H&R REAL ESTATE INVESTMENT TRUST  H&R FINANCE TRUST  Notes to Combined Financial Statements   (In thousands of dollars, except unit and per unit amounts)  Years ended December 31, 2010 and 2009  12. Accumulated other comprehensive loss: 14. Interest:  13. Rentals from income properties: 27  2010 2009 C ontractual interest on mortgages pay able 170,293 $ 181,442 $  C ontractual interest on debentures pay able 46,400 27,884 Effectiv e interest rate accretion 11,453 5,564 Bank interest and charges 3,573 2,193 231,719 217,083 Capitalized interest (52,200) (34,412) 179,519 $  182,671 $  2010 2009 Rentals from income properties  608,456 $ 597,286 $  Straight-lining of contractual rent  11,028 11,726 Rent amortization of tenant inducements (3,233) (2,772) Rent amortization of abov e- and below -market rents (679) (1,075) 615,572 $ 605,165 $   Cash flow   Foreign  hedges   operations   Total  Balance as at December 31, 2008 (8,270) $  (10,935) $  (19,205) $  Transfer of realized loss on cash flow hedges to net earnings 4,444 - 4,444 Future income tax es (note 23) 984 - 984 Unrealized loss on translation of self-sustaining  foreign operation - (16,605) (16,605) Balance as at December 31, 2009 (2,842) (27,540) (30,382) Transfer of realized loss on cash flow hedges to net earnings 372 - 372 Future income taxes (note 23) 503 - 503 Unrealized gain on translation of self-sustaining  foreign operation - (7,502) (7,502) Balance as at December 31, 2010 (1,967) $  (35,042) $ (37,009) $ 