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39.1 Accounting policy

Annual Report 2018 > RESULTS 2018 > Supplementary Information and Notes > 39. Assets held for sale > 39.1 Accounting policy
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Assets and liabilities or groups held for sale are classified as held for sale if there is a sale plan for them and there is an active program of finding the buyer.

Assets and liabilities held for sale or groups held for sale are measured as one of the two values, whichever is lower: previous carrying amount or fair value minus the costs of effecting the sale.

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