Full year 2021 Net Sales of $16.7 billion, up 16 percent; organic sales up 14 percent. Such implications must be considered both in the year of the discontinued operation, and potentially in periods afterward. Exhibit 3 presents the percentage of companies (by industry) reporting discontinued operations in the pre- and post-SFAS 144 periods. document.write(''); if (!window.AdButler){(function(){var s = document.createElement("script"); s.async = true; s.type = "text/javascript";s.src = 'https://servedbyadbutler.com/app.js';var n = document.getElementsByTagName("script")[0]; n.parentNode.insertBefore(s, n);}());} The working capital that is retained by FSP Corp should not be presented asdiscontinued operationson the balance sheet. This is attributable to a visible recovery across all regions and the Mobility, Specialities and Living & Care segments. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in todays business environment. Net profit Net sales or revenues = Net profit margin. AdButler.ads.push({handler: function(opt){ AdButler.register(165519, 459481, [300,250], 'placement_459481_'+opt.place, opt); }, opt: { place: plc459481++, keywords: abkw, domain: 'servedbyadbutler.com', click:'CLICK_MACRO_PLACEHOLDER' }}); if (!window.AdButler){(function(){var s = document.createElement("script"); s.async = true; s.type = "text/javascript";s.src = 'https://servedbyadbutler.com/app.js';var n = document.getElementsByTagName("script")[0]; n.parentNode.insertBefore(s, n);}());}. LTM = Last 12 months. Based on limited authoritative guidance, we believe private companies should consider applying these underlying concepts as well. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. FASB eliminated reporting the cumulative effect of a change in accounting principles in 2005. var abkw = window.abkw || ''; The fair value was calculated based on the existing purchase price agreement. Quarter ended 31.12.2022 . Of these, 56% reported discontinued losses, and 44% reported discontinued gains (not tabulated). Discontinued Operations: Profit after tax from discontinuing . These amounts exclude certain items that at . Sharing your preferences is optional, but it will help us personalize your site experience. FSP Corp sells Component Y on June 30, 20X1 and determines that it should report Component Ys operations as discontinued operations in its consolidated financial statements for the year ended December 31, 20X1. var abkw = window.abkw || ''; In 2019 Entity A actually receives the full $5 million. Sales via the digital sales channels almost doubled year-on-year, building on the very strong growth momentum that already began in 2020. This Statement retains the basic provisions of Opinion 30 for the presentation of discontinued operations in the income statement but broadens that presentation to include a component . . See. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory. Ind AS 105 prescribes the accounting treatment for non-current assets held for sale and, and the presentation and disclosure of discontinued operations. 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 || []; Discontinued operations may be relevant for a carve-out business if either a part of the business historically included in the operations of the carve-out business will not be included in the divestiture transaction or if a part of the carve . . The settlement of a pension benefit obligation is considered directly related to the disposal transaction if there is a demonstrated cause-and-effect relationship between the two events and if the settlement occurs no later than one year following the disposal transaction. In total, the contribution to sales from these operations in 2021 was CHF183.6million, and the operating result (EBIT) of the discontinued operations was CHF-88.8million. Subsidiary Y should account for the spin-off by presenting the operations of Entity Z as discontinued operations upon successful completion of the spin-off. Annual Report 2019; Older reports; Midyear Report 2021; Annual Report 2020; Midyear Report 2020; Annual Report 2019; Older reports; 7 Discontinued operations. On September 20, 2021, Sulzer Ltd shareholders at their Extraordinary General Meeting approved the 100% spin-off of the Applicator Systems (APS) division (later renamed medmix) through a . var divs = document.querySelectorAll(".plc461033:not([id])"); 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'; For 2015, includes the gain on the sale of our pharmacy and clinic businesses. In April 2014, FASB issued Accounting Standards Update (ASU) 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which is effective for fiscal years beginning after December 15, 2014. var absrc = 'https://servedbyadbutler.com/adserve/;ID=165519;size=300x250;setID=282686;type=js;sw='+screen.width+';sh='+screen.height+';spr='+window.devicePixelRatio+';kw='+abkw+';pid='+pid282686+';place='+(plc282686++)+';rnd='+rnd+';click=CLICK_MACRO_PLACEHOLDER'; Which of the following best explains why the taxes . The following information was filed by E.W. In nearly every industry segment, the percentage of companies