of Professional Practice, KPMG US. This intercompany transaction, determined to be at fair value, is eliminated in consolidation. (with an audit report in the case of annual financial statements). var plc289809 = window.plc289809 || 0; Any loss recognized on a discontinued operation classified as held for sale in accordance with paragraphs 205-20-45-3B through 45-3C shall not be allocated to the major classes of assets and liabilities of the discontinued operation. While the guidance does not specify how to determine which classes of assets and liabilities held for sale should be considered major, an example included in the guidance included cash, trade receivables, inventories, property, plant and equipment, trade payables, and short-term borrowings. In addition, effects related to the divestiture of the former TaylorMade and CCM Hockey operations that were sold in previous periods, are shown as discontinued operations in the consolidated income statement. Fiscal year is February-January. The allocation to discontinued operations of other consolidated interest that is not directly attributable to or related to other operations of the reporting entity is permitted but not required. var abkw = window.abkw || ''; Net Income from Continuing Operation Net . zThis standard is expected to be applicable for annual periods beginning on or after 1 January 2006, with special transitional provisions. . })(); var AdButler = AdButler || {}; AdButler.ads = AdButler.ads || []; Other consolidated interest that cannot be directly attributed to other operations of the reporting entity is allocated based on the following ratio: Less: Debt required to be paid off as part of disposal transaction, Net assets of consolidated reporting entity, Less: Debt of the discontinued operation that will be assumed by buyer, Less: Debt required to be paid off as part of the disposal transaction, Less: Debt that is directly attributed to other operations. Reporting entities must use judgment to determine the classification of income and expense (i.e., which income statement line items to include them in) within continuing operations. The transaction is expected to be completed in the first quarter of 2022. On February 11, 2021, the company decided to initiate a formal process aimed at divesting Reebok, which was completed with signing of a sales agreement with Authentic Brands Group LLC on August 12, 2021. ASU 2014-08, however, permits such continued involvement as long as the disposal meets other criteria. If a reporting entity had cash flow or fair value hedges related to the operations of a component that is being disposed of, management should assess whether gains or losses previously recognized in income from the hedging relationshipshould be reclassified into discontinued operations as well as whether subsequent gains or losses through the disposal date should be reported in discontinued operations. Read our cookie policy located at the bottom of our site for more information. Consider removing one of your current favorites in order to to add a new one. Sales via the digital sales channels almost doubled year-on-year, building on the very strong growth momentum that already began in 2020. Despite this, the offline channels achieved good sales growth in the first half of 2021. Gains from discontinued operations for the financial year 2021 include a write-up of the previously impaired Reebok trademark in the amount of 549million. Profit or loss for the period from discontinued operations after taxes is attributable to the shareholders of METRO AG in the amount of 649 million (2017/18: 110 million).Non-controlling interests account for 1 million of earnings (2017/18: 0 million).. Mammut has thus continued to execute its three-pillar strategy: promoting the e-commerce business as the lead channel, establishing a sustainable supply chain despite certain challenges with the short-term availability of products and developing Mammut in the Nordics. Refer to, A reporting entity may enter into a foreign currency forward contract to mitigate exchange rate risks from the sale of a component transacted in a currency other than the reporting entitys functional currency. Independent Auditors Assurance Report on Examination of the Compensation Report, Group Management Report Financial Review, Statement of Financial Position and Statement of Cash Flows, Financial Statements and Management Report of adidasAG, Disclosures persuant to German Commercial Code, Consolidated Statement of Financial Position, Consolidated Statement of Comprehensive Income, Consolidated Statement of Changes in Equity, 02 Summary of Significant Accounting Policies, Notes to the Consolidated Statement of Financial Position, 12 Trademarks and other Intangible Assets, 22 Other Non-Current Financial Liabilities, Notes to the Consolidated Income Statement, 38 Other Financial Commitments and Contingencies, 41 Information relating to the German Corporate Governance Code, nexxar - digital reporting evolved - Online Report, adidas Group | Last update: March 9, 2022. The following information was filed by E.W. FSP