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Non-current assets held for sale and discontinued operations
Discontinued operations
2.1 Summary of accounting treatment
Discontinued
operations Separate major
line of business
or geographical
area
Component of entity:
disposed of, or Part of single
classified as co-ordinated
held for sale plan
Subsidiary
acquired with a
Show separately to view to resale
help users predict
performance
Single amount Post-tax trading Analysed in notes:
on statement of profit or loss and revenue, costs, pre-tax
profit or loss gains/losses on assets profit, tax, gains/losses
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