Assets held for sale


Individual, formerly non-current assets or groups of assets which are expected to be sold within the next twelve months are measured at the lower of their carrying amount at the time they are reclassified and fair value less costs to sell.

On the basis of the aforementioned agreement between Deutsche Lufthansa AG and International Consolidated Airlines Group, S.A. (IAG) for the sale of British Midland Ltd. (bmi) to IAG, the assets and liabilities attributable to bmi are shown separately in the balance sheet as of 31 December 2011 as “Assets held for sale” and “Liabilities included within a disposal group” in accordance with IFRS 5. For details we refer to the Notes to the consolidated financial statements, see “Note 33”.

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