reporting discontinued operations doubled after the passage of SFAS 144. This guidance is specific to SEC registrants involved in a spin-off transaction. The transfer of control and the corresponding deconsolidation took effect on March 31, 2021. Such costs are similar to transaction costs incurred in connection with a sale, which are classified as discontinued operations. Additionally, if an employer disposes of a component that results in a termination of some employeesservices earlier than expected, but does not significantly reduce the expected years of future service of present employees covered by the pension plan, measuring the effects of the reduction in the workforce in the same manner as a curtailment is appropriate for purposes of determining the gain or loss on the disposal. (BP). Acquisition and divestment of operations, discontinued operations and assets held for sale; Note 31. See. LTM = Last 12 months. This allocation assumes a uniform ratio of consolidated debt to equity for all operations (unless the assets to be sold are atypicalfor example, a finance company in which case a normal debt to equity ratio for that type of business may be used). ExampleFSP 27-4 illustrateshow to allocate interest to discontinued operations that is not directly attributable to or related to other operations of a reporting entity. As Exhibit 2 shows, the requirement to continuously restate historical earnings for what many consider routine asset sales can distort the comparability of financial results from year to year. operations. var absrc = 'https://servedbyadbutler.com/adserve/;ID=165519;size=300x600;setID=289809;type=js;sw='+screen.width+';sh='+screen.height+';spr='+window.devicePixelRatio+';kw='+abkw+';pid='+pid289809+';place='+(plc289809++)+';rnd='+rnd+';click=CLICK_MACRO_PLACEHOLDER'; 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. ExampleFSP 27-6 highlights the requirements for presenting discontinued operations when financial statements are reissued. The transfer of control and the corresponding deconsolidation took effect on June 30, 2021. This intercompany transaction, determined to be at fair value, is eliminated in consolidation. . Fiscal year is February-January. 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 discontinued operations include the business units Chemical Specialties (FoamPartner) and Mammut. of Professional Practice, KPMG US. 01. Discontinued Operations: A discontinued operation occurs when a segment or certain product line in a company's business has been sold, disposed of or abandoned and is subsequently reported on the . var absrc = 'https://servedbyadbutler.com/adserve/;ID=165519;size=300x600;setID=494109;type=js;sw='+screen.width+';sh='+screen.height+';spr='+window.devicePixelRatio+';kw='+abkw+';pid='+pid494109+';place='+(plc494109++)+';rnd='+rnd+';click=CLICK_MACRO_PLACEHOLDER'; Explanation: Discontinued operations will not be done in the coming years. However, pro forma financial information might be required at an earlier point in time in accordance with. . News; Careers; Support; Payment; RIECO Industries . New York, NY 10005 Get the detailed quarterly/annual income statement for BP p.l.c. Fourth-Quarter and Full-Year Results Reflect Continued Strong Business Momentum and Operational Strength Fourth-Quarter 2021 Worldwide Sales From Continuing Operations Were $13.5 Billion, an Increase of 24% From Fourth-Quarter 2020; Excluding the Impact From Foreign Exchange, Sales Grew 23%; Includes $952 Million of Molnupiravir Sales Fourth-Quarter 2021 GAAP EPS From Continuing Operations was . View the full answer. At the same time we made several strategic decisions that will strengthen and shape the future of Sandvik. 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. If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. Therefore, discontinued operations are no longer measured on a net realizable value basis, and future operating losses are no longer recognized before they occur. Explore Financial Reports. U.S. Companies Reporting Discontinued Operations by Industry Segment. and all liabilities of that division . Issuance can occur when the financial statements . When a reporting entity is a successor to a predecessor entity, questions arise as to whether a discontinued operation of the successor should be presented as a discontinued operation in the predecessors income statement. They also reported $32.92 billion in income from discontinued operations . CH-8045 Zurich, ir.bystronic.com 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. Zack Molle CPA - Manager, National Tax Department, Tax Accounting & Risk Advisory Services at EY (ASC 740) Generally, costs that are incurred to accomplish a spin-off should be classified as part of discontinued operations once the spin-off is completed. Finally, although the reporting of discontinued operations has not been eliminated, ASU 2014-08 has significantly narrowed its scope. zFRS 2 specifies the financial (function(){ ANNUAL REPORT 2019/20, Consolidated financial statements of METRO AG. Two changes will allow some disposals to qualify as discontinued