ourexpertise - Crédit Agricole CIB

CONSOLIDATED FINANCIAL STATEMENTS 44.11 Change in gains/ (losses) recognised directly in equityGains and losses for the period are disclosed below, after tax.€ millionOn foreignexchangeGains/(losses) recognised directly in equityChange infair value ofavailablefor-salefinancialassetsChange in fairvalue of hedginginstrumentsActuarialgains /(losses) onpost-employmentbenefitsTotal gains/losses recogniseddirectlyin equity excludingshareof equityaffiliatesShare ofgains/(losses)on equityaffiliates recogniseddriectlyin equityTotalChange in fair value (41) (54) (95) (95)Reclassifi ed to income statement (17) (17) (17)Change in currency translation adjustment 129 129 129Change in actuarial gains /(losses) on post-employmentbenefi tsShare of gains/(losses) on equity affi liates recogniseddirectly in equityGains / (losses) recognised directly in 2010equity (Group share)Gains / (losses) recognised directly in 2010equity (minority shareholders' share)(22) (22) (22)94 94129 (58) (54) (22) (5) 94 8935 (1) 1 35 35Total gains/(losses) recognised directly in2010 equity (1) 164 (59) (54) (21) 30 94 124Change in fair value 132 53 185 185Reclassifi ed to income statement 5 5 5Change in currency translation adjustment (41) (41) (41)Change in actuarial gains /(losses) on post-employmentbenefi tsShare of gains/(losses) on equity affi liates recogniseddirectly in equityGains / (losses) recognised directly in 2009equity (Group share)Gains / (losses) recognised directly in 2009equity (minority shareholders' share)(33) (33)(41) 137 53 149 (33) 116(4) (1) 1 (4) (4)Total gains/(losses) recognised directly in2009 equity (1) (45) 136 54 145 (33) 112(1)Gains and losses recognised in other comprehensive income for available-for-sale fi nancial assets are disclosed below:€ million 31.12.2010 31.12.2009Gross amount (60) 213Tax charge 1 (77)Total – Net (59) 136SHELF-REGISTRATION DOCUMENT CRÉDIT AGRICOLE CIB 2010 183