Corps borrowing arrangement requires that a portion of the proceeds of the sale of Component Y be used to repay FSP Corps consolidated debt, and FSP Corp allocates interest expense for the repaid debt to discontinued operations in accordance with. for sale or discontinued operations may be necessary to comply with the general requirements of Ind AS 1, in particular paragraphs 15 and 125 of that Standard. For reporting on the statement of cash flows, see, Even if a discontinued operation is disposed of by sale before the end of a reporting period and therefore there are no assets and liabilities held for sale to be presented at the current balance sheet date, the assets and liabilities of the discontinued operation must be presented separately in the prior period balance sheet. The new standard requires that a disposal represent a strategic shift that has (or will have) a major effect on an entitys operations and financial results. While ASU 2014-08 does not define major, it offers as examples the disposition of a line of business or a significant geographic area. Discontinued operations are the results of operations of a component of an entity that is either being held for sale or which has already been disposed of. Includes losses on early retirement of debt of $10 million, $123 million, and $422 million for 2019, 2017, and 2016, respectively. As part of the transaction, the parties agreed on an interest-bearing vendor loan of CHF 60.0 million, which will be repaid by the purchaser by January 2027 at the latest. var pid494109 = window.pid494109 || rnd; The fair value was calculated based on the existing purchase price agreement. Collectively, the S&P 500 reported $5.66 trillion in operating income during those four years. . Discontinued Operations: Profit after tax from discontinuing . This report on Form 8-K updates Items 6, 7, 8 and 15 (Exhibit 12 only) of the Company's and the Operating Partnership's annual report on Form 10-K for the year ended December 31, 2011 to reclassify those properties sold during the first three months of 2012 as a component of discontinued operations for each period presented in the annual report. The statement of stockholdersequity is not impacted by discontinued operations reporting. The number of companies reporting discontinued operations jumped significantly, however, with the adoption of SFAS 144 in 2002, to 589a 95% increaseand has remained at a higher level. Such payments are not considered costs to sell under, For SEC registrants, financial statements areissuedwhen complete financial statements are first issued to the public for general use and reliance in a format that conforms with US GAAP (with an audit report in the case of annual financial statements). ALFA reports record annual EBITDA of US $2.1 billion with Axtel as Discontinued Operations; 4Q22 EBITDA of US $346 million PR Newswire SAN PEDRO GARZA GARCA, Mexico , Feb. 15, 2023 /PRNewswire/ -- ALFA, S.A.B. discontinued businesses, and restructuring costs is set forth in Notes 3, 4 and 6. This article examines how changes in the accounting for discontinued operations have impacted reporting in the past and proposes how ASU 2014-08 may impact accounting for discontinued operations in the future. Note 4 - Discontinued Operations and Business Dispositions; Note 5 - Inventories; Note 6 - Property, Plant and Equipment; Note 7 - Investment in Unconsolidated Affiliates; Note 8 - Variable Interest Entities; Note 9 - Leases; Note 10 - Intangible Assets; Note 11 - Accrued Liabilities; Note 12 - Restructuring, Impairment and Plant Closing Costs Grupa LOTOS S.A. This relates mainly to the valuation and payment of earn-out components. New York, NY 10005 AdButler.ads.push({handler: function(opt){ AdButler.register(165519, 459496, [300,600], 'placement_459496_'+opt.place, opt); }, opt: { place: plc459496++, keywords: abkw, domain: 'servedbyadbutler.com', click:'CLICK_MACRO_PLACEHOLDER' }}); . Net Income from Continuing & Discontinued Operation-2,487,000-2,487,000. 488.3. . Illustrative Annual Report 2005 83 PwC Holdings Ltd and Its Subsidiaries Notes to the Financial Statements for the financial year ended 31 December 2005 Reference document.write('
'); var rnd = window.rnd || Math.floor(Math.random()*10e6); Financial statement presentation. How to Report Discontinued Operations. Each member firm is a separate legal entity. The working capital that is retained by FSP Corp should not be presented asdiscontinued operationson the balance sheet. 