MENU Notes to the financial statementsfor the year ended 30 June 2015

  1. Accounting policies
  2. Definitions
  3. Revenue
  4. Cost of sales
  5. Trading profit
  6. Share-based payments
  7. Finance revenue
  8. Finance cost
  9. Taxation
  10. Earnings per share
  11. Headline earnings per share
  12. Dividends paid in the current year
  13. Property, plant and equipment
  14. Investment properties
  15. Investments
  16. Long-term financial assets
  17. Goodwill
  18. Deferred taxation
  19. Inventories
  20. Trade and other receivables
  21. Cash and cash equivalents
  22. Stated capital
  23. Non-distributable reserve
  24. Interest-bearing loans and borrowings
  25. Trade and other payables
  26. Provisions
  27. Reconciliation of profit before taxation to cash generated from operations
  28. Taxation paid
  29. Dividends paid
  30. Commitments and contingencies
  31. Employee benefits
  32. Financial risk management objectives and policies
  33. Related-party transactions
  34. Segment report (restated)
  35. Subsequent events
  36. Discontinued operations
  37. Loss of control in subsidiary
  38. Group entities
Company           Group  
2015  
Rm’s  		     2014  
Rm’s  		         2015  
Rm’s  		     2014  
Rm’s  
          10. Earnings per share             
            Earnings per share and diluted earnings per share is based on the income attributable to ordinary shareholders of R700 million (2014: R509 million).             
            Earnings per share and diluted earnings per share from continuing operations is based on the income attributable to ordinary shareholders of R700 million (2014: R529 million).             
            The earnings per share calculations are based on 923 206 298 (2014: 920 804 270) weighted average number of shares in issue during the period, excluding weighted average treasury shares.             
            Reconciliation of shares in issue:             
            – Total number of shares issued      1 033 332 822       1 033 332 822   
            – Share held by Share Incentive Trust      (21 088 718)        (24 386 096)   
            – BEE treasury shares      (88 000 000)        (88 000 000)   
            Shares in issue to external parties      924 244 104        920 946 726   
            The calculation of diluted earnings per share is based on:             
            Weighted average number of shares in issue for basic earnings per share      923 206 298        920 804 270   
            Potentially dilutive ordinary shares resulting from outstanding share-based payment awards per note 6      11 121 682        8 569 822   
            Weighted average number of shares for diluted earnings per share      934 327 980        929 374 092