52. Gains (losses) on non-current assets held for sale

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

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

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Gains (Losses) in Non-current Assets Held for Sale	Notes	Millions of Euros
		2012	2011	2010
Gains for real estate		(83)	127	374
Impairment of non-current assets held for sale	16	(524)	(397)	(247)
Gains (losses) on sale of investments classified as assets held for sale		(15)	-	-
Total		(622)	(270)	127

52.2 Gains (losses) on non-current assets held for sale classified as discontinued operations

The earnings generated by discontinued operations are shown below. The comparative figures have been recalculated to include the operations classified as discontinued.

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Profit or loss from discontinued operations	Millions of Euros
	2012	2011	2010
Interest income/(charges)	11	8	5
Income for companies accounted for using the equity method	9	5	4
Net fee and commission income	686	529	504
Gains/losses on financial assets and liabilities	65	(3)	68
Exchange differences	-	-	(1)
Other operating income (net)	(2)	(1)	(2)
Total income	769	538	577
Personnel expenses	(139)	(120)	(117)
Other general administrative expenses	(89)	(86)	(83)
Depreciation and amortization	(10)	(8)	(7)
Provisions	(6)	(2)	(7)
Impairment losses on financial assets	-	-	-
Profit (loss) from operations	525	323	363
Gains (losses) on disposal of assets not classified as non-current assets held for sale	3	1	-
Profit (loss) before tax	528	324	363
Income tax	(136)	(78)	(82)
Profit (loss) from discontinued operations	393	245	281