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Notes to the Consolidated Financial Statements

30. Non-current assets classified as held for sale

The Group disposed of its Data Management business on 22 February 2008 and this business is classified as held for sale in 2007. The Data Management business was formerly part of the Group’s Other Assessment and Testing cash-generating unit (CGU) and was carved out of this CGU in preparation for disposal. As a result, the Group has recognised an impairment on the goodwill allocated to the Data Management business in anticipation of the loss on disposal (see note 3). In 2006, assets classified as held for sale related to Government Solutions. The major classes of assets and liabilities comprising the operations classified as held for sale at the balance sheet date are as follows:

All figures in millions Notes 2007 2006
Property, plant and equipment 10 7 9
Intangible assets – Goodwill 96 221
Intangible assets – Other 11 7
Intangible assets – Pre-publication 2
Inventories 4 1
Trade and other receivables 8 56
Non-current assets classified as held for sale 117 294
Other liabilities (9) (26)
Liabilities directly associated with non-current assets classified as held for sale (9) (26)
Net assets classified as held for sale 108 268

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