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23. Fair value reserve
       
MEUR Cash flow hedges Financial
assets
available
for sale
Total
Difference between fair value and book value at 1 January 2009   63 63
Deferred tax liabilities/assets 4 -16 -12
Fair value reserve at 1 January 2009 4 47 50
Transferred to income statement, net of taxes 12   12
Fair value adjustments 3 46 49
Deferred tax liabilities/assets   -12 -12
Fair value reserve at 31 December 2009 19 80 99
Transferred to income statement, net of taxes -13 -110 -123
Fair value adjustments 9 40 49
Deferred tax liabilities/assets -3 -11 -14
Fair value reserve at 31 December 2010 12   12