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No share appreciation rights and share options were granted in 2009 and 2010. The breakdown of the share appreciation rights and share options granted in 2008 is as follows: senior executives 4,747,500, other employees 5,822,700. 

## NOTE 39 IMPAIRMENT CHARGES / (REVERSALS) 

Refer to note 52 for detailed information about the SARs / share options and the shares and options conditionally granted to the Executive Board. 

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1 Impairment charges / (reversals) on financial assets, excluding receivables, are excluded from underlying earnings before tax for segment reporting (refer to note 5). 2 

Of Impairment charges on non-financial assets and receivables EUR 169 million is excluded from underlying earnings before tax for segment reporting (refer to note 5) (2008 and 2009: nil) 

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## NOTE 40 INTEREST CHARGES AND RELATED FEES 

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The interest charges accrued on financial assets and liabilities that are not carried at fair value through profit or loss amounted to EUR 303 million (2009: EUR 288 million charge; 2008: EUR 375 million gain). 

Included in interest charges and related fees is EUR 27 million that is classified for segment reporting purposes as non underlying earnings (2009 and 2008: nil). 

