RECONCILIATION OF GROUP HEADLINE EARNINGS
| Gross Rm |
Tax Rm |
Non- controlling interest Rm |
Net Rm |
||||||
| For the year ended 31 December 2020 (Reviewed) | |||||||||
| Profit attributable to owners of the parent | 7 283 | ||||||||
| Adjusted for: | 560 | (258) | (168) | 134 | |||||
| – | IFRS 11 Gain on disposal of joint operation | (17) | 4 | (13) | |||||
| – | IAS 16 Gain on transfer of operation | (4) | 1 | (3) | |||||
| – | IAS 16 Net losses on disposal of property, plant and equipment | 92 | (29) | (14) | 49 | ||||
| – | IAS 16 Compensation from third parties for items of property, plant and equipment impaired, abandoned or lost | (18) | 5 | 3 | (10) | ||||
| – | IAS 21 Net gains on translation differences recycled to profit or loss on deregistration and liquidation of foreign entities | (103) | 23 | (80) | |||||
| – | IAS 21 Net gains on translation differences recycled to profit or loss on disposal of associate | (13) | 3 | (10) | |||||
| – | IAS 28 Losses on dilution of investments in associates | 20 | (5) | 15 | |||||
| – | IAS 28 Net gain on deemed disposal of joint venture | (1 321) | 298 | (1 023) | |||||
| – | IAS 28 Share of equity-accounted investments' separately identifiable remeasurements | 42 | 2 | (10) | 34 | ||||
| – | IAS 36 Net impairment charges of non-current assets | 1 882 | (236) | (471) | 1 175 | ||||
| Headline earnings | 7 417 | ||||||||
| Continuing operations | 7 348 | ||||||||
| Discontinued operations | 69 | ||||||||
| For the year ended 31 December 2019 (Audited) (Re-presented)1 | |||||||||
| Profit attributable to owners of the parent | 9 809 | ||||||||
| Adjusted for: | (2 286) | 62 | 14 | (2 210) | |||||
| – | IFRS 10 Loss on loss of control of subsidiary | 35 | 35 | ||||||
| – | IAS 16 Gain on disposal of operation | (76) | 17 | (59) | |||||
| – | IAS 16 Net gains on disposal of property, plant and equipment | (3) | (3) | (6) | |||||
| – | IAS 16 Compensation from third parties for items of property, plant and equipment impaired, abandoned or lost | (49) | 14 | 8 | (27) | ||||
| – | IAS 21 Net gains on translation differences recycled to profit or loss on partial disposal of associate | (832) | (832) | ||||||
| – | IAS 21 Net gains on translation differences recycled to profit or loss on dilution of associates | (1) | (1) | ||||||
| – | IAS 21 Net gains on translation differences recycled to profit or loss on liquidation of foreign subsidiary | (10) | (10) | ||||||
| – | IAS 21 Net loss on translation differences recycled to profit or loss on deregistration of foreign entity | 3 | (1) | 2 | |||||
| – | IAS 28 Losses on dilution of investments in associates | 42 | 42 | ||||||
| – | IAS 28 Net gains on disposal of associates | (1 504) | 65 | (1 439) | |||||
| – | IAS 28 Share of equity-accounted investments' separately identifiable remeasurements | 71 | (14) | (12) | 45 | ||||
| – | IAS 36 Net impairment charges of non-current assets | 35 | 5 | 40 | |||||
| Headline earnings | 7 599 | ||||||||
| Continuing operations | 7 488 | ||||||||
| Discontinued operations | 111 | ||||||||
| 2020 Reviewed Cents |
(Re- presented)1 2019 Audited Cents |
|||
| Headline earnings per share | ||||
| Aggregate | ||||
| – Basic | 2 955 | 3 027 | ||
| – Diluted | 2 955 | 3 027 | ||
| Continuing operations | ||||
| – Basic | 2 928 | 2 983 | ||
| – Diluted | 2 928 | 2 983 | ||
| Discontinued operations | ||||
| – Basic | 27 | 44 | ||
| – Diluted | 27 | 44 |
| 1 | Refer note 2.3. |
Refer note 12 for details regarding the number of shares.