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Cash-settled share-based payment provision (Tables)

12 Months Ended

Jun. 30, 2019

Cash-settled share-based payment provision

Schedule for cash-settled share-based payment provisions

		2019		2018		2017
for the year ended 30 June		Rm		Rm		Rm
During the year, the following cash-settled share-based payment expenses were recognised in the income statement (refer to note 35 for the equity-settled share-based payment disclosure):
Share-based payment expense — movement in long-term provisions
Sasol Share Appreciation Rights Scheme		(440	)	655		(342	)
Share Appreciation Rights with no corporate performance targets (no-CPTs)		(6	)	117		(110	)
Share Appreciation Rights with corporate performance targets (CPTs)		(434	)	538		(232	)
Sasol Long-term Incentive Scheme(1)		—		—		105
		(440	)	655		(237	)

(1) On 25 November 2016, the cash-settled LTI scheme was converted to an equity-settled share-based payment scheme.

Schedule of total rights/ units granted

		2019		2018
Total rights granted		Number		Number
Share Appreciation Rights		4 928 846		7 118 321

Schedule of the effect of share based payment arrangements to the financial position

		2019						2018
		SARs with no CPTs		SARs with CPTs		Total		SARs with no CPTs		SARs with CPTs		Total
for the year ended 30 June		Rm		Rm		Rm		Rm		Rm		Rm
Per statement of financial position		2		262		264		98		1 003		1 101
Total intrinsic value of rights vested, but not yet exercised		2		50		52		98		987		1 085

Schedule of assumptions used to calculate cash-settled share-based payment expense

				2019				2018
				SARs with no CPTs		SARs with CPTs		SARs with no CPTs		SARs with CPTs
				Binomial		Binomial		Binomial		Binomial
Model				tree		tree		tree		tree
Risk-free interest rate		(%)		6,96		6,64 – 6,96		6,88 – 7,09		6,88 – 7,63
Expected volatility		(%)		35,74		35,83		28,61		27,16
Expected dividend yield		(%)		4,76		4,99		3,58		3,51
Expected forfeiture rate		(%)		*		*		*		5,00

*   All SARs have vested and therefore no forfeiture is applied.

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- Definition

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2018-01-01
-Paragraph 50
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=2&date=2018-03-01&anchor=para_50&doctype=Standard
-URIDate 2018-03-16

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- Definition

The explanation of the inputs, assumptions and estimation techniques used to calculate cash-settled share-based payment expense.

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- Definition

The disclosure of the number of rights to be issued under the cash-settled Share Appreciation Rights Scheme (SARs) and the Long-term Incentive Scheme (LTIs).

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The explanation that enables users of financial statements to understand the effect of cash-settled share-based payment transactions on the entity's profit (loss).

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