Reconciliation of group headline earnings
| Download (EXCEL) |
| Gross Rm |
Tax Rm |
Net Rm |
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| For the year ended 31 December 2017 (Reviewed) | ||||
| Profit attributable to owners of the parent | 5 982 | |||
| Adjusted for: | (4 674) | 252 | (4 422) | |
| – IAS 16 Compensation from third parties for items of property, plant and equipment impaired, abandoned or lost | (3) | 1 | (2) | |
| – IAS 16 Net losses on disposal of property, plant and equipment | 61 | (18) | 43 | |
| – IAS 21 Net gains on translation differences recycled to profit or loss on the liquidation of a foreign subsidiary and partial disposal of investment in foreign associate | (1 274) | (1 274) | ||
| – IAS 28 Loss on dilution of investment in associate | 106 | 106 | ||
| – IAS 28 Share of equity-accounted investments' impairment reversal of property, plant and equipment | (987) | 271 | (716) | |
| – IAS 28 Share of equity-accounted investments' loss on disposal of a subsidiary | 1 271 | 1 271 | ||
| – IAS 28 Share of equity-accounted investments' separate identifiable remeasurements | 12 | (2) | 10 | |
| – IAS 28 Gain on partial disposal of investment in associate | (3 860) | (3 860) | ||
| Headline earnings/(loss) | 1 560 | |||
| – Continuing operations | 2 120 | |||
| – Discontinued operations | (560) | |||
| For the year ended 31 December 2016 (Audited) (Re–presented) | ||||
| Profit attributable to owners of the parent | 5 679 | |||
| Adjusted for: | (1 001) | (57) | (1 058) | |
| – IFRS 10 Gain on disposal of subsidiaries | (670) | (670) | ||
| – IAS 16 Gain on disposal of an operation | (100) | (100) | ||
| – IAS 16 Net losses on disposal of property, plant and equipment | 35 | (13) | 22 | |
| – IAS 28 Loss on dilution of investment in associate | 36 | 36 | ||
| – IAS 28 Share of equity-accounted investments' separate identifiable remeasurements | 57 | (17) | 40 | |
| – IAS 28 Excess of fair value over cost of investment in associate | (256) | (256) | ||
| – IAS 28 Gain on disposal of joint venture | (203) | (203) | ||
| – IAS 36 Impairment of property, plant and equipment | 100 | (27) | 73 | |
| Headline earnings/(loss) | 4 621 | |||
| – Continuing operations | 5 155 | |||
| – Discontinued operations | (534) | |||
| 2017 Reviewed cents |
(Re-presented) 2016 Audited cents |
|||
| Headline earnings/(loss) per share | ||||
| Aggregate | ||||
| – Basic | 502 | 1 302 | ||
| – Diluted | 450 | 1 294 | ||
| Continuing operations | ||||
| – Basic | 682 | 1 452 | ||
| – Diluted | 611 | 1 444 | ||
| Discontinued operations | ||||
| – Basic | (180) | (150) | ||
| – Diluted | (161) | (150) |