IFRS 5-Non current asset held for sale

Short answer - ALL. Long answer: 6 An entity shall classify a non-current asset (or disposal group) as held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use. 7 For this to be the case, the asset (or disposal group) must be: - available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (or disposal groups) AND - its sale must be highly probable. 8 For the sale to be highly probable: - the appropriate level of management must be committed to a plan to sell the asset (or disposal group) AND - an active programme to locate a buyer and complete the plan must have been initiated. FURTHER, the asset (or disposal group) must be actively marketed for sale at a price that is reasonable in relation to its current fair value. IN ADDITION, the sale should be expected to qualify for recognition as a completed sale within one year from the date of classification ...