- 41 - 2014  2013 (Restated - note 3) Continuing operations  Sales  (notes 6 and 28) 11,590.4  11,399.9 Cost of sales and operating expenses  (notes 6 and 28)  (10,802.5)  (10,594.6) Closure expenses and restructuring charges  (note 6)  (6.4)  (40.0) Operating income before depreciation and amortization and associate's earnings 781.5  765.3 Depreciation and amortization  (note 6)  (175.8)  (179.6) Financial costs, net  (note 6) (49.1 )  (49.4) Share of an associate's earnings  (notes 6 and 12)  49.8  50.8 Gain on disposal of a portion of the investment in an associate  (notes 6 and 12)  —  307.8 Earnings before income taxes from continuing operations  606.4  894.9 Income taxes  (note 7) (150.2 )  (197.2) Net earnings from continuing operations  456.2  697.7 Discontinued operation Net earnings from discontinued operation (note 8)  —  6.2 Net earnings 456.2  703.9 Attributable to: Equity holders of the parent 447.1  695.2 Non-controlling interests 9.1  8.7 456.2  703.9 Net earnings per share  (Dollars) (note 9) Continuing operations and discontinued operation Basic 5.11  7.33 Fully diluted 5.07  7.28 Continuing operations Basic 5.11  7.27 Fully diluted 5.07  7.22 See accompanying notes (Millions of dollars, except for net earnings per share) Consolidated statements of income Y ears ended September 27, 2014 and September 28, 2013