Non-current assets / disposal groups classified as held for sale in the amount of 76 M € (in 2005: 881 M €) concern assets and disposal groups mainly related to Sogerma. The previous year’s figure relates mainly to sales financing activities in Airbus which have been disposed in current year. The disposal group includes liabilities directly associated with non-current assets classified as held for sale amounting to 64 M € (in 2005: 62 M €).

At December 31^st, 2006, EADS held three subsidiaries for sale in the Group’s financial statements. The net assets were written down to the lower of their carrying amount or fair value less costs to sell resulting in an impairment loss of (84) M €.

As of December 1^st, 2006, EADS carried out a spin-off of the MRO business located in Bordeaux into a separate legal entity “Sogerma Services” and sold 40% of the shares for no consideration. The remaining 60% shares of Sogerma Services as well as the shares of the subsidiaries Barfield and Sogerma Tunisia were sold beginning of January 2007. The corresponding assets and liabilities of these companies are thus presented as held for sale as of December 31^st, 2006.

The non-current assets and disposal groups classified as held for sale comprise as of December 31^st, 2006 trade receivables of 34 M €, inventories of 15 M € and other assets in the amount of 10 M € for the Sogerma business. Included are also Airbus assets of 17 M € (in 2005: 881 M €) concerning mainly sales financing activities.

The corresponding liabilities for the Sogerma business, accounted for as Liabilities directly associated with non-current assets classified as held for sale amount to 64 M € and comprise current other liabilities (27 M €), provisions (14 M €), short term financial liabilities (12 M €) and other liabilities (11 M €). As at December 31^st, 2005 the disposal group included liabilities of 62 M € for Airbus.