This is the value of profit (loss) from non-current assets and disposal groups classified as held for sale and discontinued operations recognised during the relevant period.Profit (loss) from non-current assets and disposal groups classified as held for sale is determined in accordance with the relevant Accounting Standards.Profit (loss) from discontinued operations for this item represents only remeasurement gains or losses of non-current assets or disposal groups classified as held for sale which meet the definition of a discontinued operation according to the relevant Accounting Standards. It excludes operating results of discontinued operations that are or will be discontinued during the current financial year; and the gain or loss on sale of the discontinued operations.