Information regarding non-current held-for-sale assets and liabilities in connection with held-for-sale assets (IFRS 5)
Under IFRS 5, non-current assets are classified as non-current held-for-sale 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 a business area of a company. Non-current held-for-sale assets are measured at the lower of the carrying amount or the fair value, less costs of disposal incurred. Of the companies held for sale as of December 31, 2022, the companies in the DB Arriva segment (in Denmark, Serbia and Poland) were sold in the first half of 2023. Schenker Russia will continue to be classified as a disposal group in accordance with IFRS 5 as of June 30, 2023.