Registration Document BOUYGUES

3.2.4 Non-current financial assets 6,111
These comprise:
- investments in associates (companies accounted for by the equity method): €5,085m;
- other non-current financial assets (loans, receivables, investments in non-consolidated companies, etc.);
- deferred tax assets and non-current tax receivable.
Investments
in associates
Investments in nonconsolidated
companies
Other non-current
assets
Total
Amortisation
and impairment
Carrying
amount
Deferred tax assets and
non-current tax receivable
31 December 2009 4,962 276 331 5,569 (213) 5,356 273
Movements during 2010
Changes in scope of consolidation (97) 11 1 (85) (7) (92) 22
Acquisitions and other increases 345 22 111 478 478
Amortisation and impairment, net (11) (11)
Disposals and other reductions (157) (10) (82) (249) (249)
Transfers and other allocations (25) 168 57 200 (3) 197 (34)
31 December 2010 5,028 467 418 5,913 (234) 5,679 261
Amortisation and impairment (8) (138) (88) (234)
Carrying amount 5,020 329 330 5,679 261
Investments
in associates a
Investments in nonconsolidated
companies
Other non-current
assets
Total
Amortisation
and impairment
Carrying
amount
Deferred tax assets and
non-current tax receivable
31 December 2010 5,028 467 418 5,913 (234) 5,679 261
Movements during 2011
Changes in scope of consolidation (4) (7) (11) (13) (24) (3)
Acquisitions and other increases 199 62 128 389 389
Amortisation and impairment, net (2) (2)
Disposals and other reductions (115) (2) (55) (172) (172) (2)
Transfers and other allocations (12) b 5 19 12 (27) (15)
31 December 2011 5,100 528 503 6,131 (276) 5,855 256
Amortisation and impairment (15) (149) (112) (276)
Carrying amount 5,085 379 391 5,855 256
(a) Includes goodwill on associates of €2,748m at 31 December 2011
(b) Mainly relates to actuarial gains/losses on Alstom lump-sum retirement benefit obligations (including net movement of -€30m in the translation reserve)
6,111
BOUYGUES • 2011 Registration Document • FINANCIAL STATEMENTS • Consolidated financial statements • 236