Disposal group Held for sale

Sale after the y/e may provide additional, but unnecessary, evidence that it was held-for-sale at the reporting date - it's unnecessary because the criteria for recognition as HFS must be met/demonstrated/evidenced AS AT the reporting date. The sale DE FACTO is after the reporting date - you cannot recognise the sale in the current year any more that you could recognise sales of goods in January 2021 as if they had been made in 2020.