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The document discusses IFRS 5 regarding discontinued operations and the classification of Barham Co and Watson Co within the Moyes group, emphasizing the subjective nature of defining a separate major line of business. It details the calculation of the consolidated gain on disposal of Barham Co, including adjustments for goodwill and non-controlling interest, leading to an overall gain of $29 million. Additionally, it outlines the cash flow implications of acquiring and disposing of subsidiaries, including

Author

Irtaza Hasan

Language

EN