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Earnings per share information

for the year ended 30 June

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  %
change
Audited
2014
Rm
    Restated
Audited
2013*
Rm
 
Headline earnings reconciliation            
Earnings – basic   3 272     3 296  
Saving of finance costs by associate on potential sale of Imperial shares   60     43  
Earnings – diluted   3 332     3 339  
Profit on disposal of property, plant and equipment (IAS 16)   (193)     (38)  
Profit on disposal of intangible assets (IAS 38)   1     (3)  
Impairment of property, plant and equipment (IAS 36)   39     24  
Impairment of intangible assets (IAS 36)   7     3  
Exceptional items   (36)     178  
Realised gain on disposal of available-for-sale investment (IAS 39)   (1)     (10)  
Remeasurements included in share of result of associates and joint ventures   18     (13)  
Tax effects of remeasurements   42     18  
Non-controlling interests share of remeasurements   2     3  
Headline earnings – diluted   3 211     3 501  
Saving of finance costs by associate on potential sale of Imperial shares   (60)     (43)  
Headline earnings – basic (9) 3 151     3 458  
Earnings per share (cents)            
– Basic (2) 1 687     1 720  
– Diluted 1 1 666     1 651  
Headline earnings per share (cents)            
– Basic (10) 1 625     1 805  
– Diluted (7) 1 606     1 731  
Core earnings reconciliation            
Headline earnings – basic (9) 3 151     3 458  
Saving of finance costs by associate on potential sale of Imperial shares   60     43  
Headline earnings – diluted (8) 3 211     3 501  
Amortisation of intangible assets arising on business combinations   336     254  
Net cost of meeting obligations under onerous contract   64        
Business acquisition costs   22     15  
Remeasurement of contingent considerations and put option liability   (2)     (66)  
Change in economic assumptions on insurance funds   7        
Adjustments included in share of result of associates and joint ventures         3  
Charge for amending the conversion profile of the deferred ordinary shares   70        
Tax effects of core earnings adjustments   (119)     (77)  
Non-controlling interests share of core earnings adjustments   (10)     (1)  
Core earnings – diluted   3 579     3 629  
Saving of finance costs by associate on potential sale of Imperial shares   (60)     (43)  
Core earning – basic (2) 3 519     3 586  
Core earnings per share (cents)            
– Basic (3) 1 815     1 872  
– Diluted   1 790     1 795  


Additional share information %
change
Audited
2014
Rm
    Restated
Audited
2013*
Rm
 
Net asset value per share (cents) 9 9 037     8 324  
Dividend per ordinary share (cents)   820     820  
Number of ordinary shares in issue (million)            
– Total shares   207,8     208,8  
– Net of shares repurchased   194,1     195,1  
– Weighted average for basic   193,9     191,6  
– Weighted average for diluted   200,0     202,2  
Number of other shares (million)            
– Deferred ordinary shares to convert into ordinary shares   9,1     13,0  
* Amounts restated as a result of the application of amendments to IAS 19 – Employee Benefits. See note 3.

Details of net finance cost and exceptional items   Audited
2014
Rm
    Restated
Audited
2013
Rm
 
Net finance cost            
Net interest paid   (926)     (744)  
Foreign exchange loss on monetary items         (254)  
Fair value gain on interest-rate swap instruments         254  
    (926)     (744)  
Exceptional items            
Impairment of goodwill (IAS 36)   (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)  
    36     (178)