Pearson Annual Report and Accounts 2010 - Notes to the consolidated financial statements - 15

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Financial statement
- Group accounts
  - Consolidated income statement
  - Consolidated statement of comprehensive income
  - Consolidated balance sheet
  - Consolidated statement of changes in equity
  - Consolidated cash flow statement
  - Independent auditors’ report to the members of Pearson plc
  - Notes to the consolidated financial statements
- Parent company accounts

Notes to the consolidated financial statements

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15. Other financial assets

All figures in £ millions	2010	2009
At beginning of year	62	63
Exchange differences	1	(6)
Acquisition of investments	7	10
Transfers to associates	(9)	–
Disposal of investments	(3)	(5)
At end of year	58	62

Other financial assets comprise non-current unlisted securities.