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Assets Classified As Held For Sale/ Liabilities Associated With Assets Classified As Held For Sale | 12 Months Ended
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Apr. 30, 2023
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Assets Classified As Held For Sale/ Liabilities Associated With Assets Classified As Held For Sale |
15. | ASSETS CLASSIFIED AS HELD FOR SALE/ LIABILITIES ASSOCIATED WITH ASSETS CLASSIFIED AS HELD FOR SALE
In April 2023, the Company entered into an agreement to dispose of part of its digital solutions services—financial services. The assets and liabilities attributable to this business, which are expected to be sold within twelve months, have been classified as a disposal group held for sale and are presented separately in the consolidated statement of financial position (see below). The disposal group is part of the Group’s digital solutions services—financial services segment. The net proceeds of disposal are expected to exceed the net carrying amount of the relevant assets and liabilities and accordingly, no impairment loss has been recognized. The major classes of assets and liabilities of the disposal group classified as held for sale are as follows:
|  | April 30, 2023 |
|  | US$ |
Goodwill |  |  | 7,484 |
Property, plant and equipment |  |  | 3 |
Intangible assets |  |  | 3,505 |
Accounts receivable |  |  | 27 |
Prepayments, deposits and other receivables |  |  | 1 |
Fiduciary bank balances |  |  | 330 |
Cash and cash equivalents |  |  | 731 |
Total assets classified as held for sale |  |  | 12,081 |
Client’s monies held on trust |  |  | (23 | )
Other payables and accruals |  |  | (408 | )
Deferred tax liabili ty |  |  | (599 | )
Total liabilities associated with assets classified as held for sale |  |  | (1,030 | )

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- Definition The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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