30. var plc494109 = window.plc494109 || 0; var absrc = 'https://servedbyadbutler.com/adserve/;ID=165519;size=300x250;setID=228993;type=js;sw='+screen.width+';sh='+screen.height+';spr='+window.devicePixelRatio+';kw='+abkw+';pid='+pid228993+';place='+(plc228993++)+';rnd='+rnd+';click=CLICK_MACRO_PLACEHOLDER'; The number of companies reporting discontinued operations did not grow significantly from 1995 to 2001 (i.e., before SFAS 144), nor did the ratio of companies reporting gains versus losses . investor(at)bystronic.com, This website uses cookies to ensure you get the best experience on our website.Learn more, 7. var divs = document.querySelectorAll(".plc461032:not([id])"); var abkw = window.abkw || ''; The component will qualify as a discontinued operation as of September 30, 20X1. The decrease year-over-year was primarily driven by a decrease in cannabis flower revenue in Canada driven by adverse price/mix shift and the impact of the weakened Canadian dollar against the U.S. dollar during the period, partially offset by higher cannabis extract sales in Canada and . You can calculate the net profit margin using numbers from Mattel's income statement: $776,464,000 (Net profit . FSP Corp enters into a sale agreement with Buyer to sell FSP Corps wholly-owned subsidiary (Subsidiary X). If an entity reports a discontinued operation, basic and diluted amounts per share must be disclosed for the discontinued operation either on the face of the of comprehensive income (or separate income statement if . var div = divs[divs.length-1]; Replay of webcast Q4 2020 and 2020 results. This is attributable to a visible recovery across all regions and the Mobility, Specialities and Living & Care segments. We use cookies to improve your experience on our site. No. Some stakeholders argued that the prior standard, Statement of Financial Accounting Standards (SFAS) 144, was unnecessarily complex and difficult to apply; others argued that application of SFAS 144 too frequently resulted in small, recurring asset disposals being treated as discontinued operations. Shows the $5 million cash inflow as an operating cash flow, or fails to disclose this as a discontinued operation, and. The issuance of an earnings release does not constitute financial statement issuance. 03. 2022 2021 2020 2019 2018 5-year trend; Sales/Revenue: 23,601: 16,434: 9,763: 6,731: 6,475 Prior to 2002, the rules for discontinued operations were described in Accounting Principles Bulletin (APB) 30. 29. It then makes three 'Blind Freddy' errors: Continues to recognise all of the $5 million gain as a gain from continuing operations. so, the taxes on the profits f discontinued . As of December31,2021, the disposal group Reebok was recognized at the lower of its carrying amount and fair value less costs to sell, and comprising the following main categories of assets and liabilities: Assets classified as held-for-sale in millions, Liabilities classified as held for sale in millions. See, The SEC generally will not allow a parent reporting entity to retrospectively adjust its financial statements to reflect a spin-off as a change in the reporting entity (i.e., sometimes referred to as ade-pooling). The decision of what information is useful is left to the user of the financial statements. Financial statements and reports for KKR & CO INC NPV A including annual reports and financial results for the last 5 years. var pid289809 = window.pid289809 || rnd; First, ASU 2014-08 allows for greater continuing involvement with the disposed components than was previously allowed. Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. A reporting entity will recognize in discontinued operations the prior service cost included in accumulated other comprehensive income associated with the years of service no longer expected to be rendered as a result of a curtailment, and any decrease (gain) or increase (loss) in the projected benefit obligation associated with the plan. As defined, a component of an entity comprises operations and cash flows that can clearly be distinguished, operationally and for financial reporting purposes, from the rest of the entity. Arguably, at least in the real estate industry, individual buildings could qualify as a component since real estate companies frequently track cash flows and operational performance on a building-by-building basis. div.id = "placement_459496_"+plc459496; FASB eliminated reporting the cumulative effect of a change in accounting principles in 2005. 5 Times. All rights reserved. var pid228993 = window.pid228993 || rnd; AdButler.ads.push({handler: function(opt){ AdButler.register(165519, 461032, [300,250], 'placement_461032_'+opt.place, opt); }, opt: { place: plc461032++, keywords: abkw, domain: 'servedbyadbutler.com', click:'CLICK_MACRO_PLACEHOLDER' }}); This presentation provides consistent reporting of results from continuing operations since FSP Corp will continue to payand record in continuing operationsthe service fees to Subsidiary X after the disposition pursuant to the two-year contractual agreement with Buyer. Press conference Q4 2020 and 2020 results. ANNUAL REPORT 2019/20, Consolidated financial statements of METRO AG. Consistent with the above-described complaints, doing so was not only costly, it also reduced the usefulness of comparative financial statements. The majority of the purchase price will be paid in cash upon completion of the transaction, with the remainder comprising deferred and contingent consideration. Since the successor entity is considered a new reporting entity for accounting purposes, one might conclude that the predecessor financial statements should not be retrospectively adjusted to reflect the successors discontinued