SBRJune 2013 Janne

I understand Janne should not classify the subsidiary as available for sale in 2013, but why it cannot classify as held for sale in 2012? ----- I think the management authorized the sale aldy, and I assume it is ready for sale in present condition, so it can classify as held for sale in 2012. However in 2013, somes organisational changes and additional activities being transferred, this confirm the subsidiary was not available for sale in its present condition, so in 2013, it cannot classify as held for sale.