The British Midland Group represented a separate cash-generating unit within the Passenger Airline Group segment of the Lufthansa Group. It is therefore a separate line of business within the meaning of IFRS 5, to which clearly defined cash flows are attributed for operating and accounting purposes. As a result of the contract for the sale of British Midland Ltd. (bmi) to International Consolidated Airlines Group, S.A. (IAG) signed by Deutsche Lufthansa AG and IAG on 22 December 2011, British Midland Ltd. is to be presented in the Group’s income statement as a discontinued operation in line with IFRS 5. This form of presentation applies to the after-tax result for bmi and to the valuation or proceeds of disposal for the discontinued operation, which in this case are the proceeds of the aforementioned contractual agreement. The figures for the previous year have been adjusted in accordance with the presentation in the reporting year. For details of the result of the discontinued operation we refer to the Notes to the consolidated financial statements, .