ourexpertise - Crédit Agricole CIB

4CONSOLIDATED FINANCIAL STATEMENTS4.4 Net gains/(losses) on available-for-sale fi nancial assets€ million 31.12.2010 31.12.2009Dividends received 52 55Realised gains or losses on available-for-sale fi nancial assets (1) 45 46Impairment losses on variable-income securities (12) (23)Disposal (gains)/losses on loans and advances (20) (20)Net gains/(losses) on available-for-sale financial assets 65 58(1)Excluding realised gains or losses on long-term impaired fi xed-income securities recognised as available-for-sale fi nancial assets given in note 4.8.4.5 Net income and expenses related to other activities€ million 31.12.2010 31.12.2009Other net income from insurance activities 6 4Change in insurance technical reserves 1 3Net income from investment properties 1Other net income (expense) (43) (29)Net income (expense) related to other activities (36) (21)4.6 General operating expenses€ million 31.12.2010 31.12.2009Staff costs (2,481) (2,201)Taxes other than income or payroll-related (35) (49)External services and other expenses (1,166) (1,062)Operating expenses (3,682) (3,312)These amounts include fees paid to Crédit Agricole CIB statutory auditors.A breakdown of fees paid to statutory auditors by fi rm and type of engagement by fully and proportionately consolidated Crédit AgricoleCIB companies in 2010 is provided below:in ‘000€(excluding VAT)Ernst &YoungPriceWaterhouse-Coopers2010 2009Deloitte KPMG Others Total TotalIndependent audit, certifi cation, overviewof parent company and consolidated 6,558 6,866 70 281 295 14,070 15,520fi nancial statementsAncillary assignments 3,430 1,103 2 4,535 484Total 9,988 7,969 72 281 295 18,605 16,004180SHELF-REGISTRATION DOCUMENT CRÉDIT AGRICOLE CIB 2010