operations that would not have qualified under prior guidance, offsetting any reduced frequency in reporting. As part of the sale, FSP Corp retains working capital of Component X, which includes trade and non-trade accounts receivable, and certain accrued expenses arising from operations before closing. The environmental damage of plastic waste has reached a critical level. The tax benefit in respect of discontinued operations is 4 million (2018: 4 million ). var pid282686 = window.pid282686 || rnd; Given this expanded criterion, it should come as no surprise that the number of companies reporting discontinued operations rose significantly (based on traditional measures of statistical significance) in the post-SFAS 144 period. policy which shall be disclosed in their annual reports and on their websites. Subsidiary X historically performed certain services for FSP Corp. Subsidiary Xs fee for the services is $100 and the cost to deliver those services is $80. SFAS 144 required that companies restate prior years financial statements for the impact of discontinued operations. The following is a diagram of the organizational structure of FSP Corp before and after the spin-off. 4Q22 HIGHLIGHTS. FRS 5, Non-current Assets Held for Sale and Discontinued Operations Executive summary 10 2.1 Scope 10 2.2 Key definitions introduced by FRS 5 11 2.3 Held for sale 11 . ANNUAL REPORT 2018/19, Consolidated financial statements of METRO AG. This trend is depicted in Exhibit 1. FSP Corp should allocate interest expense of $122 to discontinued operations. This assessment should be performed even if the derivative instruments are not included in the disposal group. You can calculate the net profit margin using numbers from Mattel's income statement: $776,464,000 (Net profit . We believe FSP Corp may present the intercompany transaction as a gross-up in its pre-disposal income statement by reporting the $100 service fee charged by Subsidiary X as an operating expense in continuing operations and reporting the fee revenue of $100 and related costs of $80 (net $20 profit) as a component of discontinued operations of Subsidiary X. History of IAS 33. . Example of Restatement of Previous Years Earnings under ASU 2014-08. var abkw = window.abkw || ''; As of 2022, the total cash from investing activities was -11.97B and total cash from financing activities was -3.53B. 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. 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. 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. 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 var div = divs[divs.length-1]; Annual Reports . FSP Corp is comprised of two-wholly owned operating subsidiaries, Subsidiary X and Subsidiary Y. Despite this, the offline channels achieved good sales growth in the first half of 2021. Expert Answer. 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. ICYMI | A Practical Roadmap for Introducing Agility to Certified Public Accounting, ICYMI | Practice Management and Tax Practice in the Current Environment, ICYMI | Seven Ways to Decrease Stress at Work, Tax Changes in the Inflation Reduction Act of 2022, Why CPAs Misfire in Personal Financial Planning, MYP | How Value-Based Billing Helps Firm Culture, The Enrollment Cliff, Mega-Universities, COVID-19,, ICYMIApplying the New Accounting Guidance, Implementing Standards: How Do Preparers, ICYMI | A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms. var plc282686 = window.plc282686 || 0; How to Report Discontinued Operations. Classification of non-current assets (or disposal groups) as held for sale or as held for distribution to owners 6 An entity shall classify a non-current asset (or disposal group) as . var abkw = window.abkw || ''; 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. Report . By continuing to browse this site, you consent to the use of cookies. var plc456219 = window.plc456219 || 0; Holding constant all other inputs, the restated 2013 and 2014 results of continuing operations are identical in both 2014 and 2015. To qualify as discontinued operations, a component of the Group must, in addition to having been . A reporting entity should separately present the gain or loss recognized on thedisposal (and/or any loss recognized upon and during classification as held for sale) of thediscontinued operation either on the face of the income statement or in the footnotes. Scripps Co (SSP) on Friday, February 25, 2022 as an 8K 2.02 statement, which is an earnings press release pertaining to results of operations and financial condition. previous page next page. Johnson Controls reports the following information in its 2019 annual report. Amount. A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. 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. 