| v. | Discontinued operation: |
A discontinued operation is a component of the Group’s business, the operations and cash flows of which can be clearly distinguished from the rest of the Group and which:
| (1) | Represents a separate major line of business or geographical area of operations; |
| (2) | Is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or |
| (3) | Is a subsidiary acquired exclusively with a view to re-sale. |
Classification as a discontinued operation occurs on disposal or when the operation meets the criteria to be classified as held-for-sale, if earlier.
When an operation is classified as a discontinued operation, the comparative statement of comprehensive income and cash flow is re-presented as if the operation had been discontinued from the start of the comparative year.