Nca hfs

Hi sir, Non-Current Assets Held for Sale and Discontinued Operations “ the assets and liabilities of disposal groups should not be offset and must be presented separately within total assets and total liability” Could u plz clarify my misunderstanding 1) Is is different treatement from nca hfs Or disposal group? If yes, whats the diff 2) i thought both ways is allowed wethet to classify non current assets/liab To current assetst/liab Or net the non current A/L and put the figure under current Thanks