content_image/157963.jpg content_image/157962.jpg content_image/157961.jpg content_image/157960.jpg
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: 

<img src='content_image/157963.jpg'>

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. 

<img src='content_image/157962.jpg'>

<img src='content_image/157961.jpg'>

## Future Accounting Changes 

The IASB has previously issued the following standard which has not yet been adopted by the Corporation: 

<img src='content_image/157960.jpg'>