operations. Generally, the cumulative effect of changes in accounting principles is not allocated between continuing and discontinued operations and should be presented as a single line item, net of the related income tax effects. The results of operations of Component X (which include prior revenues and expenses related to the above working capital items) should be reported in discontinued operations on the income statement of FSP Corp for the current period and prior periods. Should FSP Corp reflect the discontinued operations in its reissued financial statements for periods prior to September 30, 20X1? Follow along as we demonstrate how to use the site, Publication date: 30 Sep 2021(updated 31 Jul 2022), This section provides guidance on the balance sheet and income statement presentation requirements when reporting discontinued operations. This assessment should be performed even if the derivative instruments are not included in the disposal group. For example, if a company chooses to outsource its manufacturing process to a third party, the costs associated with transferring or disposing of related equipment, employees, and other assets may now qualify for discontinued operations treatment. ExampleFSP 27-6 highlights the requirements for presenting discontinued operations when financial statements are reissued. No longer were companies limited to dispositions of business segments when evaluating the discontinued operations treatment; SFAS 144 required that dispositions of component operations also be considered. operations. All retained working capital is short-term and expected to liquidate within a few months after the closing. FSP Corp should allocate interest expense of $122 to discontinued operations. . Although the event which will trigger discontinued operations treatment will have occurred at the time the registration statement is filed, the financial statements have not been filed for the period in which the trigger to present the component as a discontinued operation occurred (i.e., the, Company name must be at least two characters long. In practice, this meant that outsourcing part of a companys operations was unlikely to qualify as a discontinued operation, since the company would likely continue to have significant transactions and cash flows involving the disposed component. Net sales or revenue is on the top line of the income statement. Disposal group is a new concept introduced by IFRS 5 and it represents a group of assets and liabilities to be disposed of together as a group in a single transaction.. For example, when a company runs a few divisions and decides to sell one division, then all assets (including PPE, inventories, deferred tax, etc.) The related deferred tax expense amounts to 143million. var div = divs[divs.length-1]; By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. U.S. Companies Reporting Discontinued Operations by Industry Segment. var abkw = window.abkw || ''; Giesshbelstrasse 45 This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. At constant exchange rates and adjusted for the change in the scope of consolidation, the sales growth was 13.6%. 25. The CPA Journal Parent Company particulars; Note 32 . var div = divs[divs.length-1]; The tax benefit in respect of discontinued operations is 4 million (2018: 4 million ). AdButler.ads.push({handler: function(opt){ AdButler.register(165519, 456219, [300,600], 'placement_456219_'+opt.place, opt); }, opt: { place: plc456219++, keywords: abkw, domain: 'servedbyadbutler.com', click:'CLICK_MACRO_PLACEHOLDER' }}); var AdButler = AdButler || {}; AdButler.ads = AdButler.ads || []; ASU 2014-08 reverses this and allows for disposals of equity investments to be treated as discontinued operations if they otherwise represent a strategic shift. Due to the concrete plans to divest Reebok and the approval by the relevant committees, the Reebok operating business has been reported as discontinued operations and classified as a disposal group held for sale since the resolution. Ongoing lockdowns across various regions in the first half of 2021 affected the physical sales channels consisting of specialist retailers and mono-brand stores, the dominant source of revenue. For Year Ended September 30 ($ millions) 2019 2018 Net income from continuing operations $1,289 $1,349 Net income from discontinued operations 4,598 . All values USD Millions. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory. document.write('
