COMBINED FINANCIAL STATEMENTS > NOTES TO THE COMBINED FINANCIAL STATEMENTS 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. 46 REED ELSEVIER ANNUAL REPORTS & FINANCIAL STATEMENTS 2003 Segment analysis Adjusted Turnover Operating profit operating profit Capital employed 2003 2002 2003 2002 2003 2002 2003 2002 £m £m £m £m £m £m £m £m Business segment Science & Medical 1,381 1,295 375 294 467 429 1,476 1,550 Legal 1,318 1,349 95 61 301 287 1,985 2,192 Education 898 993 91 102 174 183 1,390 1,569 Business 1,328 1,383 100 50 236 234 763 834 Total 4,925 5,020 661 507 1,178 1,133 5,614 6,145 Geographical origin North America 2,822 3,158 225 142 603 616 4,639 5,190 United Kingdom 823 782 168 129 210 190 432 481 The Netherlands 502 419 162 153 189 169 2 (22) Rest of Europe 541 456 73 55 136 119 516 475 Rest of world 237 205 33 28 40 39 25 21 Total 4,925 5,020 661 507 1,178 1,133 5,614 6,145 Adjusted Turnover Operating profit operating profit Capital employed 2003 2002 2003 2002 2003 2002 2003 2002 € m € m € m € m € m € m € m € m Business segment Science & Medical 2,002 2,059 544 467 677 682 2,096 2,372 Legal 1,911 2,145 138 97 437 456 2,819 3,354 Education 1,302 1,579 132 162 252 291 1,974 2,401 Business 1,926 2,199 144 80 342 372 1,083 1,275 Total 7,141 7,982 958 806 1,708 1,801 7,972 9,402 Geographical origin North America 4,092 5,021 326 226 874 979 6,587 7,941 United Kingdom 1,193 1,243 244 205 305 302 613 736 The Netherlands 728 666 235 243 274 269 3 (34) Rest of Europe 784 725 106 87 197 189 733 727 Rest of world 344 327 47 45 58 62 36 32 Total 7,141 7,982 958 806 1,708 1,801 7,972 9,402 1