Exxaro Resources Limited
Group and company annual financial statements
for the year ended 31 December 2019
In applying IFRS 5 Non-current Assets Held-for-sale and Discontinued Operations (IFRS 5), management has made judgements as to which non-current assets and discontinued operations meet the criteria to be classifi ed and measured in terms of IFRS 5 (refer notes 8.4 and 6.1.4).