IFRS Disclosure Guide
36. Notes - Non-current asset held for sale and discontinued operations
Disclosure of non-current assets held for sale and discontinued operations
Disclosure of analysis of single amount of discontinued operations
| Continuing and discontinued operationsnone | |
| Discontinued operationsnone | |
| For the year 2024: | |
| Profit (loss) before tax | |
| Revenue | |
| Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations | |
| Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation | |
| Tax expense (income) relating to gain (loss) on discontinuance | |
| Profit (loss) from discontinued operations |
Cash flows from continuing and discontinued operations
| Year 2024 | |
|---|---|
| Cash flows from (used in) operating activities | |
| Cash flows from (used in) operating activities, continuing operations | |
| Cash flows from (used in) operating activities, discontinued operations | |
| Cash flows from (used in) operating activities{"CashFlowsFromUsedInOperatingActivitiesContinuingOperations":"1.0","CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations":"1.0"}real[] | ∑ |
| Cash flows from (used in) investing activities | |
| Cash flows from (used in) investing activities, continuing operations | |
| Cash flows from (used in) investing activities, discontinued operations | |
| Cash flows from (used in) investing activities{"CashFlowsFromUsedInInvestingActivitiesContinuingOperations":"1.0","CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations":"1.0"}real[] | ∑ |
| Cash flows from (used in) financing activities | |
| Cash flows from (used in) financing activities, continuing operations | |
| Cash flows from (used in) financing activities, discontinued operations | |
| Cash flows from (used in) financing activities{"CashFlowsFromUsedInFinancingActivitiesContinuingOperations":"1.0","CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations":"1.0"}real[] | ∑ |
| Increase (decrease) in cash and cash equivalents, discontinued operations |
| Year 2024 | |
|---|---|
| Income from continuing operations attributable to owners of parent | |
| Income from discontinued operations attributable to owners of parent | |
| Profit (loss) from continuing operations attributable to non-controlling interests | |
| Profit (loss) from discontinued operations attributable to non-controlling interests | |
| Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell |
Explanation of nature and adjustments to amounts previously presented in discontinued operations
Description of non-current asset or disposal group held for sale which were sold or reclassified
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing
Description of segment in which non-current asset or disposal group held for sale is presented
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period
Description of changes in plan to sell non-current asset or disposal group held for sale
Description of non-current asset or disposal group held for sale which were sold or reclassified
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing
Description of segment in which non-current asset or disposal group held for sale is presented
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period
Description of changes in plan to sell non-current asset or disposal group held for sale
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