Notes to consolidated financial statements  September 27, 2014 and September 28, 2013 (Millions of dollars, unless otherwise indicated) The  changes  in  the defined  benefit  plans'  funding  status  were  as follows: The  remeasurements  recognized  as other comprehensive  income  were as follows: The  defined  contribution and  defined  benefit  plans  expense was  as follows: 2014 2013 (Restated - note 3) Pension  plans Other  plans Pension  plans Other  plans Balance of defined benefit obligation – end of year  (981.2) (39.6) (818.8) (38.3) Fair value of plan assets – end of year  949.0 — 814.4 — Funding position  (32.2) (39.6) (4.4) (38.3) Asset ceiling effect  (11.4) — (15.3) — Minimum funding requirement  — — (7.6) — (43.6 ) (39.6) (27.3) (38.3) Defined benefit assets  18.6 — 14.5 — Defined benefit liabilities  (62.2) (39.6) (41.8) (38.3) (43.6 ) (39.6) (27.3) (38.3) 2014 2013 (Restated - note 3) Pension  plans Other  plans Pension  plans Other  plans Defined contribution plans,  including multi-employer plans  26.1 0.6 23.3 0.6 Defined benefit plans Current service cost  31.5 2.1 36.3 2.3 Past service cost  0.5 1.0 — — Actuarial gains  — — — (0.9) Administration costs  1.9 — 1.7 — 33.9  3.1  38.0 1.4 Employee benefits expense  60.0 3.7 61.3 2.0 Interest on obligations, asset ceiling effect and minimum funding requirement net of plans assets, presented in financing costs  2.0 1.9 6.5 1.8 Net total expense  62.0 5.6 67.8 3.8 2014 2013 (Restated - note 3) Pension  plans Other  plans Pension  plans Other  plans Actuarial losses (gains) on obligations incurred  123.0 (0.2) (64.5) (2.7) Return on plan assets  (87.8) — (49.8) — Change in asset ceiling effect  (4.7) — 6.5 — Change in the minimum funding requirement  (8.0) — 2.1 — 22.5 (0.2 ) (105.7 ) (2.7 ) - 76 -