of Critical Accounting Estimates––Benefit Plans" section of this Financial Review.

For Foreign currency translation adjustments, reflects the weakening of several currencies against the U.S. dollar, primarily the euro, the

Japanese yen, the Australian dollar and the Brazilian real, and the reclassification of amounts associated with dispositions into income. For Unrealized holding gains/(losses) on derivative financial instruments, reflects the impact of fair value remeasurements (gains) and the

reclassification of realized gains into income. See also Notes to Consolidated Financial Statements—Note 7. Financial Instruments.

For Unrealized holding gains on available-for-sale securities, reflects the impact of fair value remeasurements and the reclassification of

realized losses into income. For additional information, see Notes to Consolidated Financial Statements—Note 7. Financial Instruments.

For Benefit plans: actuarial gains/(losses), net, reflects the impact of actuarial losses (due to a decrease in the discount rate partially offset by higher-than-expected returns on plan assets) and the reclassification of certain amounts related to amortization and curtailments/settlements into income. See also Notes to Consolidated Financial Statements—Note 11. Pension and Postretirement Benefit Plans and Defined Contribution Plans.

2011

For Foreign currency translation adjustments, reflects the strengthening of several currencies against the U.S. dollar, primarily the euro, the

Japanese yen, the U.K. pound and the Australian dollar, and the reclassification of certain amounts associated with dispositions into income. For Unrealized holding gains/(losses) on derivative financial instruments, reflects the impact of fair value remeasurements (losses) and the

reclassification of realized losses into income. See also Notes to Consolidated Financial Statements—Note 7 Financial Instruments.

For Unrealized holding gains on available-for-sale securities, reflects the impact of fair value remeasurements and the reclassification of

realized gains into income. For additional information, see Notes to Consolidated Financial Statements—Note 7. Financial Instruments.

For Benefit plans: actuarial gains/(losses), net, reflects the impact of actuarial losses (due to a decrease in the discount rate and lower-than- expected returns on plan assets) and the reclassification of certain amounts related to amortization and curtailments/settlements into income. See also Notes to Consolidated Financial Statements—Note 11. Pension and Postretirement Benefit Plans and Defined Contribution Plans.

ANALYSIS OF THE CONSOLIDATED BALANCE SHEETS

For information about certain of our financial assets and liabilities, including Cash and cash equivalents, Short-term investments, Long-term investments, Short-term borrowings, including current portion of long-term debt, and Long-term debt, see "Analysis of the Consolidated Statements of Cash Flows" section of this Financial Review, the “Analysis of Financial Condition, Liquidity and Capital Resources: Selected Measures of Liquidity and Capital Resources” section of this Financial Review and Notes to Consolidated Financial