Held-for-sale classification criteria file

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  PRESSE_HYDRAULIQUE_INUTILISEE

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  DECISION_DU_CONSEIL_COURTIER_ANNONCE

• Asking price

  Number

  285,000

• Reference fair value (datum of the file)

  Number

  280,000

• Expected time to complete the sale (in months)

  Number

  6 months

• Net carrying amount reclassified to assets held for sale

  Number

  240,000

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Account	Debit	Credit
  Asset held for sale	240,000
  Property, plant and equipment		240,000

• Return to use: reclassification to non-current assets

  Entry

  Debit Property, plant and equipment ← Carrying amount reclassified back to non-current assets on ceasing the classification ; Credit Asset held for sale ← Carrying amount reclassified back to non-current assets on ceasing the classification

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale highly probable: criteria met

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Available in its present condition

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Sale expected within one year

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Carrying amount recovered principally through a sale

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedPass
• Judgement on availability documentedPass
• Reclassification entry balancedPass
• Return-to-use entry balancedNot evaluated

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  ENTREPOT_DE_LYON_UTILISE_CHAQUE_JOUR

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  AUCUNE_DECISION_AUCUNE_DEMARCHE

• Asking price

  Number

• Reference fair value (datum of the file)

  Number

• Expected time to complete the sale (in months)

  Number

• Net carrying amount reclassified to assets held for sale

  Number

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Debit Asset held for sale ← Net carrying amount reclassified to assets held for sale ; Credit Property, plant and equipment ← Net carrying amount reclassified to assets held for sale

• Return to use: reclassification to non-current assets

  Entry

  Debit Property, plant and equipment ← Carrying amount reclassified back to non-current assets on ceasing the classification ; Credit Asset held for sale ← Carrying amount reclassified back to non-current assets on ceasing the classification

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale not highly probable: criteria not met

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Carrying amount recovered through continuing use, no disposal plan

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedPass
• Judgement on availability documentedNot filled in this instance
• Reclassification entry balancedNot evaluated
• Return-to-use entry balancedNot evaluated

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  FLOTTE_DE_CAMIONS_UTILISEE_JUSQU_AU_REMPLACEMENT

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  VENTE_DECIDEE_LIVRAISON_APRES_REMPLACEMENT

• Asking price

  Number

• Reference fair value (datum of the file)

  Number

• Expected time to complete the sale (in months)

  Number

  18 months

• Net carrying amount reclassified to assets held for sale

  Number

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Debit Asset held for sale ← Net carrying amount reclassified to assets held for sale ; Credit Property, plant and equipment ← Net carrying amount reclassified to assets held for sale

• Return to use: reclassification to non-current assets

  Entry

  Debit Property, plant and equipment ← Carrying amount reclassified back to non-current assets on ceasing the classification ; Credit Asset held for sale ← Carrying amount reclassified back to non-current assets on ceasing the classification

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Not available in its present condition

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Longer period without a cause beyond the entity's control

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedNot filled in this instance
• Judgement on availability documentedPass
• Reclassification entry balancedNot evaluated
• Return-to-use entry balancedNot evaluated

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  LIGNE_D_ASSEMBLAGE_PROPOSEE_AU_DESSUS_DE_L_EXPERTISE

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  MARCHE_ACTIF_SANS_OFFRE_PRIX_MAINTENU

• Asking price

  Number

  900,000

• Reference fair value (datum of the file)

  Number

  600,000

• Expected time to complete the sale (in months)

  Number

• Net carrying amount reclassified to assets held for sale

  Number

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Debit Asset held for sale ← Net carrying amount reclassified to assets held for sale ; Credit Property, plant and equipment ← Net carrying amount reclassified to assets held for sale

• Return to use: reclassification to non-current assets

  Entry

  Debit Property, plant and equipment ← Carrying amount reclassified back to non-current assets on ceasing the classification ; Credit Asset held for sale ← Carrying amount reclassified back to non-current assets on ceasing the classification

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale not highly probable: criteria not met

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedPass
• Judgement on availability documentedNot filled in this instance
• Reclassification entry balancedNot evaluated
• Return-to-use entry balancedNot evaluated

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  ATELIER_DE_ROUEN_CONTRAT_A_EFFET_DIFFERE

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  VENTE_DECIDEE_EFFET_A_LA_FIN_DU_BAIL

• Asking price

  Number

• Reference fair value (datum of the file)

  Number

• Expected time to complete the sale (in months)

  Number

  30 months

• Net carrying amount reclassified to assets held for sale

  Number

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Debit Asset held for sale ← Net carrying amount reclassified to assets held for sale ; Credit Property, plant and equipment ← Net carrying amount reclassified to assets held for sale

