Historical consolidated statements of financial position and the consolidated statements of cash flows were not impacted by the change in accounting policy. The following tables summarize the impact on financial statement captions: NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Capstone previously classified the net pension interest as part of interest expense in the statement of income. Subsequent to the amendment, Capstone has added a caption to the statement of income, labeled net pension interest income, which comprises: •  Interest cost on the defined benefit obligation; and •  Interest income on plan assets. The IASB has previously issued the following standard which has not yet been adopted by the Corporation: Future Accounting Changes Title of the New IFRS Nature of the Impending Change to Capstone Impact to Capstone IFRS 9 , Jan 1, 2015 Financial Instruments Replaces IAS 39 which addresses the classification and measurement of financial assets,  as well as the measurement methodology for debt and equity instruments. Capstone's assessment of the impact of this standard is ongoing. Adjustments to consolidated statement of comprehensive income Dec 31, 2013 Dec 31, 2012 Decrease in other comprehensive income for actuarial gains and losses recognized in respect of retirement benefit obligations (2,083) (2,919) Increase in other comprehensive income for deferred income taxes 479 672 Change to net income 1,604 2,247 Change to comprehensive income — — Comprehensive income before and after accounting change 99,164 32,424 Comprehensive income after accounting change attributable to: Shareholders of Capstone 60,626 21,611 Non-controlling interest 38,538 10,813 Comprehensive income after accounting change 99,164 32,424 Adjustments to Earnings Per Share ("EPS") Dec 31, 2013 Dec 31, 2012 Basic EPS before accounting change 0.452 0.298 Change to net income attributable to the shareholders of Capstone per share 0.010 0.017 Basic EPS after accounting change 0.462 0.315 Diluted EPS before accounting change 0.416 0.298 Change to net income attributable to the shareholders of Capstone per share 0.009 0.017 Diluted EPS after accounting change 0.425 0.315 Adjustments to consolidated statement of income Dec 31, 2013 Dec 31, 2012 Net pension interest income 1,817 2,934 Interest expense 826 539 Operating expense (560) (554) Deferred income tax recovery (expense) (479) (672) Change to net income 1,604 2,247 Net income before accounting change 65,606 43,724 Net income after accounting change 67,210 45,971 Net income after accounting change attributable to: Shareholders of Capstone 41,362 28,243 Non-controlling interest 25,848 17,728 Net income after accounting change 67,210 45,971 CAPSTONE INFRASTRUCTURE CORPORATION 66