Notes for P&L

Note 3 Discontinued operations

Accounting policy

A discontinued operation is a component of the Group that has been disposed of or is classified as held for sale and represents a separate major line of business or geographical area of operations, or is part of a single coordinated plan to dispose of such a line of business or geographical area, in accordance with IFRS 5. The results of discontinued operations are presented as a single amount in the statement of comprehensive income, comprising the post-tax profit or loss of the discontinued operations and the post-tax gain or loss recognized on the measurement to fair value less costs to sell or on disposal. Comparative information is restated accordingly.
 
Description of discontinued operations and basis for classification
As part of the Group’s transformation and strategic exit from commoditized, low-margin operations, the Group has classified the Mobile and PC operations, as well as Access China operations, as discontinued operations in accordance with IFRS 5. These operations represent components that have been discontinued and are clearly distinguishable from the Group’s continuing operations. 
The classification is intended to provide a more transparent view of the performance of the Group’s continuing operations.
 
Income statement – discontinued operations

Cash flow statement - discontinued operations