NOTES TO THE BALANCE SHEET

20. Assets and liabilities of disposal group classified as held for sale
In 2014 the assets and liabilities related to Koks Munatootmine OÜ (part of Baltics segment) and hatcheries in Finland (part of Finland segment) have been presented as held for sale following the approval of the Group’s management at the end of 2014 to sell these operations. The transaction was completed at the end of March 2015.
Assets of disposal group classified as held for sale
Segment Finland Baltics Total
Intangible assets 0.1 0.1 0.2
Tangible assets 2.1 4.3 6.5
Inventories 0.7 0.9 1.6
Current receivables 1.1 0.0 1.1
Cash and cash equivalents 0.0 0.0 0.0
4.0 5.4 9.4
Liabilities of disposal group classified as held for sale
Segment Finland Baltics Total
Current liabilities, non interest-bearing 0.6 0.3 0.8
Assets and liabilities held for sale are stated at the carrying amount. There is no material difference to fair value less costs to sell. Basis for fair value has been the contract made with the buyer (fair value hierarchy level 2).