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FINANCIAL REPORT - Française des Jeux

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9.2. IMPACT OF <strong>FINANCIAL</strong> INSTRUMENTS ON THE INCOME STATEMENT AND ON SHAREHOLDERS' EQUITY<br />

9.2.1. Net gains and losses by fi nancial instrument category<br />

In thousands of euros Financial result Operating result<br />

InterestFair value through profi t<br />

or loss<br />

Total at 31 December 2008 32,6874,18228,143- 603<br />

Available-for-sale fi nancial assets** 15,485- 5635,967-<br />

Loans and receivables ---- 622<br />

Derivatives -- 4,7485,941-<br />

Total at 31 December 2009 15,485- 5,31111,908- 622<br />

Available-for-sale fi nancial assets** 24,944- 33,215-<br />

Securities measured at fair value through profi t<br />

or loss<br />

-- 240--<br />

Loans and receivables ---- 653<br />

Derivatives -242- 331-<br />

Total at 31 December 2010 24,944- 12,884- 653<br />

* Losses on bad debts ** Note 6.5.<br />

9.2.2. Impact of fi nancial instruments on transferable shareholders' equity<br />

LA FRANÇAISE DES JEUX — 53<br />

Gain or loss on<br />

disposal<br />

In thousands of euros Gross amountTax Net amount<br />

Balance at 31 December 2008 16,6392,58919,228<br />

Changes in fair value 9,536<br />

Impairment charges reclassifi ed to the income<br />

statement<br />

Amounts from disposals reclassifi ed to the<br />

income statement<br />

563<br />

- 2,953<br />

Changes in deferred taxes 815<br />

Balance at 31 December 2009 23,7853,40427,189<br />

Changes in fair value - 737<br />

Impairment charges reclassifi ed to the income<br />

statement<br />

Amounts from disposals reclassifi ed to the<br />

income statement<br />

- 3<br />

- 11,827<br />

Change in taxes - 7,175<br />

Balance at 31 December 2010 11,218- 3,7717,447<br />

Note: Tax calculated using the effective tax rate (see Note 6.6).<br />

Other*

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