Reconciliation of group headline earnings
Download (EXCEL) |
Gross Rm |
Tax Rm |
Net Rm |
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6 months ended 30 June 2018 (Reviewed) | |||||||
Profit for the period 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 Loss on translation differences recycled to profit or loss on the liquidation of a 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 | ||||||
6 months ended 30 June 2017 (Reviewed) (Re-presented) | |||||||
Profit for the period attributable to owners of the parent | 2 692 | ||||||
Adjusted for: | 103 | (8) | 95 | ||||
– | IAS 16 Net losses on disposal of property, plant and equipment | 22 | (6) | 16 | |||
– | IAS 28 Loss on dilution of associate | 75 | 75 | ||||
– | AS 28 Share of equity-accounted investments' separate identifiable remeasurements | 6 | (2) | 4 | |||
Headline earnings/(loss) | 2 787 | ||||||
Continuing operations | 3 150 | ||||||
Discontinued operations | (363) | ||||||
12 months ended 31 December 2017 (Audited) | |||||||
Profit for the year attributable to owners of the parent | 5 982 | ||||||
Adjusted for: | (4 674) | 252 | (4 422) | ||||
– | IAS 16 Net losses on disposal of property, plant and equipment | 61 | (18) | 43 | |||
– | IAS 16 Compensation from third parties for items of property, plant and equipment impaired, abandoned or lost | (3) | 1 | (2) | |||
– | 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 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' separate identifiable remeasurements | 12 | (2) | 10 | |||
– | IAS 28 Share of equity-accounted investments' loss on disposal of a subsidiary | 1 271 | 1 271 | ||||
– | IAS 28 Gain on partial disposal of associate | (3 860) | (3 860) | ||||
Headline earnings/(loss) | 1 560 | ||||||
Continuing operations | 2 120 | ||||||
Discontinued operations | (560) | ||||||
6 months ended 30 June 2018 Reviewed cents |
(Re-presented) 6 months ended 30 June 2017 Reviewed cents |
12 months ended 31 December 2017 Audited cents |
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Headline earnings/(loss) per share | |||||
Aggregate | |||||
– Basic | 1 222 | 882 | 502 | ||
– Diluted | 953 | 882 | 450 | ||
Continuing operations | |||||
– Basic | 1 210 | 997 | 682 | ||
– Diluted | 943 | 997 | 611 | ||
Discontinued operations | |||||
– Basic | 12 | (115) | (180) | ||
– Diluted | 10 | (115) | (161) |
Refer to note 11 for details regarding the number of shares.