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Notes to the financial statements

9. Financial instrument gains and losses

The net gains and losses recorded in the Consolidated income statement, in respect of financial instruments were as follows:

US$ million 2009 2008
At fair value through profit and loss    
Cash flow hedge derivatives(1) (162) (380)
Fair value hedge derivatives 68 (181)
Fair value hedge underlying instruments (39) 183
Other fair value movements(2) 1,099 (1,723)
Loans and receivables    
Foreign exchange (148) (121)
Interest income at amortised cost 232 287
Available for sale    
Net gain transferred on sale 1,554 476
Other income 23 50
Other financial liabilities    
Foreign exchange (92) 479
Interest expense at amortised cost (594) (631)
(1)
Gains and losses on derivative instruments designated in cash flow hedge relationships which have been realised in the year have been recorded in Group revenue (2008: Group revenue).
(2)
Includes the impact of provisional pricing which is disclosed in note 4.

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Annual Report 2009