NOTES TO THE FINANCIAL STATEMENTS l NOTE 41

  (R’million) 2014   Restated
2013
*
41 Analysis of profit from discontinued operation        
  The combined results of the discontinued operation included in the profit for the year are set out below.        
  Profit for the year from discontinued operation (attributable to owners of the company)        
  Turnover 186,9   1 087,8  
  Expenses (156,1)   (890,9)  
  Operating income before abnormal items 30,8   196,9  
  (Gain)/loss on remeasurement to fair value on transfer of net assets to held-for-sale 18,6   (25,8)  
  Operating income after abnormal items 49,4   171,1  
  Finance costs (5,0)   (47,6)  
  Profit before taxation 44,4   123,5  
  Taxation (3,4)   34,5  
  Profit for the year from discontinued operation (attributable to owners of the company) 41,0   158,0  
  Attributable to non-controlling interest (11,1)   (97,3)  
  Attributable to owners of parent 29,9   60,7  
  Cash flows from discontinued operation        
  Net cash inflows from operating activities (23,9)   266,1  
  Net cash outflows from investing activities 97,0   (178,6)  
  Net cash outflows from financing activities (72,2)   (227,8)  
  Net cash outflows 0,9   (140,3)  
  * The amounts have been restated due to the adoption of IAS 19R.

The Dangote Agrosacks Limited business was acquired effective 4 October 2012 as part of the DFM acquisition per note 39. During August 2013, a decision was made to dispose of the business resulting in Dangote Agrosacks Limited being classified and accounted for at 30 September 2013 as a disposal group held-for-sale – refer to note 22. The business was disposed of effective November 2013, thus the results noted above for the year ended 30 September 2014 are for two months only.


NOTES TO THE FINANCIAL STATEMENTS l NOTE 41