QUESTION 10

1. If a sale does not take place within one year, can an asset (or disposal group) still be classified as held for sale in accordance with HKFRS 5?

   	1.	Yes. If the delay has been caused by events or circumstances beyond the entity's control.
   	2.	Yes. If there is sufficient evidence that the entity is still committed to the sale.
   	3.	No. It is required to reclassify back to a Non-current asset only.
   	4.	Yes. If the delay has been caused by events or circumstances beyond the entity's control and there is sufficient evidence that the entity is still committed to the sale.
   	5.	None of them.