expense recovery for share-based compensation resulting from the decline in our share price. 2010 included  $721 million of gains on the sale of assets, $116 million of positive pricing adjustments and a $124 million charge  for share-based compensation. Sales of metals in concentrate or copper cathodes are recognized in revenue on a provisional pricing basis when the  rights, obligations, risks and benefits of ownership pass to the customer, which usually occurs upon shipment.  However, final pricing is typically not determined until a subsequent date, often in the following quarter. Revenue in a  quarter is based on prices at the date of sale. These pricing adjustments result in gains in a rising price environment,  and losses in a declining price environment and are recorded as other operating income or expense. The extent of the  pricing adjustments also takes into account the actual price participation terms as provided in certain concentrate sales  agreements. It should be noted that these effects arise on the sale of concentrates, as well as on the purchase of  concentrates at our Trail Operations.  The table below outlines our outstanding receivable positions, which were provisionally valued at December 31, 2011  and 2012, respectively. Outstanding at  Outstanding at  December 31, 2011  December 31, 2012 (pounds in millions) Pounds US$/lb Pounds US$/lb Copper  164 3.43 179 3.59 Zinc  184 0.83 143 0.93 Our finance income includes the expected return on our pension plan assets in the form of interest and investment  income. Our finance expense includes interest expense on our debt, financing fees and amortization, and the interest  components of our pension obligations and our decommissioning and restoration provisions, less any interest that we  capitalize against the cost of our development projects. The reduction in our finance expense relates primarily to lower  average interest rates. Although our debt levels have increased since the end of 2010, the effect of the higher debt  was offset by the reduction in interest rates arising from several refinancing transactions undertaken since the second  half of 2010 in which we issued new lower-cost notes and used the proceeds and some cash to redeem high-yield  notes issued in 2009 to refinance the Fording acquisition debt. Non-operating income (expense) includes items that arise from financial and other matters and includes such items  as foreign exchange, debt refinancing, realized gains or losses on marketable securities, and gains and losses on  the revaluation of the call options on certain of our high-yield notes. In 2012, other non-operating income included  $965 million of charges related to debt refinancing activities described in more detail below under the caption  “Financing Activities”, $119 million of gains on the revaluation of the call options on our high-yield notes prior to their  settlement and $29 million of gains on the sale of various investments. In 2011, other non-operating income consisted  primarily of $146 million of gains on the revaluation of the call options on our high-yield notes and $44 million of gains  on the sale of various investments. 2010 included debt repurchase and refinancing charges of $782 million related  to our debt refinancing transactions, partly offset by $168 million of gains on the revaluation of our call options and  $138 million from the sale of investments. We account for our investment in the Fort Hills Energy Limited Partnership using the equity method. The majority of  the activities on this project to date relate to capital projects, rather than expenditures that affect profit.  Income and resource taxes were $615 million, or 41% of pre-tax profit. This is higher than the Canadian statutory  income tax rate of 25%. This is due mainly to the effect of resource taxes and higher taxes in foreign jurisdictions,  including withholding taxes. The loss on redemption of our high-yield notes that was not fully tax deductible also  contributed to the higher effective rate. Offsetting this was the settlement of tax appeals in our favour, and adjustments  to accrued withholding taxes on unremitted foreign earnings based on our reinvestment plans. The tax rate on our  adjusted profit was 35%. We currently have approximately $6.8 billion of various unused tax pools that shield us from  cash income taxes, but not resource taxes in Canada. We remain subject to cash taxes in foreign jurisdictions. Profit attributable to non-controlling interests relate to the ownership interests in our Highland Valley Copper, Quebrada  Blanca, Carmen de Andacollo and Elkview mines that are held by third parties. Teck 2012 Annual Report 56