Merck 2014 Annual Report Download - page 234

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229CONSOLIDATED FINANCIAL STATEMENTS → Notes to the Group accounts
The reconciliation of operating assets presented in the Segment
Reporting to the total assets of the Group was as follows:
€ million Dec. 31, 2014 Dec. 31, 2013
Assets 26,010.1 20,818.6
Monetary assets (cash and cash equivalents, current financial assets, loans and securities) – 5,563.1 – 3,539.3
Non-operating receivables, income tax receivables, deferred taxes and net defined benefit assets –1,380.6 – 913.1
Assets held for sale – – 27.1
Operating assets (gross) 19,066.4 16,339.1
Trade accounts payable –1,539.4 –1,364.1
Other operating liabilities –1,815.0 – 681.0
Segment liabilities – 3,354.4 – 2,045.1
Operating assets (net) 15,712.0 14,294.0
The operating assets (gross) of the Group are determined by ad-
justing all assets totaling €26,010.1 million (2013: €20,818.6 mil-
lion) for monetary assets totaling € 5,563.1 million (2013:
€3,539.3 million) as well as all other non-operating assets total-
ing €1,380.6 million (2013: €913.1 million). Furthermore, in 2013
assets held for sale of €27.1 million were not included in operat-
ing assets. After deducting the reported segment liabilities which
represented the operating liabilities totaling € 3,354.3 million
(2013: €2,045.1 million), the operating assets (net) of the Group
amounted to €15,712.0 million (2013: €14,294.0 million).
As of January 1, 2014, the two product groups Neurobion® (vita-
min B-based analgesic) and Floratil® (a probiotic antidiarrheal)
were transferred from the Biopharmaceuticals division to the Con-
sumer Health division. This involved a transfer of goodwill in the
amount of €78.8 million, which had been allocated previously to
the Biopharmaceuticals division. The transfer of the product groups
resulted in the following adjustments of prior-year figures, taking
into account the adjusted disclosure of amortization of intangible
assets: