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## COMBINED FINANCIAL STATEMENTS > NOTES TO THE COMBINED FINANCIAL STATEMENTS 

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Adjusted operating profit is presented as an additional performance measure and is shown after share of operating profit of joint ventures and before amortisation of goodwill and intangible assets and exceptional items. Within prior year capital employed, goodwill of £183m/ € 280m arising on the Harcourt acquisition has been reclassified from the Education segment to the Science & Medical segment. 

Turnover is analysed before the £81m/ € 118m (2002: £74m/ € 117m) share of joint ventures’ turnover, of which £20m/ € 29m (2002: £17m/ € 27m) relates to the Legal segment, principally to Giuffrè, and £61m/ € 89m (2002: £57m/ € 90m) relates to the Business segment, principally to exhibition joint ventures. 

Share of operating profit in joint ventures of £16m/ € 23m (2002: £17m/ € 27m) comprises £5m/ € 7m (2002: £5m/ € 8m) relating to the Legal segment and £11m/ € 16m (2002: £12m/ € 19m) relating to the Business segment. 