2019 - 2023 PwC. 7.1 Financial Statements and Other Affected Financial Information in Exchange Act Reports 53 7.2 Registration Statements and Other Nonpublic Offerings 54 . var div = divs[divs.length-1]; The Chemical Specialities segment, consisting of the Schmid Rhyner and FoamPartner businesses, was successfully divested in accordance with the groups transformation announced in December 2019.The Chemical Specialities segment, consisting of the Schmid Rhyner and FoamPartner business units, was successfully divested in accordance with the groups transformation announced in December 2019. var abkw = window.abkw || ''; IAS 33 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005. 30. It may be helpful to assess the quality of management by comparing the information in the press release to the . Annual report 2021 Grupa LOTOS S.A. Includes losses on early retirement of debt of $10 million, $123 million, and $422 million for 2019, 2017, and 2016, respectively. A reporting entity with a component that meets the conditions for discontinued operations should report the results of operations of the component, less applicable income taxes (benefit), as a separate component of income before cumulative effect of change in accounting principles (if applicable). Should FSP Corp reflect the discontinued operations in its reissued financial statements for periods prior to September 30, 20X1? S ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 . It then makes three 'Blind Freddy' errors: Continues to recognise all of the $5 million gain as a gain from continuing operations. If a settlement has occurred as a result of the disposal transaction (e.g., there is a transfer of a pension benefit obligation to the buyer), the reporting entity should recognize in discontinued operations the net gain or loss included in accumulated other comprehensive income associated with the plan, plus any transition asset remaining in accumulated other comprehensive income from the initial application of. Announcement. When a reporting entity completes a spin-off transaction, a question arises whether it is appropriate for the parent company to view the spin-off of the subsidiary as a change in the reporting entity, or present the spun-off entity in discontinued operations if it meets the discontinued operations criteria. CPAJ-Editors@nysscpa.org. Origin. We use cookies to personalize content and to provide you with an improved user experience. 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. Discontinued Operation That Was an Equity Method Investment Before the Disposal 44 . div.id = "placement_461033_"+plc461033; 4Q21 GAAP EPS from continuing operations of $0.47; adjusted EPS of $1.08. Since Swiss GAAP FER stipulates that goodwill and conversion differences that have been offset against equity must be recorded in the profit or loss at the date of divestment, the transaction resulted in a divestment loss of CHF -80.1 million for the first half of 2021, which is reflected in the income statement under Other operating expenses. results of discontinued operations to be presented separately in the income statement. Component X meets the definition of a discontinued operation under. 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. 25th February, 2021. The number of companies reporting extraordinary items became so small that the reporting was eliminated in 2015; these items are now included as a component of income from continuing operations. Consistent with the above-described complaints, doing so was not only costly, it also reduced the usefulness of comparative financial statements. (function(){ All rights reserved. Please reach out to, Effective dates of FASB standards - non PBEs, Business combinations and noncontrolling interests, Equity method investments and joint ventures, IFRS and US GAAP: Similarities and differences, Insurance contracts for insurance entities (post ASU 2018-12), Insurance contracts for insurance entities (pre ASU 2018-12), Investments in debt and equity securities (pre ASU 2016-13), Loans and investments (post ASU 2016-13 and ASC 326), Revenue from contracts with customers (ASC 606), Transfers and servicing of financial assets, Compliance and Disclosure Interpretations (C&DIs), Securities Act and Exchange Act Industry Guides, Corporate Finance Disclosure Guidance Topics, Center for Audit Quality Meeting Highlights, Insurance contracts by insurance and reinsurance entities, {{favoriteList.country}} {{favoriteList.content}}, Personnel expenses for employees employed by the disposed component, Intangible asset amortization associated with intangible assets disposed of in the transaction, Lease-related costs for facilities that were used by the disposed component, Interest expense associated with debt to be assumed by the buyer or repaid in conjunction with the disposal (see, Third-party transaction costs associated with the disposal, Consolidated debt: $15,000comprised of $1,000 at 8% interest (required to be repaid from proceeds of sale of Component Y) and $14,000 at 6% interest, Portion of consolidated debt directly attributable to other operations of FSP Corp: $8,000 at 6% interest, Gross assets: $13,000 (after considering any impairment), Debt to be assumed by the buyer: $2,000 at 6% interest, Net assets to be sold: $11,000 (gross assets less debt to be assumed by the buyer), Debt required to be repaid from sale proceeds: $1,000 at 8% interest, Have been managed and financed historically as if they were autonomous, Have no more than incidental common facilities and costs, Will be operated and financed autonomously after the spin-off, Will not have material financial commitments, guarantees, or contingent liabilities to each other after the spin-off, 27.4 Discontinued operationspresentation. Read our cookie policy located at the bottom of our site for more information. Debt is not included in the disposal group unless the debt will be assumed by the buyer in the transaction. