RECONCILIATION OF GROUP HEADLINE EARNINGS
| Download (EXCEL) |
| Gross Rm |
Tax Rm |
Non- controlling interests Rm |
Net Rm |
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| 6 months ended 30 June 2020 (Reviewed) | |||||
| Profit attributable to owners of the parent | 4 334 | ||||
| Adjusted for: | (1 319) | 3 | 297 | (1 019) | |
| – IAS 16 Gain on transfer of operation | (14) | 3 | (11) | ||
| – IAS 16 Net gains on disposal of property, plant and equipment | (9) | (3) | 3 | (9) | |
| – IAS 16 Compensation from third parties for items of property,plant and equipment impaired, abandoned or lost | (18) | 5 | 3 | (10) | |
| – IAS 28 Gain on deemed disposal of joint venture | (1 321) | 298 | (1 023) | ||
| – IAS 28 Share of equity-accounted investments’ separately identifiable remeasurements | (3) | 1 | (2) | ||
| – IAS 36 Impairment of non-current assets | 46 | (10) | 36 | ||
| Headline earnings | 3 315 | ||||
| Continuing operations | 3 279 | ||||
| Discontinued operations | 36 | ||||
| 6 months ended 30 June 2019 (Reviewed) (Re-presented) | |||||
| 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 | |||
| – IAS 16 Net gains on disposal of property, plant and equipment | (15) | 4 | (11) | ||
| – 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 gain 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 associates | (1 504) | 86 | (1 418) | ||
| – IAS 28 Share of equity-accounted investments’ separately identifiable remeasurements | 9 | (3) | 6 | ||
| Headline earnings | 4 342 | ||||
| Continuing operations | 4 174 | ||||
| Discontinued operations | 168 | ||||
| 12 months ended 31 December 2019 (Audited) | |||||
| 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 gain 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 of non-current assets | 35 | 5 | 40 | ||
| Headline earnings | 7 599 | ||||
| Continuing operations | 7 437 | ||||
| Discontinued operations | 162 |
| 6 months ended 30 June 2020 Reviewed cents |
(Re-presented) 6 months ended 30 June 2019 Reviewed cents |
12 months ended 31 December 2019 Audited cents |
|
| Headline earnings per share | |||
| Aggregate | |||
| – Basic | 1 321 | 1 730 | 3 027 |
| – Diluted | 1 321 | 1 316 | 3 027 |
| Continuing operations | |||
| – Basic | 1 307 | 1 663 | 2 962 |
| – Diluted | 1 307 | 1 265 | 2 962 |
| Discontinued operations | |||
| – Basic | 14 | 67 | 65 |
| – Diluted | 14 | 51 | 65 |
Refer note 11 for details regarding the number of shares.