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Income Statement - ZAR (R) R in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Jun. 30, 2018
Income Statement |  |  |  |
Turnover |  | R 102,944 | R 88,153 | R 181,461
Materials, energy and consumables used |  | (45,960) | (35,887) | (76,606)
Selling and distribution costs |  | (3,794) | (3,388) | (7,060)
Maintenance expenditure |  | (4,676) | (4,424) | (9,163)
Employee-related expenditure |  | (14,789) | (13,574) | (27,468)
Exploration expenditure and feasibility costs |  | (167) | (213) | (352)
Depreciation and amortisation |  | (8,392) | (8,301) | (16,425)
Other expenses and income |  | (5,850) | (7,102) | (15,316)
Translation gains/(losses) |  | 454 | (1,190) | (11)
Other operating expenses and income |  | (6,304) | (5,912) | (15,305)
Equity accounted profits, net of tax |  | 876 | 766 | 1,443
Operating profit before remeasurement items and once-off Sasol Khanyisa share-based payment |  | 20,192 | 16,030 | 30,514
Remeasurement items |  | 599 | (4,244) | (9,901)
Sasol Khanyisa once-off share-based payment |  |  |  | (2,866)
Earnings before interest and tax (EBIT) |  | 20,791 | 11,786 | 17,747
Finance income | [1] | 420 | 1,192 | 1,716
Finance costs | [2] | (252) | (1,689) | (3,759)
Earnings before tax |  | 20,959 | 11,289 | 15,704
Taxation |  | (5,057) | (3,562) | (5,558)
Earnings for the period |  | 15,902 | 7,727 | 10,146
Attributable to |  |  |  |
Owners of Sasol Limited |  | 14,740 | 6,901 | 8,729
Non-controlling interests in subsidiaries |  | 1,162 | 826 | 1,417
Earnings for the period |  | R 15,902 | R 7,727 | R 10,146
Per share information |  |  |  |
Basic earnings per share (in rand per share) |  | R 23.92 | R 11.29 | R 14.26
Diluted earnings per share (in rand per share) |  | R 23.76 | R 11.25 | R 14.18
[1] | Finance income decreased due to lower dividend income. This is mainly due to the divestment from Petronas Chemicals Olefins Sdn Bhd in March 2018.
[2] | Finance costs decreased mainly due to the adoption of the amendment to IAS 23 'Borrowing Costs' on 1 July 2018, which resulted in a higher capitalisation of costs.

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