(b) Badars sole activity is the operation of hotels all over the world. After a period of declining profitability, Badars directors made the following decisions during the year ended 31 March 2013:

it disposed of all of its hotels in country A;

it refurbished all of its hotels in country B in order to target the holiday and tourism market. The previous target market in country B had been aimed at business clients.

Required: Treating the two decisions separately, explain whether they meet the criteria for being classified as discontinued operations in the financial statements for the year ended 31 March 2013.