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Discontinued operation
A component of an entity that either has been disposed of or is classified as held for sale and: (a) represents a separate major line of business or geographical area of operations, (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or (c) is a subsidiary acquired exclusively with a view to resale.
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- Part of Speech: noun
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- Industry/Domain: Financial services
- Category: Accountancy
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