| AA. |
Discontinued operation
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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:
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· |
Represents a separate major line of business or geographic area of operations,
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Is part of a single coordinated plan to dispose of a separate major line of business or geographic area of operations; or
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Is a subsidiary acquired exclusively with a view to re-sell.
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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. When an operation is classified as a discontinued operation, the comparative statement of profit or loss and other comprehensive income is re-presented as if the operation had been discontinued from the start of the comparative year.
In the cash flow, the net proceeds from discontinued operation is disclosed in a separate line. The changes based on operating, investing and financing activities are reported in Note 29.
