92 Consolidated  Notes to the  Financial  Statements 2011 2010 $m $m Note 31 – Other financial liabilities (non-current) Derivative financial instruments – at fair value (Note 52) – Cross currency swap contracts – cash flow and fair value hedges  85.9 – – Interest rate swap contracts – cash flow hedges  3.1 6.4 – Forward foreign exchange contracts – cash flow hedges  2.0 – – Energy derivatives – cash flow hedges  3.1 35.7 94.1 42.1 Note 32 – Other liabilities (non-current) Defined benefit superannuation plan liability (Note 47)  40.6 53.4 Unearned revenue  6.7 1.1 Other  6.9 12.1 54.2 66.6 Note 33 – Issued capital 461,311,732 fully-paid ordinary shares (2010: 450,076,509)  4,244.6 4,066.7 2011 2010 Number of  Number of shares $m shares $m Movement in fully-paid ordinary shares Balance at beginning of financial year  450,076,509 4,066.7 447,536,000 4,030.3 Shares issued under AGL Dividend Reinvestment Plan (a)(b)  4,251,051 61.9 2,540,509 36.4 Shares issued for acquisition of subsidiary (c)  6,984,172 116.0 – – Balance at end of financial year  461,311,732 4,244.6 450,076,509 4,066.7 (a)  On 30 September 2010, 1,162,779 ordinary shares were issued at $15.95 per share to participating shareholders under the AGL Dividend Reinvestment Plan. (b)  On 14 April 2011, 3,088,272 ordinary shares were issued at $14.04 per share to participating shareholders under the AGL Dividend Reinvestment Plan. (c)  On 20 October 2010, 6,984,172 ordinary shares were issued at $16.61 per share for the acquisition of Mosaic Oil. Refer Note 42. Ordinary shares entitle the holder to participate in dividends and the proceeds on winding-up of the Parent Entity in proportion to the  number of shares held. Every ordinary shareholder present at a meeting of the Parent Entity in person or by proxy, is entitled to one vote  per share. Changes to the then Corporations Law abolished the authorised capital and par value concept in relation to share capital from 1 July 1998.  Therefore, the Parent Entity does not have a limited amount of authorised capital and issued shares do not have a par value.