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22 ASSETS AND LIABILITIES HELD FOR SALE
Non-current assets and groups of assets and labltes whch comprse dsposal groups are classfed as ‘held for sale’ when all of
the followng crtera are met a decson has been made to sell the assets are avalable for sale mmedately the assets are beng
actvely marketed and a sale has been agreed or s expected to be concluded wthn 12 months of the balance sheet date
Immedately pror to classfcaton as held for sale, the assets or groups of assets are remeasured n accordance wth the roup’s
accountng polces Subsequently, assets and dsposal groups classfed as held for sale are valued at the lower of book value or
far value less dsposal costs Assets held for sale are not deprecated
 mllon
2015
 mllon
2014
roups of assets held for sale
oodwll and ntangbles 43 12
Property, plant and equpment 73 4
Inventores 35 1
Trade and other recevables 3 1
Other 5 5
159 23
Non-current assets held for sale
Property, plant and equpment 20 24
Labltes held for sale
Labltes assocated wth assets held for sale 61
23 RELATED PARTY TRANSATIONS
A related party s a person or entty that s related to the roup These nclude both people and enttes that have, or are subect to, the
nfluence or control of the roup
The followng related party balances exsted wth assocate or ont venture busnesses at 31 December
Related party balances
 mllon
2015
 mllon
2014
Tradng and other balances due from ont ventures 116 105
Tradng and other balances due from/(to) assocates
JOINT VENTURES
Sales by Unlever group companes to Unlever Jerónmo Martns and Peps Lpton ont ventures were 121 mllon and 69 mllon
n 2015 (2014 106 mllon and 51 mllon) respectvely Sales from Unlever Jerónmo Martns and from Peps Lpton ont ventures
to Unlever group companes were 46 mllon and 51 mllon n 2015 (2014 46 mllon and 54 mllon) respectvely Balances
owed by/(to) Unlever Jerónmo MartnsandPeps Lpton ont ventures at 31 December 2015 were 121 mllon and (5) mllon
(2014 112 mllon and (6) mllon) respectvely
ASSOIATES
Langholm aptal Partners nvests n prvate European companes wth above-average longer-term growth prospects
Langholm aptal II was launched n 2009 Unlever has nvested 55 mllon n Langholm II, wth an outstandng commtment
at the end of 2015 of 20 mllon (2014 40 mllon)
134 Unilever Annual Report and Accounts 2015Financial statements
NOTES TO THE ONSOLIDATED FINANIAL STATEMENTS
UNILEVER ROUP ONTINUED