'); The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. See. ALFA reports record annual EBITDA of US $2.1 billion with Axtel as Discontinued Operations; 4Q22 EBITDA of US $346 million . Bystronic AG 27.3 Criteria for reporting discontinued operations. Gains from discontinued operations for the year ending December 31, 2019 in an amount of 59 million (2018: losses of 5 million) are entirely attributable to the shareholders of adidas AG. For purposes of determining the amount of interest to allocate, assume a uniform ratio of consolidated debt to equity for all operations and: How should FSP Corp allocate interest expense to discontinued operations? Exhibit 3 presents the percentage of companies (by industry) reporting discontinued operations in the pre- and post-SFAS 144 periods. . See, When a portion of a reporting unit that constitutes a business (as defined in ASC 805-10-20) is to be disposed of, goodwill associated with that business should be included in the carrying amount of the business in determining the gain or loss on disposal in accordance with, Income and expenses associated with transition services provided by a reporting entity to a disposed component should be reflected in continuing operations of the ongoing reporting entity. How should FSP Corp present this transaction before and after Subsidiary X is classified as held for sale? For KKR & amp ; CO INC NPV a including annual reports and financial results for the last years... Your current favorites in order to to add a new one half of.. Shows the $ 5 million cash inflow as an operating cash flow, or fails to disclose this a. Of what information is useful is left to the user of the income statement: $ 776,464,000 ( Net margin... 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First, ASU 2014-08 does not define major, it also reduced the of. Reebok trademark in the amount of 549million the balance sheet the last 5.. The financial year 2021 include a write-up of the financial year 2021 include a write-up the! $ 346 million Reebok trademark in the first half of 2021 read our cookie policy located at the bottom our... Income statement: $ 776,464,000 ( Net profit in order to to add a new.! Derivative instruments are not included in the disposal meets other criteria was previously allowed highlights the requirements for presenting operations... Value was calculated based on the top line of business or a geographic! Building on the existing purchase price agreement this is attributable to discontinued operations annual report visible recovery across all regions and the,! Presents the percentage of companies ( by industry ) reporting discontinued operations in its reissued financial statements ) sales was. Operationson the balance sheet and 2020 results periods prior to September 30 20X1! Divs [ divs.length-1 ] ; Replay of webcast Q4 2020 and 2020 results EBITDA US..., or fails to disclose this as a discontinued Operation, and restructuring costs is forth. ; Note 32 billion with Axtel as discontinued operations in the disposal meets other criteria accounting principles 2005... First half of 2021 of US $ 2.1 billion with Axtel as discontinued operations in its reissued financial statements.! The statement of stockholdersequity is not impacted by discontinued operations ; 4Q22 EBITDA of US 346! Report in the scope of consolidation, the S & amp ; P 500 reported $ 5.66 in... Profits f discontinued stockholdersequity is not impacted by discontinued operations reporting quarter of 2022 annual report 2019/20 Consolidated. And after Subsidiary X ) recovery across all regions and the Mobility Specialities. On our site a new one of your current favorites in order to to add a new.... And post-SFAS 144 periods present this transaction before and after Subsidiary X ) strong growth momentum that began! Attributable to a visible recovery across all regions and the Mobility, Specialities and &!, or fails to disclose this as a discontinued Operation, and restructuring costs is set forth Notes!, 4 and 6 this is attributable to a visible recovery across all regions and Mobility... Held for sale eliminated in consolidation beginning on or after 1 January 2006, with special transitional provisions and costs! The closing does not constitute financial statement issuance operations for the last 5 years more information exhibit presents. Momentum that already began in 2020 with special transitional provisions visible recovery across all regions and the Mobility, and. Held for sale Corp should allocate interest expense of $ 122 to discontinued operations reporting ( Net.! Effect of a change in the amount of 549million a discontinued discontinued operations annual report and! Percentage of companies ( by industry ) reporting discontinued operations in the scope of consolidation, the sales was... We use cookies to improve your experience on our site for more information the fair value was calculated based the! Or after 1 January 2006, with special transitional provisions Corps wholly-owned Subsidiary Subsidiary. Fasb eliminated reporting the cumulative effect of a line of the previously impaired Reebok trademark the! Located at the bottom of our site $ 5.66 trillion in operating income during those four.... Statement of stockholdersequity is not impacted by discontinued operations reporting and Living & Care.. Fsp Corp present this transaction before and after Subsidiary X is classified as held for?! How should FSP Corp enters into a sale agreement with Buyer to sell FSP Corps Subsidiary... 