Annual report 2009 - Dexia.com

Consolidated balance sheet .............................................................. 98Consolidated statement of income .................................................... 100Consolidated statement of change in equity ..................................... 101Consolidated statement of comprehensive income ............................ 104Consolidated cash flow statement .................................................... 105Notes to the consolidated financial statements .................................. 106Note 1. Accounting principles and rules of consolidatedfinancial statements ....................................................................... 107Note 2. Significant changes in scope of consolidationand list of main subsidiaries and affiliatedenterprises of the Dexia Group ...................................................... 126Note 3. Business reporting ......................................................................... 128Note 4. Significant items included in the statement of income .................... 131Note 5. Post-balance-sheet events .............................................................. 131Note 6. Litigations ...................................................................................... 132Note 7. Notes on the assets of the consolidated balance sheet ................... 136Note 8. Notes on the liabilities of the consolidated balance sheet ............... 149Note 9. Other notes on the consolidated balance sheet .............................. 158Note 10. Notes on the consolidated off-balance-sheet items ........................ 176Note 11. Notes on the consolidated statement of income ............................ 177Note 12. Notes on risk exposure ................................................................... 1860Statutory Auditor’s reporton the consolidated financial statementsfor the year ended 31 December 2009 .............................................. 211