In 2008, they reflect the effects of the financial market crisis (see note 27 3 2... The change at December 31, 2009 essentially results from fair value adjustments to exchange rate hedges totaling (797) million and commodity contracts (412) million (see note 41 4... Upon first application, this interpretation is expected to have a positive impact of some 1 8 billion (net of taxes) on Group equity (see note 3 7.