1. How do you recognize non-current assets held for sale?

A noncurrent asset is presented in the classified statement of financial position as

current asset only when it qualifies to be classified as “held for sale” in accordance with
PFRS 5. We recognized non-current asset held for sale if its carrying amount will be
recovered principally through a sale transaction rather than through continuing use and
if it is available for immediate sale in its present condition subject only to terms that are
usual and customary and if the sale is highly probable.