• Return to use: reclassification to non-current assets

  Entry

  Debit Property, plant and equipment ← Carrying amount reclassified back to non-current assets on ceasing the classification ; Credit Asset held for sale ← Carrying amount reclassified back to non-current assets on ceasing the classification

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Longer period without a cause beyond the entity's control

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedNot filled in this instance
• Judgement on availability documentedNot filled in this instance
• Reclassification entry balancedNot evaluated
• Return-to-use entry balancedNot evaluated

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  MACHINE_M1_CLASSEE_LE_31_DECEMBRE_20X5

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  AUCUNE_OFFRE_ACCEPTABLE_PLAN_RETIRE_PAR_LE_CONSEIL

• Asking price

  Number

• Reference fair value (datum of the file)

  Number

• Expected time to complete the sale (in months)

  Number

• Net carrying amount reclassified to assets held for sale

  Number

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

  300,000

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Debit Asset held for sale ← Net carrying amount reclassified to assets held for sale ; Credit Property, plant and equipment ← Net carrying amount reclassified to assets held for sale

• Return to use: reclassification to non-current assets

  Entry

  Account	Debit	Credit
  Property, plant and equipment	300,000
  Asset held for sale		300,000

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale not highly probable: criteria not met

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan withdrawn, classification ceased

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedPass
• Judgement on availability documentedNot filled in this instance
• Reclassification entry balancedNot evaluated
• Return-to-use entry balancedPass

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  LIGNE_M2_ARRETEE_SIX_MOIS_POUR_RENOVATION

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  REPRISE_PREVUE_AUCUN_PLAN_DE_CESSION

• Asking price

  Number

• Reference fair value (datum of the file)

  Number

• Expected time to complete the sale (in months)

  Number

  6 months

• Net carrying amount reclassified to assets held for sale

  Number

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Debit Asset held for sale ← Net carrying amount reclassified to assets held for sale ; Credit Property, plant and equipment ← Net carrying amount reclassified to assets held for sale

• Return to use: reclassification to non-current assets

  Entry

  Debit Property, plant and equipment ← Carrying amount reclassified back to non-current assets on ceasing the classification ; Credit Asset held for sale ← Carrying amount reclassified back to non-current assets on ceasing the classification

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Asset temporarily taken out of use, not abandoned

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedNot filled in this instance
• Judgement on availability documentedNot filled in this instance
• Reclassification entry balancedNot evaluated
• Return-to-use entry balancedNot evaluated

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  ATELIER_M3_FERME_A_DEMOLIR_SANS_ACHETEUR

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  ABANDON_PREVU_EN_20X7_AUCUNE_OFFRE

• Asking price

  Number

• Reference fair value (datum of the file)

  Number

• Expected time to complete the sale (in months)

  Number

• Net carrying amount reclassified to assets held for sale

  Number

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Debit Asset held for sale ← Net carrying amount reclassified to assets held for sale ; Credit Property, plant and equipment ← Net carrying amount reclassified to assets held for sale

• Return to use: reclassification to non-current assets

  Entry

  Debit Property, plant and equipment ← Carrying amount reclassified back to non-current assets on ceasing the classification ; Credit Asset held for sale ← Carrying amount reclassified back to non-current assets on ceasing the classification

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Asset to be abandoned, used until abandonment

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedNot filled in this instance
• Judgement on availability documentedNot filled in this instance
• Reclassification entry balancedNot evaluated
• Return-to-use entry balancedNot evaluated

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  DIVISION_EAUX_GROUPE_DESTINE_A_ETRE_CEDE

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  DECISION_DU_CONSEIL_MANDAT_ET_OFFRES_RECUES

• Asking price

  Number

  520,000

• Reference fair value (datum of the file)

  Number

  518,000

• Expected time to complete the sale (in months)

  Number

  9 months

• Net carrying amount reclassified to assets held for sale

  Number

  650,000

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Account	Debit	Credit
  Asset held for sale	650,000
  Property, plant and equipment		650,000

• Return to use: reclassification to non-current assets

  Entry

  Debit Property, plant and equipment ← Carrying amount reclassified back to non-current assets on ceasing the classification ; Credit Asset held for sale ← Carrying amount reclassified back to non-current assets on ceasing the classification

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale highly probable: criteria met

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Available in its present condition

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Sale expected within one year

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Carrying amount recovered principally through a sale

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedPass
• Judgement on availability documentedPass
• Reclassification entry balancedPass
• Return-to-use entry balancedNot evaluated

