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28. Other comprehensive income (loss)
- 13. Cash and cash equivalents
- 14. Trade accounts receivable
- 15. Inventories
- 16. Other current and non-current assets
- 17. Property, plant and equipment
- 18. Goodwill and other intangible assets
- 19. Other accrued expenses
- 20. Other liabilities
- 21. Debt and capital lease obligations
- 22. Senior Notes
- 23. Mandatory Exchangeable Bonds
- 24. Trust preferred securities
- 25. Pensions and similar obligations
- 26. Noncontrolling interest
- 27. Fresenius SE & Co. KGaA (until January 28, 2011: Fresenius SE) shareholders ’ equity
- 28. Other comprehensive income (loss)
28. Other comprehensive income (loss)
Other comprehensive income (loss) comprises all amounts recognized directly in equity (net of tax) resulting from the currency translation of foreign subsidiaries’ financial statements and the effects of measuring financial instruments at their fair value as well as the change in benefit obligation.
Changes in the components of other comprehensive income (loss) in 2010 and 2009 were as follows:
| 2010 | 2009 | |||||
|---|---|---|---|---|---|---|
| € in millions | Amount before taxes | Tax effect | Amount after taxes | Amount before taxes | Tax effect | Amount after taxes |
| Changes in unrealized gains/losses on derivative financial instruments | -15 | 3 | -12 | 2 | -10 | -8 |
| Change in unrealized gains/losses | -32 | 7 | -25 | -1 | -9 | -10 |
| Realized gains/losses due to reclassifications | 17 | -4 | 13 | 3 | -1 | 2 |
| Benefit obligation adjustment | -54 | 16 | -38 | -5 | -1 | -6 |
| Foreign currency translation adjustment | 238 | -8 | 230 | -35 | 6 | -29 |
| Other comprehensive income (loss) | 169 | 11 | 180 | -38 | -5 | -43 |
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29. Commitments and contingent liabilities
29. Commitments and contingent liabilities