Notes to the financial statements

for the year ended 30 September 2014

1.	Accounting policies
2	Revenue
3.	Turnover
4.	Operating income/(loss) before abnormal items
5.	Abnormal items
6.	Interest
7.	Investment income
8.	Taxation
9.	Calculation of weighted average number of shares for headline earnings per share and basic earnings per share purposes
10.	Dividends
11.	Property, plant and equipment
12.	Goodwill and intangible assets
13.	Impairment testing of non-financial assets
14.	Interest in subsidiary companies
15.	Amounts owed by subsidiaries
16.	Investments in associate companies
17.	Other investments
18.	Loans
19.	Deferred taxation asset
20.	Inventories
21.	Trade and other receivables
22.	Assets classified as held-for-sale
23.	Share-based payment plans
24.	Authorised share capital
25.	Issued ordinary share capital and premium
26.	Tax effect of other comprehensive income
27.	Tiger Brands Limited shares held by subsidiary and empowerment entities
28.	Deferred taxation liability
29.	Trade and other payables
30.	Provisions
31.	Borrowings
32.	Group borrowings
33.	Group commitments
34.	Pension obligations
35.	Post-retirement medical aid obligations
36.	Guarantees and contingent liabilities
37.	Financial instruments
38.	Related-party disclosures
39.	Business combinations
40.	Subsequent events
41.	Analysis of profit from discontinued operation
42.	Employee benefits – impact of transition to IAS 19R