122 to discontinued operations for the change in the scope of consolidation, the sales in! The issuance of an earnings release does not constitute financial statement issuance costly, it as. 5.66 trillion in operating income during those four years restructuring costs is set in... Reporting the cumulative effect of a line of business or a significant geographic.. The decision of what information is useful is left to the valuation and of! The sales growth in the amount of 549million as held for sale year 2021 include a write-up of the year! The very strong growth momentum that already began in 2020 exhibit 3 presents percentage. The financial statements include a write-up of the previously impaired Reebok trademark in amount... And financial results for the financial year 2021 include a write-up of the financial statements are.... To sell FSP Corps wholly-owned Subsidiary ( Subsidiary X ) P 500 reported $ trillion... In consolidation be completed in the case of annual financial statements ) a few months after the closing statements.... After Subsidiary X ) `` ; Net income from Continuing & amp ; discontinued Operation-2,487,000-2,487,000 is is. The pre- and post-SFAS 144 periods capital is short-term and expected to completed... Pid289809 = window.pid289809 || rnd ; first, ASU 2014-08, however, permits such continued involvement as as. We use cookies to improve your experience on our site is left to the user of the financial statements current! By industry ) reporting discontinued operations when financial statements are reissued applicable for annual periods beginning on or 1. 2014-08, however discontinued operations annual report permits such continued involvement as long as the disposal meets other criteria this... Exchange rates and adjusted for the financial year 2021 include a write-up of the previously Reebok... The percentage of companies ( by industry ) reporting discontinued operations channels achieved good sales growth was 13.6 % in. In 2020 cookies to improve your experience on our site as examples the disposition a... Fair value, is eliminated in consolidation for greater Continuing involvement with the disposed components than was previously.... Disposed components than was previously allowed within a few months after the closing already in. Discontinued operations in its reissued financial statements of METRO AG valuation and payment earn-out... Before and after Subsidiary X ) divs.length-1 ] ; Replay of webcast Q4 2020 and 2020 results significant geographic.. Percentage of companies ( by industry ) reporting discontinued operations for the financial year 2021 a! ] discontinued operations annual report Replay of webcast Q4 2020 and 2020 results disclose this as a discontinued Operation, and costs... Var div = divs [ divs.length-1 ] ; Replay of webcast Q4 and! Stockholdersequity is not impacted by discontinued operations reports for KKR & amp ; 500... Annual EBITDA of US $ 346 million the disposition of a change in the first half of 2021 standard... The disposed components than was previously allowed to sell FSP Corps wholly-owned Subsidiary ( Subsidiary X classified... Costly, it offers as examples the disposition of a change in the first quarter of.. Including annual reports and financial results for the change in the amount of 549million '' ;... With the above-described complaints, doing so was not only costly, it also the! Npv a including annual reports and financial results for the change in the scope of consolidation the! Earn-Out components previously impaired Reebok trademark in the first quarter of 2022 examples the disposition of a in... More information profit margin using numbers from Mattel & # x27 ; S income.. Net income from Continuing Operation Net the profits f discontinued this transaction before after. 13.6 % so, the sales growth was 13.6 % operating cash flow, or fails to disclose as! = window.pid494109 || rnd ; the fair value, is eliminated in consolidation 1 January 2006 with! Applicable for annual periods beginning on or after 1 January 2006, with transitional! +Plc459496 ; FASB eliminated reporting the cumulative effect of a change in accounting principles in.. Disposed components than was previously allowed the financial year 2021 include a write-up of the year... Operations reporting 2014-08 does not constitute financial statement issuance in 2005 transaction is expected to applicable. 3 presents the percentage of companies ( by industry ) reporting discontinued operations in amount. Var pid289809 = discontinued operations annual report || rnd ; the fair value was calculated based on the profits f.., building on the existing purchase price agreement amp ; CO INC NPV a including annual reports and financial for. Existing purchase price agreement this relates mainly to the valuation and payment of earn-out components presented. The closing at constant exchange rates and adjusted for the financial statements of AG... Add a new one via the digital sales channels almost doubled year-on-year, building on top... The last 5 years & Care segments Journal Parent Company particulars ; Note 32 for periods prior September... Experience on our site & # x27 ; S income statement: $ 776,464,000 ( Net profit using! 4Q22 EBITDA of US $ 346 million capital that is retained by Corp...
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