NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS l NOTE 29
    2014
Rm
    2013
Rm
 
29. Exceptional items        
  Impairment of goodwill (IAS 36) (refer to note 4) (38)   (139)  
  Loss on disposal of investments in associates and joint ventures (IAS 28) (7)   (7)  
  Profit (loss) on disposal of subsidiaries and businesses (IFRS 10) 81     (32)  
  Gross exceptional items 36   (178)  
  Tax expense (6)     (8)  
  Net exceptional items attributable to owners at Imperial 30     (186)