3 Operating assets and liabilities

The following section discloses in­for­ma­tion on the movement in net operating assets and liabilities, as well as in significant non-current tangible and intangible assets. In addition, it provides in­for­ma­tion about the allocation of goodwill to the individual cash-generating units and on the results of any applicable impairment tests. Movements in provisions and contingent liabilities are also presented in this section.