14. NON-CURRENT ASSETS HELD FOR SALE
 

Non-current assets held for sale relate to non-productive land and buildings, which are in the process of being sold.

During the year, properties classified as held for sale with a value of R90 million were reclassified back into property, plant and equipment as the sale transactions did not materialise. Properties worth R41 million were sold and a further R33 million, relating to non-productive land and buildings, was classified to non-current assets held for sale.

No impairment loss was recognised on the fair value adjustment on these assets during the year (2024: 15 million).

Property, 
plant and 
equipment 
Rm 
Total 
Rm 
2025   
Beginning of year    133  133 
Current year movements   
– reclassified from property, plant and equipment    33  33 
– reclassified to property, plant and equipment    (90) (90)
– disposals*    (41) (41)
Balance at the end of the year    35  35 
* A profit on disposal of R14 million was recognised during the current financial year on disposal of non-current assets held for sale.
Property,
plant and
equipment
Rm
Total
Rm
2024  
Beginning of year  
Current year movements  
– reclassified from property, plant and equipment   133 133
Balance at the end of the year   133 133