Consolidated statement of recognised
Income and Expense for the
Sal. Oppenheim jr. & Cie. KGaA group, Cologne

For the period from 1 January 2006 until 31 December 2006

Income and Expense
  2006 2005
€ M € M
Foreign currency translation -3 -1
Changes in fair value from available-for-sale financial instruments 10 27
Actuarial gains and losses on defined benefit plans and associated plan assets -18 0
Tax on items taken directly to or transferred from equity 5 0
Income and expenses recognised directly in equity (after tax) -6 26
Consolidated net income after tax 241 251
Total recognised income and expense for the period 235 277
Attributable to Sal. Oppenheim Group shareholders 228 275
Attributable to minority interests 7 2