GROUP
	(R’million)		2019			2018
34	Assets classified as held for sale
	A detailed review of the Deli Foods Nigeria Limited (Deli Foods) (International operations – West Africa) business was conducted in the context of Tiger Brands’ long-term growth strategy and core competencies. Deli Foods is currently loss-making and thus no longer meets the wider strategic plan of the company. Its inability to hold market share and compete with global brands resulted in a negative payback. Taking into account these factors, it was decided that Deli Foods would be reflected as held for sale at 30 September 2019 and suitable buyers for the business are being explored. Further, included in the assets held for sale is the remaining investment in Oceana which is in the process of being sold.
	Property, plant and equipment		8,7			–
	Investments		10,4			–
	Inventory		3,2			–
	Cash and cash equivalents		1,2			–
			23,5			–
	Liabilities directly associated with the assets classified as held for sale
	Short-term borrowings		130,3			–
	Trade payables		18,9			–
			149,2			–
	Net carrying value of Deli and Oceana		(125,7)			–