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On June 1, 2018, entity D Limited plans to sell a group of assets and liabilities, which is classified as a disposal group. On July 31, 2018, the Board of Directors approved and committed to the plan to sell the manufacturing unit by entering into a firm purchase commitment with entity G Limited. However, since the manufacturing unit is regulated, the approval from the regulator is needed for sale. The approval from the regulator is customary and highly probable to be received by November 30, 2018 and the sale is expected to be completed by 31st March, 2019. Entity D Limited follows December year end. The assets and liabilities attributable to this manufacturing unit are as under. (in lakh) Particulars Carrying value as on Carrying value as on 314 December, 2017 31 July, 2018 Goodwill 1,000 1,000 Plant and Machinery 2,000 1,800 Building 4,000 3,700 Debtors 1,700 2,100 Inventory 1,400 800 Creditors (600) (500) Loans 14.000) (3.700) Net 5.500 5,200 The fair value of the manufacturing unit as on December 31, 2017 is 74,000 lakh and as on July 31, 2018 is 73,700 lakh. The cost to sell is 7200 lakh on both these dates. The disposal group is not sold at, the period end i.e., December 31, 2018. The fair value as on 318 December, 2018 is lower than the carrying value of the disposal group as on that date. Required: 0 Assess whether the manufacturing unit can be classified as held for sale and reasons thereof. If yes, then at which date? (i) The measurement of the manufacturing unit as on the date of classification as held for sale. (ii) The measurement of the manufacturing unit as at the end of the year. (10 Marks)