NOTES TO THE FINANCIAL STATEMENTS l NOTE 22     GROUP     (R’million) 2014   Restated 2013 * 22 Assets classified as held-for-sale           Salt River factory held-for-sale –   6,5     Assets related to Dangote Agrosacks Limited held-for-sale –   1 274,2     Assets classified as held-for-sale –   1 280,7     The major classes of assets and liabilities of the Agrosacks business at the end of the reporting period are as follows:           Property, plant and equipment –   561,1     Deferred tax asset –   36,7     Inventory –   243,6     Trade and other receivables –   412,4     Cash and cash equivalents –   20,4       –   1 274,2     Liabilities directly associated with the assets classified as held-for-sale           Short-term borrowings –   (199,0)     Trade payables –   (491,3)     Deferred tax liability –   (8,3)       –   (698,6)     Foreign currency translation reserve related to assets classified as held-for-sale –   (73,1)     Non-controlling interest related to assets classified as held-for-sale –   (129,4)     Net assets of Dangote Agrosacks Limited classified as held-for-sale –   373,1   * The amounts have been restated due to the adoption of IAS 19R. NOTES TO THE FINANCIAL STATEMENTS l NOTE 22