33An entity shall present or disclose:

33 An entity shall present or disclose:
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(b) an analysis of the single amount in (a) into:
(i) the revenue, expenses and pre‑tax profit or loss of discontinued operations;
(ii) the related income tax expense as required by paragraph 81(h) of AASB 112.
(iii) the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation; and
(iv) the related income tax expense as required by paragraph 81(h) of AASB 112.
The analysis may be presented in the statement of comprehensive income or disclosed in the notes or in the statement of comprehensive income. If it is presented in the statement of comprehensive income it shall be classified presented in the discontinued operations categorya section identified as relating to discontinued operations, ie separately from continuing operations. The analysis is not required for disposal groups that are newly acquired subsidiaries that meet the criteria to be classified as held for sale on acquisition (see paragraph 11).
(c) the net cash flows attributable to the operating, investing and financing activities of discontinued operations. This information These disclosures may either be presented in the statement of cash flows or disclosed either in the notes or in the financial statements. These disclosures are not required for disposal groups that are newly acquired subsidiaries that meet the criteria to be classified as held for sale on acquisition (see paragraph 11).
(d) the amount of income from continuing operations and from discontinued operations attributable to owners of the parent. This information These disclosures may either be presented in the statement of comprehensive income or disclosed be presented either in the notes or in the statement of comprehensive income.
33A If an entity presents the items of profit or loss in a separate statement of profit or loss separate from a statement presenting comprehensive income as described in paragraph 12(b) of AASB 1810A of AASB 101, a category section identified as relating to discontinued operations is presented in the that statement of profit or loss.
34 An entity shall re‑present the presentations and disclosures in paragraph 33 for prior periods presented in the financial statements so that the presentations and disclosures relate to all operations that have been discontinued by the end of the reporting period for the latest period presented.
35 Adjustments in the current period to amounts previously classified presented in the discontinued operations category discontinued operations that are directly related to the disposal of a discontinued operation in a prior period shall also be classified separately in the discontinued operations categorydiscontinued operations. The nature and amount of such adjustments shall be disclosed. Examples of circumstances in which these adjustments may arise include the following:
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36 If an entity ceases to classify a component of an entity as held for sale, the results of operations of the component previously classified presented in the discontinued operations category discontinued operations in accordance with paragraphs 33–35 shall be reclassified and included in income from continuing operations for all periods presented. The amounts for prior periods shall be described as having been re‑presented.
36A An entity that is committed to a sale plan involving loss of control of a subsidiary shall present or disclose the information required in paragraphs 33⁠–⁠36 when the subsidiary is a disposal group that meets the definition of a discontinued operation in accordance with paragraph 32.
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