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Asset or group: nature, condition, current use and disposal plan

  TextRequired

  CHAINE_DE_REMPLISSAGE_Y_RETIREE_DU_PLAN

• Evidence of the plan: management decision, marketing effort, offers received and timetable

  Text

  DECISION_DU_CONSEIL_DE_RENONCER_A_LA_VENTE

• Asking price

  Number

• Reference fair value (datum of the file)

  Number

• Expected time to complete the sale (in months)

  Number

• Net carrying amount reclassified to assets held for sale

  Number

• Carrying amount reclassified back to non-current assets on ceasing the classification

  Number

  150,000

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Points reviewed: recovery through sale, availability, commitment, price, time frame, abandonment, plan change

  ChecklistRequired

  • Recovery of the carrying amount through sale rather than use analysed
  • Availability of the asset in its present condition checked
  • Management commitment and active marketing checked
  • Asking price compared with fair value
  • One-year period or cause of the delay examined
  • Abandonment or temporary stop distinguished from a sale
  • Change in the disposal plan checked

• Reclassification to assets held for sale

  Entry

  Debit Asset held for sale ← Net carrying amount reclassified to assets held for sale ; Credit Property, plant and equipment ← Net carrying amount reclassified to assets held for sale

• Return to use: reclassification to non-current assets

  Entry

  Account	Debit	Credit
  Property, plant and equipment	150,000
  Asset held for sale		150,000

IFRS 5 §6IFRS 5 §7IFRS 5 §8IFRS 5 §9IFRS 5 §12IFRS 5 §13IFRS 5 §14IFRS 5 §26

• Sale highly probable

  JudgmentRequired

  Sale highly probable: criteria met / Sale not highly probable: criteria not met

  Rule and cross-reference: a sale is highly probable when management is committed to a plan, an active programme to locate a buyer has been initiated, the asset is offered at a price that is reasonable in relation to its fair value, the sale is expected within one year and significant changes to the plan are unlikely (IFRS 5, para. 8). No probability percentage is set.

• Rationale: commitment, marketing effort, price against fair value, alternative rejected

  TextRequired

• Availability for immediate sale

  JudgmentRequired

  Available in its present condition / Not available in its present condition

  Rule and cross-reference: the asset must be available for immediate sale in its present condition, subject only to terms that are usual for such sales (IFRS 5, para. 7).

• Rationale: condition of the asset, terms of the sale, use until delivery, alternative rejected

  TextRequired

• One-year period and delay beyond the entity's control

  JudgmentRequired

  Sale expected within one year / Longer period due to circumstances beyond the entity's control, plan maintained / Longer period without a cause beyond the entity's control

  Rule and cross-reference: the sale is expected within one year; a longer period does not prevent classification if the delay is caused by events or circumstances beyond the entity's control and the entity remains committed to its plan (IFRS 5, paras. 8 and 9).

• Rationale: timetable, cause of the delay, commitment maintained, alternative rejected

  TextRequired

• Sale, abandonment or temporary stop

  JudgmentRequired

  Carrying amount recovered principally through a sale / Carrying amount recovered through continuing use, no disposal plan / Asset to be abandoned, used until abandonment / Asset temporarily taken out of use, not abandoned

  Rule and cross-reference: an asset whose carrying amount will be recovered principally through a sale is classified as held for sale (IFRS 5, para. 6); an asset to be abandoned is not, because its carrying amount is recovered through use until abandonment (IFRS 5, para. 13); an asset temporarily taken out of use is not treated as abandoned (IFRS 5, para. 14).

• Rationale: mode of recovery, duration of the stop, management intention, alternative rejected

  TextRequired

• Disposal plan maintained or changed

  JudgmentRequired

  Plan withdrawn, classification ceased

  Plan maintained, classification kept / Plan withdrawn, classification ceased

  Rule and cross-reference: if the asset ceases to meet the criteria, it is no longer classified as held for sale and follows the provisions on ceasing the classification (IFRS 5, paras. 26 to 29).

• Rationale: facts behind the change, date of the decision, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §8IFRS 5 §12IFRS 5 §26

• Disclosures: basis of classification, criteria met after the closing date, plan change

  ChecklistRequired

  • Facts and circumstances of the classification stated
  • Criteria met after the closing date noted
  • Change in the disposal plan described

• Paragraphs cited in this workpaper and their verification status

  References

• Judgement on the probability of the sale documentedNot filled in this instance
• Judgement on availability documentedNot filled in this instance
• Reclassification entry balancedNot evaluated
• Return-to-use entry balancedPass

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0