翻译一下，关于discontinued operation的几种情况

翻译一下，关于discontinued operation的几种情况文如下：1. the sale or termination is completed either in the period or before theearlier of three months after the commencement of the subsequent period or the date on which the financial statements are approved; 2. if a termination, the former activities have ceased permanently; 3. the sale or termination has a material effect on the nature and focus of the reporting entity's operations and represents a material reduction in its operating facilities resulting either from its withdrawal from a particular market (whether class of business or geographical) or from a material reduction in turnover in continuing markets; 4. the assets, liabilities, results of operations and activities are clearly distinguishable, physically and operationally and for financial reporting purposes.

1。出售或终止完成要么期限或theearlier之前的三个月,开始之后的随后的时间或日期的财务报表是批准;2。如果一个终止,前者活动已经停止永久;3。出售或终止有重大影响的性质和关注的报告实体的运营和代表一个材料减少其操作设施产生的要么从其退出一个特定的市场(无论是业务类别或地理)或从材料减少周转率在持续的市场;4。资产、负债、操作和活动的结果清晰可辨,身体和运营和财务报告的目的。

1。完成销售或终止在期间或之前 前三个月之后的随后时期或日期的财务报表被批准。 2.如果终止时,这位前活动已经停止永久。 3。出售或终止具有重大影响的自然和集中申报单位的业务代表了一种材料,在其经营设施造成减少来自撤销该特定市场的业务或是否从材料的地理)或降低流动率继续市场。 4。资产、负债、经营业绩和活动都清楚区分、身体、操作和财务报告的目的。