Assumptions used to determine net periodic benefit costs for  the year ended December 31, 2010: 191 ANNUAL REPORT 2010 SHARPENING OUR FOCUS 2010 2009 Discount rate 5.70% 6.00% Salary increase rate 4.90% 4.10% Pension increase rate 3.60% 2.80% Price infl ation 3.60% 2.80% Expected long-term return on assets 6.40% 6.00% Target allocation of plan assets for retirement benefit plans for the next annual period is: Equity instruments 50% 50% Debt instruments 50% 50% NEW MARKETS New Markets mostly operate defined contribution plans. NOTE 26 DEFERRED REVENUE LIABILITIES  2010 2009 At January 1 69 42 Income deferred 23 46 Release to income statement (12) (13) Net exchange differences 2 3 Other – (9) AT DECEMBER 31 82 69 NOTE 27 DEFERRED TAX  2010 2009 Deferred tax assets 512 278 Deferred tax liabilities 1,824 817 TOTAL NET DEFERRED TAX LIABILITY / (ASSET) 1,312 539