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51. Gains (losses) on derecognized assets not classified as non-current assets held for sale

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The breakdown of the balance under this heading in the accompanying consolidated income statements is as follows:

Gains and Losses on Derecognized Assets Not Classified as Non-current Assets Held for Sale Millions of Euros
2011 2010 2009
Gains


Disposal of investments in entities 56 40 6
Disposal of tangible assets and other 34 17 28
Losses:


Disposal of investments in entities (38) (11) (2)
Disposal of tangible assets and other (6) (5) (12)
Total 46 41 20
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