (Note) 1. The main item of “Loss on sales and disposal of property, plant and equipment” for the year ended 31 March 2014 was due to the sale of real estate owned by the  Company to Mitsui Fudosan Co., Ltd. (Note) 1. The main item of “Gain on sales of property, plant and equipment” for the year ended 31 March 2014 was due to the sales of real estate owned by the Company to  Mitsui Fudosan Co., Ltd. Astellas Pharma Inc.  _ Annual Report 2014 118 2. “Impairment losses for other intangible assets” for the years ended 31 March 2013 and 2014 principally due to the discontinuation of development activities  for projects. 3. “Restructuring costs” for the year ended 31 March 2014 was due to the reshaping of the research framework and the succession of the business at the Fuji Plant  to Nichi-Iko Pharmaceutical Co., Ltd., and included in the impairment losses for property, plant and equipment of ¥6,336 million. 4. The foreign exchange gains resulting from a foreign exchange forward contract of ¥5,356 million were deducted from “Net foreign exchange losses” for the year  ended 31 March 2014. 2. “Gain on sales of investments in subsidiaries” for the year ended 31 March 2014 was recognised for sale of the Company’s entire shareholding of Lotus Estate Co.,  Ltd. to Mitsui Fudosan Co., Ltd. 3. The foreign exchange losses resulting from a foreign exchange forward contract of ¥3,830 million were deducted from “Net foreign exchange gains” for the year  ended 31 March 2013.