RECONCILIATION OF GROUP HEADLINE EARNINGS
Download (EXCEL) |
Gross Rm |
Tax Rm |
Net Rm |
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6 months ended 30 June 2019 (Reviewed) | |||||
Profit attributable to owners of the parent | 6 499 | ||||
Adjusted for: | (2 244) | 87 | (2 157) | ||
– | IFRS 10 Loss on loss of control of subsidiary | 67 | 67 | ||
– | IFRS 16 Gain on termination of lease | (1) | (1) | ||
– | IAS 16 Net gains on disposal of property, plant and equipment | (14) | 4 | (10) | |
– | IAS 16 Compensation from third parties for items of property, plant and equipment impaired, abandoned or lost | (1) | (1) | ||
– | IAS 21 Net gain 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 gain on translation differences recycled to profit or loss on liquidation of foreign subsidiary | (10) | (10) | ||
– | IAS 28 Losses on dilution of investments in associates | 43 | 43 | ||
– | IAS 28 Net gains on disposal of associates1 | (1 504) | 86 | (1 418) | |
– | IAS 28 Share of equity-accounted investments’ separate identifiable remeasurements | 9 | (3) | 6 | |
Headline earnings | 4 342 | ||||
Continuing operations | 4 230 | ||||
Discontinued operations | 112 | ||||
6 months ended 30 June 2018 (Reviewed) | |||||
Profit attributable to owners of the parent | 3 182 | ||||
Adjusted for: | (118) | 3 | (115) | ||
– | IAS 16 Net gains on disposal of property, plant and equipment | (118) | (1) | (119) | |
– | IAS 21 Net loss on translation differences recycled to profit or loss on liquidation of foreign subsidiary | 14 | 14 | ||
– | IAS 28 Share of equity-accounted investments’ separate identifiable remeasurements | (14) | 4 | (10) | |
Headline earnings | 3 067 | ||||
Continuing operations | 3 036 | ||||
Discontinued operations | 31 | ||||
12 months ended 31 December 2018 (Audited) | |||||
Profit attributable to owners of the parent | 7 030 | ||||
Adjusted for: | (348) | 25 | (323) | ||
– | IFRS 10 Gain on disposal of subsidiaries | (69) | (69) | ||
– | IAS 16 Gain on disposal of operation | (102) | (102) | ||
– | IAS 16 Net gains on disposal of property, plant and equipment | (122) | 13 | (109) | |
– | IAS 16 Compensation from third parties for items of property, plant and equipment impaired, abandoned or lost | (57) | 16 | (41) | |
– | IAS 21 Net gain on translation differences recycled to profit or loss on liquidation of foreign subsidiary | (14) | (14) | ||
– | IAS 28 Share of equity-accounted investments’ separate identifiable remeasurements | 16 | (4) | 12 | |
Headline earnings | 6 707 | ||||
Continuing operations | 6 638 | ||||
Discontinued operations | 69 | ||||
1 | Includes a gain of R1 234 million on the partial disposal of Tronox Holdings plc and a gain of R270 million on the redemption of the membership interest in Tronox UK. |
6 months ended 30 June 2019 Reviewed cents |
6 months ended 30 June 2018 Reviewed cents |
12 months ended 31 December 2018 Audited cents |
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Headline earnings per share | |||||
Aggregate | |||||
– Basic | 1 730 | 1 222 | 2 672 | ||
– Diluted | 1 316 | 953 | 2 057 | ||
Continuing operations | |||||
– Basic | 1 685 | 1 210 | 2 645 | ||
– Diluted | 1 282 | 943 | 2 036 | ||
Discontinued operations | |||||
– Basic | 45 | 12 | 27 | ||
– Diluted | 34 | 10 | 21 |
Refer note 11 for details regarding the number of shares. |