doc__table__2655
| 37 | Any gain or loss on the remeasurement of a non-current asset (or disposal group) classified as held for sale that does not meet the definition of a discontinued operation shall be included in profit or loss from continuing operations.
← Gains or losses relating to continuing operations · All articles · Presentation of a non-current asset or disposal group classified as held for sale →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.