(8) Assets held for sale

Non-current assets are classified as "held for sale" and "measured at the lower of carrying amount and fair value less costs to sell" if their carrying amount will be recovered principally through a sale transaction rather than through continuing use.

By virtue of contractual arrangements and current transfer market conditions relating to the pending sale of transfer rights in one of the upcoming transfer windows, non-current assets were written down by EUR 13,809 thousand (previous year: EUR 20,362 thousand) to their fair value less costs to sell (meaning the transfer income to be generated less transaction costs) and reclassified as held for sale. The carrying amount of assets held for sale amounted to EUR 21,034 thousand (previous year: EUR 31,072 thousand). The impairment was recognised under depreciation and amortisation.

1st match day / 26.08.2018

BVB - Rasenballsport Leipzig 4:1

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