9.8 Assets held for sale (disposal group) and liabilities associated with them

Non-current assets (or disposal groups) are classified by the Group as held for sale, if their carrying amount will be recovered by the sale transaction rather than by the continued usage, contingent on their availability for immediate sale in their current condition and maintaining conditions that are customarily applied in the sale of these assets (or disposal groups) and their sale is highly probable. The sale is understood as highly probable if the Group is determined to fulfil the plan to sell an asset or a disposal group, actions were undertaken to actively search for a buyer, an asset is offered at cost, which is rational as compared to its current fair value, and the Group intends to sell an asset in a year from the classification day. Extension of the period required to conclude the sale by more than 1 year is possible only if the delay was caused by events or circumstances outside of the Group’s control, and the Group itself may prove that it is determined to fulfil the plan to sell an asset. 

At the moment of reclassification, these assets are measured at the lower of the following values: the carrying amount or the fair value decreased by costs to sell. The difference between the measurement at fair value is recognised in other operating costs. At the moment of later measurement, the potential reversal of fair value is recognised in other operating income.