The comparison between the first quarter 2010 and the first quarter 2009 is limited due to several factors. The first quarter of 2009 included significant mark-downs and impairment charges, which did not repeat in 2010, whereas the first quarter in 2010 included three specific features which were not present in the first quarter 2009. Firstly, the first quarter 2010 included the consolidation of Sal. Oppenheim Group (“Sal. Oppenheim”) for the first time. In Asset and Wealth Management, mainly Private Wealth Management, the inclusion of Sal. Oppenheim resulted in additional revenues of € 79 million and additional noninterest expenses of € 134 million, with an overall negative effect of € 58 million on the division's results. In addition, Corporate Investments included revenues of € 68 million related to BHF-Bank AG, which was acquired as part of the Sal. Oppenheim transaction. Secondly, the first quarter 2010 reflected approximately € 350 million of higher deferred compensation expenses. This amount included € 298 million of accelerated amortization of deferred compensation for employees eligible for career retirement at the date of grant of the awards in February 2010. The awards granted in the first quarter 2009 did not have such a feature. Of the € 298 million, € 230 million relates to Corporate Banking & Securities, € 41 million to Asset and Wealth Management, € 20 million to Global Transaction Banking and € 8 million to Private & Business Clients. Thirdly, the first quarter 2010 reflected € 120 million of U.K. bank payroll tax related to the deferred compensation, which is attributed to Corporate Banking & Securities.