9.b.        RESERVES

 

The evolution and breakdown of the item “Reserves” is given below:

 



(in thousands of euro)

Share

premium

reserve

Legal

reserve

Fair value

reserve

Translation

reserve

Reserve for

Treasury

stock held

Stock option

reserve

Other

reserves

Total

reserves

Balance at December 31 2008

33,602

115,969

38,003

(18,409)

21,487

12,699

104,505

307,856

Capital increases

528

--

--

--

--

--

--

528

Dividends unclaimed as per Art. 23 of the Bylaws

--

--

--

--

--

--

14

14

Fair value measurement of hedging instruments

--

--

(285)

--

--

--

--

(285)

Fair value measurement of securities

--

--

7,668

--

--

--

--

7,668

Securities fair value reserve recognized to income statement

--

--

(38,918)

--

--

--

--

(38,918)

Adjustment for own share transactions

--

--

--

--

50

--

--

50

Recognition of notional cost of stock options

--

--

--

--

--

5,455

--

5,455

Effects of equity changes in subsidiaries

--

--

9,204

3

--

--

(7,845)

1,362

Currency translation differences

--

--

(1,248)

13,501

--

--

--

12,253

Balance at December 31 2009

34,130

115,969

14,424

(4,905)

21,537

18,154

96,674

295,983

Capital increases

--

--

--

--

--

--

--

--

Dividends unclaimed as per Art. 23 of the Bylaws

--

--

--

--

--

--

15

15

Fair value measurement of hedging instruments

--

--

5,017

--

--

--

--

5,017

Fair value measurement of securities

--

--

11,240

--

--

--

--

11,240

Securities fair value reserve recognized to

income statement

--

--

(897)

--

--

--

--

(897)

Adjustment for own share transactions

--

--

--

--

--

--

--

--

Movements between reserves

--

--

--

--

--

(7,483)

--

(7,483)

Recognition of notional cost of stock options

--

--

--

--

--

4,336

--

4,336

Effects of equity changes in subsidiaries

--

--

(125)

3

--

--

7,806

7,684

Currency translation differences

--

--

88

5,940

--

--

--

6,028

Balance at December 31 2010

34,130

115,969

29,747

1,038

21,537

15,007

104,495

321,923

 

The “Fair value reserve” stood at € 29,747 thousand at December 31 2010 net of tax and referred for the positive amounts of € 15,493 thousand to the valuation of “Securities” in item 7.g. and for € 14,808 thousand to the valuation of “Available-for-sale financial assets” in item 8.f. and to the negative change of € 554 thousand from the valuation of hedging instruments.

 

 


The “Translation reserve” had a balance of € 1,038 thousand at December 31 2010 with the following breakdown:

 

(in thousands of euro)

31.12.2009

Increases

Decreases

31.12.2010

Sogefi group

(1,462)

6,130

 

4,668

CIR Ventures

(3,166)

809

 

(2,357)

CIR International

--

--

(1,363)

(1,363)

Sorgenia

(369)

367

 

(2)

Others

92

--

--

92

Total

(4,905)

7,306

(1,363)

1,038

 

 

The item “Other reserves” had the following breakdown at December 31 2010:

 

(in thousands of euro)

Reserve for capital increases

3

Statutory Reserve

118

Reserve as per Art. 6 of D.Lgs no. 38 of 28/02/2005

(74)

Reserve for the difference between the carrying values of investee companies and the respective portions of consolidated shareholders’ equity

104,448

Total

104,495

 

The changes in treasury stock during the year were as follows:

 

(in thousands of euro)

Number of shares

Value

Balance at December 31 2009

43,074,000

98,657

Increases

--

--

Balance at December 31 2010

43,074,000

98,657