|
Financial assets |
2010 |
2009 |
|
|
|
|
|
Investments |
1 |
1 |
|
Receivables |
28 |
23 |
|
Derivative financial instruments (note 22) |
44 |
17 |
|
Total |
73 |
41 |
The U.S. Medicare Prescription Drug, Improvement, and Modernization Act introduced a tax-free federal subsidy to sponsors of retiree healthcare benefit plans that provide a benefit that is at least actuarially equivalent to the Medicare Part D benefit. The Group’s subsidy has been actuarially determined at €16 million (2009: €13 million), which has been reflected as a non-current asset under receivables.