This excerpt taken from the NDAQ 10-Q filed May 8, 2009.
Income (loss) from Unconsolidated Investees, net
Income (loss) from unconsolidated investees, net decreased in the first quarter of 2009 compared with the same period in 2008. In the first quarter of 2008, we recorded income of $27 million primarily in connection with the NASDAQ Dubai transaction. We contributed intangible assets and $50 million in cash to NASDAQ Dubai in exchange for a 33 1/3% equity ownership in NASDAQ Dubai. One of the intangible assets contributed was the Nasdaq trade name, which had a zero carrying value on Nasdaqs books and records prior to the transfer. As a result, we recognized a $26 million gain for the difference between Nasdaqs carrying value and the fair value of the contributed asset on this non-monetary exchange. The loss in the first quarter of 2009 relates to our share of the earnings and losses from our ownership in unconsolidated equity method investees.