4. Consolidated Statements of Recognised Income and Expenses (IFRS)

for the years ended 31st December 2007, 2006 and 2005(1)

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(1)

For other information regarding changes in Equity, please refer to Note 20 “Total Equity”.

(in €m)

2007

2006

2005

 

 

 

 

Currency translation adjustments for foreign operations

(196)

(324)

(58)

Effective portion of changes in fair value of cash flow hedges

2,124

3,326

(3,849)

Net change in fair value of cash flow hedges transferred to profit or loss

(1,884)

(1,463)

(1,875)

Effective portion of changes in fair value of available-for-sale financial assets

4

76

52

Net change in fair value of available-for-sale financial assets transferred to profit or loss

(54)

0

0

Actuarial gains (losses) on defined benefit plans

608

(690)

(459)

Tax on income and expense recognised directly in equity

(46)

(662)

2,203

Income and expense recognised directly in equity

556

263

(3,986)

Profit (loss) for the period

(437)

115

1,710

Total recognised income and expense of the period

119

378

(2,276)

Attributable to:

 

 

 

Equity holders of the parent

78

382

(2,295)

Minority interests

41

(4)

19

Total recognised income and expense of the period

119

378

(2,276)

The accompanying notes are an integral part of these Consolidated Financial Statements (IFRS).