IFRS Disclosure Guide

◄ 36. Notes - Interests in other entities | Contents | 38. Notes - Inventories ►

37. 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

	Year 2026
Disclosure of analysis of single amount of discontinued operations
Disclosure of analysis of single amount of discontinued operations
Continuing and discontinued operations
Continuing operations, unless line item indicates otherwise	other
	other
Disclosure of analysis of single amount of discontinued operations
Profit (loss) before income taxes
Revenue, operating
Tax expense (income) relating to profit (loss) of discontinued operations, discontinued operations

Tax expense (income) relating to gain (loss) on discontinuance, discontinued operations
Profit (loss) from discontinued operations, discontinued operations

Cash flows from continuing and discontinued operations

	Year 2026
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, 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, 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 2026
Income from continuing operations attributable to owners of parent
Income from discontinued operations attributable to owners of parent, discontinued operations
Profit (loss) from continuing operations attributable to non-controlling interests
Profit (loss) from discontinued operations attributable to non-controlling interests

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

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