Information regarding held-for-sale assets (IFRS 5)

Under IFRS 5, non-current assets are classified as held-for-sale non-current assets if their carrying amount is to be realized by way of sale and not by way of continued use. This can be an individual asset, a disposal group or part of a company. Non-current held-for-sale assets are measured at the lower of the carrying amount or the fair value, less costs incurred. The disclosure concerned MTS Group with its parent company MTS HandelService GmbH on behalf of Intertec Beteiligungs-GmbH (DB Schenker segment) and five companies in Sweden from the DB Arriva segment; these five companies were sold on July 1, 2022.