Question：According to IFRS 5 which of the following is not a factor in determining whether a entity component's results should be classified as discontinued operations in the income statement?
A. The entity component is a subsidiary acquired exclusively with a view to resale.
B. The entity component represents a separate major line of business or geographical area of operations.
C. The entity component has either been disposed of or is classified as held for sale.
D. The entity component is part of a single, co-ordinated plan to dispose of a separate major line of business or geographical area of operations.
E. All of these factors are relevant.
The correct answer is: All of these factors are relevant.