Reviewed condensed group financial statements and unreviewed production and sales volumes information for the year ended 31 December 2014

RECONCILIATION OF GROUP HEADLINE EARNINGS

  Gross  
Rm
  
Tax  
Rm
  
Net  
Rm
  
For the year ended 31 December 2014 (Reviewed)        
Loss attributable to owners of the parent       (883) 
Adjusted for:        
– IFRS 10 Loss on disposal of subsidiary   28     28  
– IAS 16 Net losses on disposal of property, plant and equipment   27   (6)  21  
– IAS 2 Gains on translation differences recycled to profit or loss on the liquidation of a foreign subsidiary   (47)    (47) 
– IAS 28 Loss on dilution of investment in associates   58     58  
– IAS 28 Share of associates’ separate identifiable remeasurements   296   (18)  278  
– IAS 36 Impairment of property, plant and equipment   4 740   (552)  4 188  
– IAS 36 Impairment of intangible asset   202     202  
– IAS 36 Impairment of goodwill acquired in a business combination in terms of IFRS 3   1 020     1 020  
– IAS 38 Loss on the write-off of intangible assets   4     4  
Headline earnings   6 328   (576)  4 869  
– continuing operations       4 869  
For the year ended 31 December 2013 (Audited)        
Profit attributable to owners of the parent       6 217  
Adjusted for:        
– IFRS 10 Gain on disposal of subsidiary   (964)    (964) 
– IAS 16 Net losses on disposal of property, plant and equipment   9   (4)  5  
– IAS 28 Loss on dilution of investment in associates   12     12  
– IAS 28 Share of associates’ separate identifiable remeasurements   (114)  2   (112) 
– IAS 36 Impairment of property, plant and equipment   292   (11)  281  
– IAS 36 Reversal of impairment of property, plant and equipment   (247)    (247) 
– IAS 38 Loss on the write-off of intangible assets   2     2  
Headline earnings   (1 010)  (13)  5 194  
– continuing operations       5 218  
– discontinued operations       (24)