Annual report 2010 - Dexia.com

Gains and losses not recognised in the statementof incomeGains and losses not recognised in the statement of incomeSecurities (1) Derivatives(CFH & FXInvt)Total gainsand lossesGroup shareCumulativetranslationadjustments(CTA)(in millions of EUR)As at 31 December 2009 (7,084) (702) (531) (8,317)Movements of the period- Net change in fair value through equity – Available-for-sale investments (2) (2,614) (2,614)- Transfers to income of available-for-sale reserve amounts due to impairments 243 243- Transfers to income of available-for-sale reserve amounts due to disposals 14 14- Amortization of net fair value on reclassified portfolio in application of IAS 39amended 625 625Management report- Net change in fair value through equity – Cash flow hedge reserve 83 83- Net change in cash flow hedge reserve due to transfers to income (4) (4)- Translation adjustments (431) (38) 170 (299)As at 31 December 2010 (9,247) (661) (361) (10,269)(1) Includes both the available-for-sale reserve and the “frozen“ fair value adjustment of financial assets reclassified to Loans and Receivables.(2) Following the publication of IFRIC guidance in July 2010 on deferred taxes on Other comprehensive income (OCI), an amount of 0.5 billion deferred taxes was derecognisedagainst “frozen“ fair value adjustment of financial assets reclassified to Loans and Receivables.Non-controlling interests(in millions of EUR)Core equity Gains andlosses notrecognised inthe statementof incomeNoncontrollinginterestsDiscretionaryparticipationfeatures ofinsurancecontractsAs at 31 December 2009 1,813 (7) 1,806 1Movements of the period- Increase of capital 5 5- Dividends (32) (32)- Net income for the period 74 74- Net change in fair value through equity (98) (98) (1)- Transfers to income of available-for-sale reserve amounts due todisposals 20 20- Translation adjustments (1) 7 6- Variation of scope of consolidation (1) (1)- Amortization of net fair value on reclassified portfolio in applicationof IAS 39 amended 4 4- Others (1) (1)As at 31 December 2010 1,858 (75) 1,783 0Core shareholders’ equity 19,214Gains and losses not recognized in the statement of income attributable to equity holders of the parent (10,269)Non-controlling interests 1,783Discretionary participation features of insurance contracts 0TOTAL EQUITY AS AT 31 DECEMBER 2010 10,728The notes on pages 126 to 234 are an integral part of these consolidated financial statements.Consolidatedfinancial statementsAdditional information Annual financial statementsAnnual report 2010 Dexia123