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. so, the taxes on the profits f discontinued . For many years, three items required special reporting, net of tax: 1) discontinued operations, 2) extraordinary items, and 3) cumulative effects of changes in accounting principles. var plc459481 = window.plc459481 || 0; 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. Furthermore, if certain long-lived assets (e.g., stores, divisions, geographic locations) were unprofitable, management could adopt a plan to sell the assetssubject to the provisions of SFAS 144and be able to present the loss associated with the assets as discontinued operations in both the current and historical financial statements. The calculated fair value of the Reebok disposal group, derived from the purchase price agreement, is higher than its carrying amount, including the carrying amount of the Rebook trademark, and higher than the impairment losses in previous years, so that the previously impaired trademark was written up. 13110.2 In the case of a registration statement on Form S-3, Item 11(b)(ii) of that form would specifically require retrospective revision of the pre-event audited financial statements that were incorporated by reference to reflect a subsequent change in accounting principle (or consistent with staff practice, discontinued operations and changes in segment presentation) if the Form S-3 also . Any gains or losses on these forward contracts should be reported in continuing operations as these amounts do not qualify as direct operating expenses incurred by the disposed component under the guidance in. Rs. Prior to 2002, the rules for discontinued operations were described in Accounting Principles Bulletin (APB) 30. The statement of stockholdersequity is not impacted by discontinued operations reporting. Six percent of all companies reported discontinued operations at least once in this period. FRS 105 Non-current Assets Held for Sale and Discontinued Operations INT FRS 101 Changes in Existing Decommissioning, Restoration and Similar Liabilities . Consider removing one of your current favorites in order to to add a new one. See also Item 1A - "Risk Factors" and . For any discontinued operation initially classified as held for sale in the current period, an entity shall either present on the face of the statement of financial position or disclose in the notes to financial statements (see paragraph 205-20-50-5B(e)) the major classes of assets and liabilities of the discontinued operation classified as held for sale for all periods presented in the statement of financial position. If the major classes of assets and liabilities of a discontinued operationclassified as heldfor sale are disclosed in the footnotes, reporting entities must reconcile the disclosure to the total assets and total liabilities of the disposal group classified as held for sale presented on the face of the balance sheet for all periods presented. 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. We set out our strategy, capabilities and operations for Consumer Healthcare at a capital markets day in February 2022. The changes bring U.S. GAAP closer to IFRS because part of the new definition of discontinued operations is based on elements of the definition in IFRS 5, Non-Current Assets Held for Sale and Discontinued . How should FSP Corp present this transaction before and after Subsidiary X is classified as held for sale? How should Subsidiary Y present the spin-off of Entity Z in its standalone financial statements? No. FoamPartner was divested at the end of March 2021 and contributed CHF76.3million to net sales in the first quarter. +91-11-41595100/41659500 PTC India Limited 2nd Floor, NBCC Tower, 15 Bhikaji Cama Place, New Delhi - 110066, India In the course of 2021, the last claims were settled and thus these sales transactions are completely finalized. The prior-year figures of the consolidated income statement and the consolidated statement of cashflows have been restated in accordance with IFRS5 to report the discontinued operations separately from continuing operations. All rights reserved. FSP Corp is going to reissue its financial statements in connection with a registration of securities on October 10, 20X1, but will not have released its financial statements for the period ended September 30, 20X1. The related deferred tax expense amounts to 143million. var AdButler = AdButler || {}; AdButler.ads = AdButler.ads || []; var divs = document.querySelectorAll(".plc461032:not([id])");
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