| 3.19 | Discontinued operations |
Results for discontinued operations
A discontinued operation is a component of the entity that has been disposed of, or has been classified as held for sale, and:
| · | represents a significant separate line of business or a geographic area of operations; |
| · | is part of a specific coordinated plan to dispose of a significant separate line of business; or |
| · | is a subsidiary acquired solely for the purpose of future sale. |
The gains or losses on discontinued operations, including components of gains or losses from previous years are reported as a single amount on the consolidated statement of profit or loss. This amount, which includes the gains or losses after taxes for discontinued operations and the gains or losses after taxes resulting from measuring and disposing of assets classified as held for sale, or as a discontinuous operation.
