| 18. | DISCONTINUED OPERATIONS |
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:
| • | Represents a separate major line of business or geographic area of operations; |
| • | Is part of a single co-ordinated plan to dispose of a separate major line of business or geographic area of operations; or |
| • | Is a subsidiary acquired exclusively with a view to re-sale. |
Classification as a discontinued operation occurs at the earlier of 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 income statement and statement of cash flows are re-presented as if the operation had been discontinued from the start of the comparative period.