Consolidated statement of changes in equity

NOK million	Share Capital 2)	Premium paid-in capital	Translation of foreign operations 1)	Available for sale financial assets	Cash flow hedges	Hedge of net investments

Balance at 1 January 2008 restated 1)	496	1,092	(1,578)	2,029	(109)	188

Total comprehensive income	-	-	5,109	(1,440)	(142)	(360)

Company purchased/sold	-	-	-	-	-	-
Treasury shares	(3)	-	-	-	-	-
Dividend's distributed	-	-	-	-	-	-
Balance at 31 December 2008 restated 1)	493	1,092	3,531	589	(249)	(173)

Total comprehensive income	-	-	(3,956)	689	94	275
Companies purchased/sold 3)	-	-	-	-	-	-
Treasury shares	-	-	-	-	-	-
Redeemed treasury shares 4)	-	(419)	-	-	-	-
Redeemed shares, Norwegian State 4)	(2)	(238)	-	-	-	-
Dividend's distributed	-	-	-	-	-	-
Balance at 31 December 2009	491	435	(425)	1,278	(155)	103

(Continued)
NOK million	Actuarial gain/loss	Total other reserves	Retained earnings	Attributable to shareholders of the parent	Non-controlling interests	Total equity

Balance at 1 January 2008 restated 1)	78	609	18,751	20,948	193	21,141

Total comprehensive income	(1,310)	1,857	8,228	10,085	51	10,136

Company purchased/sold	-	-	31	31	(35)	(4)
Treasury shares	-	-	(420)	(423)	-	(423)
Dividend's distributed	-	-	(1,166)	(1,166)	(45)	(1,211)
Balance at 31 December 2008 restated 1)	(1,231)	2,466	25,423	29,474	164	29,638

Total comprehensive income	(112)	(3,006)	3,782	776	5	781
Companies purchased/sold 3)	-	-	(2)	(2)	4	2
Treasury shares	-	-	1	1	-	1
Redeemed treasury shares 4)	-	-	419	-	-	-
Redeemed shares, Norwegian State 4)	-	-	-	(240)	-	(240)
Dividend's distributed	-	-	(1,304)	(1,304)	(15)	(1,319)
Balance at 31 December 2009	(1,343)	(539)	28,319	28,705	158	28,863

1) During 2009, Yara has restated Statement of changes in equity related to currency translation from the functional currency of two equity accounted investees to the presentation currency of Yara (NOK), presented in the column “Translation of foreign operations”. The adjustments resulted in reduced equity of NOK 629 million and NOK 60 million as of 31 December 2008 and 2007, respectively. See note 12 for further information.
2) Par value NOK 1.70.
3) Related to purchase of Yara Industrial China (JV) and purchase of non-controlling interest in Yara Vietnam Ltd.
4) As approved by General Meeting 7 May 2009.