(In thousands of dollars except as noted and per share amounts) Notes to CoNsolidated FiNaNCial statemeNts 3.  SIGNIFICANT ACCOUNTING POLICIES (CONTINUED): (r) New standards and interpretations not yet adopted: (i)  IAS 19,  Employee benefits: (ii) IFRS 10,  Consolidated Financial Statements: •  Increase of other comprehensive income of $0.7 million, net of taxes. •  Decrease in deferred income tax expense of $0.3 million; •  Increase in pension expense of $1.0 million; (iii) IFRS 13,  Fair value measurement: 55 Annual Report 2013  This standard provides new guidance on fair value measurement and disclosure requirements, which becomes  effective for annual periods commencing on or after January 1, 2013. The Company intends to adopt the  amendments in its consolidated financial statements for the annual period beginning September 29, 2013.  The adoption of IFRS 13,  Fair value measurement  is not expected to have a material impact on the consolidated  financial statements of the Company.  This standard provides additional guidance to determine whether an entity should be included within the  consolidated financial statements of the Company. IFRS 10 replaces SIC 12,  Consolidation - Special Purpose  Entities,  and parts of IAS 27,  Consolidated and Separate Financial Statements.  This standard is required to be  adopted for annual periods beginning January 1, 2013. The Company intends to adopt the amendments  in its consolidated financial statements for the annual period beginning September 29, 2013. The adoption  of IFRS 10,  Consolidated Financial Statements,  is not expected to have a material impact on the consolidated  financial statements of the Company.  Amendments to IAS 19,  Employee Benefits , include the elimination of the option to defer the recognition of  gains and losses, enhancing the guidance around measurement of plan assets and defined benefit obligations,  streamlining the presentation of changes in assets and liabilities arising from defined benefit plans and the  introduction of enhanced disclosures for defined benefit plans. The amendments are effective for annual  periods beginning on or after January 1, 2013. The Company intends to adopt the amendments in its  consolidated financial statements for the annual period beginning September 29, 2013. The impact of this  new standard retrospectively applied to the consolidated financial statements of the Company for 2013,  once adopted in 2014 is as follows:  A number of new standards, and amendments to standards and interpretations, are not yet effective for the year  ended September 28, 2013 and have not been applied in preparing these consolidated financial statements. New  standards and amendments to standards and interpretations that are currently under review include: