Correction of Methodology (Tables)

12 Months Ended

Dec. 31, 2017

Summary of Cumulative Impact of Correction of Amortisation Methodology

The following table summarises the cumulative impact of the correction of the amortisation methodology:


	Property, plant and equipment												Deferred tax balance¹												Equity
	St Ives			Agnew			Granny Smith			Total			St Ives			Agnew			Granny Smith			Total			St Ives			Agnew			Granny Smith			Total
Balance at 31 December 2014		(19.6	)		7.8			0.9			(10.9	)		5.9			(2.3	)		(0.3	)		3.3			(13.7	)		5.5			0.6			(7.6	)

Profit or loss		(11.7	)		4.0			0.3			(7.4	)		3.5			(1.2	)		(0.1	)		2.2			(8.2	)		2.8			0.2			(5.2	)
Translation		2.6			(1.0	)		(0.1	)		1.5			(0.8	)		0.3			0.1			(0.4	)		1.8			(0.7	)		—			1.1

Balance at 31 December 2015		(28.7	)		10.8			1.1			(16.8	)		8.6			(3.2	)		(0.3	)		5.1			(20.1	)		7.6			0.8			(11.7	)

Profit or loss		(9.2	)		2.5			0.1			(6.6	)		2.8			(0.8	)		—			2.0			(6.5	)		1.7			0.1			(4.7	)
Translation		0.3			(0.1	)		—			0.2			(0.1	)		—			(0.1	)		(0.2	)		0.3			(0.1	)		(0.1	)		0.1

Balance at 31 December 2016		(37.6	)		13.2			1.2			(23.2	)		11.3			(4.0	)		(0.4	)		6.9			(26.3	)		9.2			0.8			(16.3	)

1	For the purpose of this analysis, deferred tax has been calculated at 30%.

Summary of Consolidated Income Statement

(i) Consolidated income statement


	UNITED STATES DOLLAR
	31 December 2016															31 December 2015
	As previously reported			Adjustments			As restated before reclassification of discontinued operations			Discontinued operations reclassification			As restated			As previously reported			Adjustments			As restated before reclassification of discontinued operations			Discontinued operations reclassification			As restated
Revenue		2,749.5			—			2,749.5			(83.1	)		2,666.4			2,545.4			—			2,545.4			(91.3	)		2,454.1
Cost of sales		(2,066.7	)		(6.6	)		(2,073.3	)		72.1			(2,001.2	)		(2,066.1	)		(7.4	)		(2,073.5	)		85.0			(1,988.5	)
Others		(317.0	)		—			(317.0	)		9.2			(307.8	)		(474.8	)		—			(474.8	)		18.1			(456.7	)

Profit before taxation		365.8			(6.6	)		359.2			(1.8	)		357.4			4.5			(7.4	)		(2.9	)		11.8			8.9
Mining and income taxation		(192.1	)		2.0			(190.1	)		0.6			(189.5	)		(247.1	)		2.2			(244.9	)		(3.6	)		(248.5	)

Profit/(loss) from continuing operations		173.7			(4.6	)		169.1			(1.2	)		167.9			(242.6	)		(5.2	)		(247.8	)		8.2			(239.6	)

Profit/(loss) from discontinued operations, net of taxation		—			—			—			1.2			1.2			—			—			—			(8.2	)		(8.2	)

Profit/(loss) for the year		173.7			(4.6	)		169.1			—			169.1			(242.6	)		(5.2	)		(247.8	)		—			(247.8	)

Profit/(loss) attributable to:
– Owners of the parent		162.8			(4.6	)		158.2			—			158.2			(242.1	)		(5.2	)		(247.3	)		—			(247.3	)
– Non-controlling interest holders		10.9			—			10.9			—			10.9			(0.5	)		—			(0.5	)		—			(0.5	)

		173.7			(4.6	)		169.1			—			169.1			(242.6	)		(5.2	)		(247.8	)		—			(247.8	)

Earnings/loss per share attributable to owners of the parent:
Basic earnings/(loss) per share from continuing operations – cents		20			(1	)		19			—			19			(31	)		(1	)		(32	)		1			(31	)
Diluted earnings/(loss) per share from continuing operations – cents		20			(1	)		19			—			19			(31	)		(1	)		(32	)		1			(31	)

Summary of Consolidated Statement of Comprehensive Income

(ii) Consolidated statement of comprehensive income


	UNITED STATES DOLLAR
	31 December 2016														31 December 2015
	As previously reported			Adjustments			As restated before reclassification of discontinued operations			Discontinued operations reclassification		As restated			As previously reported			Adjustments			As restated before reclassification of discontinued operations			Discontinued operations reclassification		As restated
Profit/(loss) for the year		173.7			(4.6	)		169.1			—		169.1			(242.6	)		(5.2	)		(247.8	)		—		(247.8	)
Others comprehensive income, net of tax		121.4			—			121.4			—		121.4			(636.6	)		1.1			(635.5	)		—		(635.5	)

Foreign currency translation adjustments		129.7			—			129.7			—		129.7			(637.0	)		1.1			(635.9	)		—		(635.9	)
Others		(8.3	)		—			(8.3	)		—		(8.3	)		0.4			—			0.4			—		0.4

Total comprehensive income for the year		295.1			(4.6	)		290.5			—		290.5			(879.2	)		(4.1	)		(883.3	)		—		(883.3	)

Attributable to:
– Owners of the parent		284.2			(4.6	)		279.6			—		279.6			(878.7	)		(4.1	)		(882.8	)		—		(882.8	)
– Non-controlling interest holders		10.9			—			10.9			—		10.9			(0.5	)		—			(0.5	)		—		(0.5	)

		295.1			(4.6	)		290.5			—		290.5			(879.2	)		(4.1	)		(883.3	)		—		(883.3	)

Summary of Consolidated Statement of Financial Position

(iii) Consolidated statement of financial position


	UNITED STATES DOLLAR
	31 December 2016														1 January 2016
	As previously reported			Adjustments			As restated before reclassification of discontinued operations			Discontinued operations reclassification		As restated			As previously reported			Adjustments			As restated before reclassification of discontinued operations			Discontinued operations reclassification		As restated
ASSETS
Property, plant and equipment		4,547.8			(23.2	)		4,524.6			—		4,524.6			4,312.4			(16.8	)		4,295.6			—		4,295.6
Others		1,786.9			—			1,786.9			—		1,786.9			1,565.3			—			1,565.3			—		1,565.3

Total assets		6,334.7			(23.2	)		6,311.5			—		6,311.5			5,877.7			(16.8	)		5,860.9			—		5,860.9

LIABILITIES
Deferred taxation		465.5			(6.9	)		458.6			—		458.6			487.3			(5.1	)		482.2			—		482.2
Others		2,679.6			—			2,679.6			—		2,679.6			2,622.4			—			2,622.4			—		2,622.4

Total liabilities		3,145.1			(6.9	)		3,138.2			—		3,138.2			3,109.7			(5.1	)		3,104.6			—		3,104.6

EQUITY
Retained earnings		1,570.9			(18.3	)		1,552.6			—		1,552.6			1,447.3			(13.7	)		1,433.6			—		1,433.6
Other reserves		(2,126.4	)		2.0			(2,124.4	)		—		(2,124.4	)		(2,262.2	)		2.0			(2,260.2	)		—		(2,260.2	)
Others		3,745.1			—			3,745.1			—		3,745.1			3,582.9			—			3,582.9			—		3,582.9

Total equity		3,189.6			(16.3	)		3,173.3			—		3,173.3			2,768.0			(11.7	)		2,756.3			—		2,756.3

Total equity and liabilities		6,334.7			(23.2	)		6,311.5			—		6,311.5			5,877.7			(16.8	)		5,860.9			—		5,860.9