Consolidated statement of comprehensive income


NOK million	Notes	2009	2008 restated 1)

Net income		3,814	8,241

Exchange differences on translation of foreign operations 1)		(3,979)	5,143
Actuarial gain/(loss) on defined benefit pension plans 2)	21	(112)	(1,310)
Available-for-sale investments - change in fair value	13	809	(1,440)
Cash flow hedges 3)		140	(191)
Hedge of net investments		275	(360)
Transfer from equity	7,13	(166)	52
Total other comprehensive income/(loss), net of tax		(3,033)	1,894

Total comprehensive income		781	10,136

Total comprehensive income attributable to
Shareholders of the parent		776	10,085
Non-controlling interest		5	51
Total		781	10,136

1) During 2009, Yara has restated Statement of comprehensive income mainly related to currency translation from the functional currency of two equity accounted investees to the presentation currency of Yara (NOK). The adjustments resulted in reduced exchange difference on translation of foreign operations of NOK 569 million. See note 12 for further information.
2) Share of other comprehensive income related to actuarial gains/losses of associates and joint ventures is NOK 113 million negative in 2009 and NOK 46 million negative in 2008.