[5] Non-current assets classified as held for sale and disposal groups

At 30 September 2016, assets of EUR 45 m and liabilities of EUR 28 m (net book value of EUR 17 m) were disclosed as non-current disposal groups held for sale. These comprise mainly technical equipment and machinery, trade receivables and financial liabilities. Of these, EUR 1 m relates to the EMEA segment and EUR 16 m to the Asia/Pacific segment. It is expected that the disposal groups will be sold in the current year. The relevant contracts of sale have already been signed. No impairment losses were recognised in respect of the assets. Included in cumulative changes in equity not recognised through the statement of profit or loss at the balance sheet date is income of EUR 6 m arising from the measurement of assets and liabilities in foreign currency.

In the third quarter, non-current assets classified as held for sale of EUR 55 m and related liabilities of EUR 14 m (net book value of EUR 41 m) were sold as planned. The profit on sale was EUR 32 m and has been disclosed in other operating income.