13 Assets held for sale and liabilities associated with assets held for sale

€m
	Assets		Liabilities
	31 Dec. 2009	30 June 2010	31 Dec. 2009	30 June 2010
Deutsche Post AG – real estate	18	44	0	0
Deutsche Post Immobilienentwicklung Grundstücksgesellschaft mbH & Co. Logistikzentren KG, Germany – real estate	0	34	0	0
DHL Network Operations, USA – aircraft	12	19	0	0
DHL Exel Supply Chain Euskal-Log S.L., Spain – buildings	16	16	0	0
Astar AirCargo Inc., USA – aircraft	5	5	0	0
DHL Express France	70	0	98	0
DHL Express UK	51	0	51	0
Miscellaneous	7	5	1	0
Assets held for sale and liabilities associated with assets held for sale	179	123	150	0

The sale of the day-definite domestic business of DHL Express UK was completed in March 2010. The day-definite domestic business of DHL Express France was sold in June 2010; Note 2.

Deutsche Post Immobilienentwicklung Grundstücksgesellschaft, Germany, plans to sell four properties. These properties were therefore reclassified as assets held for sale. The most recent appraisal prior to reclassification resulted in an impairment loss of €13 million. 

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