10. finance incoMe The breakdown of finance income is as follows: The breakdown of finance expense is as follows: (Millions of yen) 2013 2014 Interest income Cash and cash equivalents ¥ 605 ¥ 579 Other 66 82 Dividend income Available-for-sale financial assets 1,135 929 Gain on sales Available-for-sale financial assets 5,428 5,049 Other 105 188 Total finance income ¥7,339 ¥6,827 (Millions of yen) 2013 2014 Loss on sales Available-for-sale financial assets ¥ 309 ¥ 35 Impairment losses Available-for-sale financial assets 1,067 1,164 Other 21 1 Other 419 458 Total finance expense ¥1,816 ¥1,658 (Millions of yen) 2013 2014 Current income tax expense ¥26,325 ¥ 53,388 Deferred income tax expense 8,326 (22,288) Income tax expense reported in the consolidated statements of income ¥34,651 ¥ 31,100 (Millions of yen) 2013 2014 Before tax Tax benefit  (expense) Net of tax Before tax Tax benefit  (expense) Net of tax Remeasurements of defined benefit plans ¥ (7,307) ¥ 2,258 ¥ (5,049) ¥ 7,481 ¥(2,833) ¥ 4,648 Foreign currency translation adjustments 67,659 — 67,659 80,001 — 80,001 Fair value movements on available-for-sale financial assets 5,058 (1,785) 3,273 10,063 (3,475) 6,588 Total other comprehensive income ¥65,410 ¥ 473 ¥65,883 ¥97,545 ¥(6,308) ¥91,238 Financial Section Annual Report 2014 _  Astellas Pharma Inc.  119 Income tax recognised in other comprehensive income is as follows: Deferred income tax expense increased by ¥3,170 million for the year ended 31 March 2014 due to the effect of changes in the tax  rate in Japan. The breakdown of income tax expense recognised in profit or loss is as follows: 12. incoMe tax expense 11. finance expense