no depreciation

Definition
non laasset held for sale is one that will not
vent
be and on continuing bari and carrying value will be
recovered principally through the care of that asset

oreof way to increase net punt

IP beli ppe awaken Kat orang
PPE th amin main lama ath that I long pole's
N A HFS
PPE not aced anymore to masuk this lategory

eg PPE
revalued
them
im 650K
640k

criteria for clarification in present condition

too immediate sale
asset must be available
ability to harsher asset 1 buyer
entity has intention
in its present condition
if all criteria are satisfied
call it Lighty probable sell
management
Timmins internat n the plan to
actuthpingtimmeterto Locate buyer and complete
the plan to tell has been initiated

price
his Yiannetine
In't.ee yiattnantgetiiiiinanwn
plan
all within 12 months
expected to
 entension of 1 year period ALLOWED IF
unable to all in ly if events causing the delay
aeleyond the control of entity Kid entity I
committed to all

situation when I year entension acceptable

ture's Comititment to sell buyer imposes conditions
action and respond to the conditions could be done fond
In a trim purchase commitment to obtained and commitment

highly probable within I year

A buyer unenpecTEDly imposed action be timely action have

77.7 been taken
marry panjang drag mass

circumstances Lenity took

there are changes in
actions necessary to respond to the charges
asset actively marketed at a reasonable price
being
sale is highly probable
there is management commitment to call

NCA not classified held for sale

abandoned allets
A abandoned group operation

measurement Lower of cartying amount

hittin
cost to cate
not depreciated 4 commision
etc
reclassified as at Low ER of
N.ca
CA of alief BEFORE classified as held for
sale