Question：Under IFRS 5, which of the following are NOT factors in an operation being treated as discontinued activity in the financial statements?
　　A. The anticipated sale is an associate acquired exclusively with a view to resale.
　　B. The sale or closure is part of a single co-ordinated plan to dispose of a major line of business.
　　C. It represents a separate line of business.
　　D. Sale or closure must be completed by the end of the reporting period.
　　The correct answers are:
　　Sale or closure must be completed by the end of the reporting period
　　The anticipated sale is an associate acquired exclusively with a view to resale.
　　解析：Sale and closure does not have to occur by the year end for the operation to be treated as discontinued.
　　A discontinued operation is a subsidiary acquired exclusively with a view to resale not an associate.