Portal Bhd, a window manufacturer, has the following assets on 31 December 2017. Under IFRS 5, both of these assets meet the definition of a 'component'. A window making machine with a carrying value of RM1.25 million. At 31 December 2017, the company stopped using the machine as it recently acquired a more efficient window making machine. It kept it in care an maintenance just in case it would be needed as a backup. On 3 February 2018, Portal Bhd was offered RM1.1 million for the machine by Sun Bhd and the sale was complete in March 2018. A distribution warehouse which is currently advertised through a major estate agent in Serdang for sale at RM3 million. The property was listed for sale in November 2016 and so far no buyer has been found. The company is hopeful of a sale. On 14 January 2018, an offer of RM2.9 million was received for the warehouse and the sale was completed on 14 February 2018. The financial statements were authorised for issue on 3 March 2018. Under IFRS 5, can either of these assets be classified as "held for sale" in the financial statements for the year ending 31 December 2017