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52. Gains (losses) on non-current assets held for sale not classified as discontinued transactions

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The main headings included in the balance under this heading in the accompanying consolidated income statements are as follows:

Gains (Losses) in Non-current Assets Held for Sale Notes Millions of Euros
2011 2010 2009
Gains for real estate
127 374 986
Of which:



Foreclosed
(9) 17 5
Sale of buildings for own use (Note 16.1) 16 95 285 925
Impairment of non-current assets held for sale 16 (397) (247) (127)
Gains on sale of available-for-sale financial assets
- - -
Total
(270) 127 859

"Gains for real estate" for 2011, 2010 and 2009 correspond, fundamentally, to the sale of real estate in Spain with subsequent leaseback by the Group. Profits on sales of €67, €273 and €914 million for 2011, 2010 and 2009, respectively, were generated (Note 16.1).

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