 | Výklad : | | A component of an enterprise: (a) that the enterprise, pursuant to a single plan, is: (i) disposing of substantially in its entirety, such as by selling the component in a single transaction, by demerger or spin-off of ownership of the component to the enterprise's shareholders; (ii) disposing of piecemeal, such as by selling off the component's assets and settling its liabilities individually; or (iii) terminataing through abandonment; (b) that represents a separate major line of business or geographical area of operations; and (c) that can be distinguished operationally and for financial reporting purposes. |