Company						Group
2017		2016			(R’million)	2017		2016      Restated*#
				6	Early adoption of IFRS 15 Revenue from Contracts with Customers
					The group has early adopted IFRS 15 Revenue from Contracts with Customers and therefore restated the comparatives applying the full retrospective transition method. The policies were changed in accordance with the transitional provisions, but without making use of any of the practical expedients available during the first-time adoption of the standard. The impact of early adopting IFRS 15 resulted in a reallocation of costs in September 2016 from selling and distribution of R105,6 million, marketing of R41,3 million and cost of sales of R4,1 million to revenue, totalling R151,0 million. There has been no impact on the basic earnings per share or basic headline earnings per share. The reconciliation of the adjustments to the revenue comparatives are as follows:
					As previously reported			31 697,5
					Reclassified to discontinued operations in terms of IFRS 5			(958,3)
					Reallocation of costs due to early adoption of IFRS 15			(151,0)
					Restated revenue after reclassification			30 588,2

*	Restated for the early adoption of IFRS 15 Revenue from Contracts with Customers. Refer to note 6.
#	Restated as required by IFRS 5 in relation to the treatment of East Africa Tiger Brands Industries Plc. (EATBI) and Haco Tiger Brands (E.A.) Limited (Haco) as discontinued operations. Refer to note 34.