XML 231 R51.htm IDEA: XBRL DOCUMENT
v3.21.2

Statement of compliance (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2021
Statement of compliance |
Schedule of revised previously reported results | Accordingly, the Company has revised its previously reported results and related disclosures as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As reported on |  | ​ |  | ​ |  | As adjusted on
​ | ​ | 30 June 2019 | ​ | Reclassification | ​ | Revision | ​ | 1 July 2019
for the year ended 30 June | ​ | Rm | ​ | Rm | ​ | Rm | ​ | Rm
Statement of financial position |  |  |  |  |  |  |  |
Property, plant and equipment |  | 233 549 |  | 127 764 |  | (3 731) |  | 357 582
Assets under construction |  | 127 764 |  | (127 764) |  | — |  | —
Non-current assets |  | 391 953 |  | — |  | (3 731) |  | 388 222
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liability |  | 27 586 |  | — |  | (1 045) |  | 26 541
Non-current liabilities |  | 195 075 |  | — |  | (1 045) |  | 194 030
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Statement of changes in equity |  |  |  |  |  |  |  |
Retained earnings* |  | 181 416 |  | — |  | (2 686) |  | 178 730
Total equity |  | 225 795 |  | — |  | (2 686) |  | 223 109
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income statement |  |  |  |  |  |  |  |
Depreciation and amortisation |  | (17 968) |  | — |  | 154 |  | (17 814)
Operating profit before remeasurement items |  | 28 342 |  | — |  | 154 |  | 28 496
Remeasurement items |  | (18 645) |  | — |  | (1 417) |  | (20 062)
Earnings before interest and tax (EBIT) |  | 9 697 |  | — |  | (1 263) |  | 8 434
Taxation |  | (3 157) |  | — |  | 354 |  | (2 803)
Earnings for the year |  | 6 074 |  | — |  | (909) |  | 5 165
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Statement of comprehensive income |  |  |  |  |  |  |  |
Total comprehensive income for the year |  | 7 162 |  | — |  | (909) |  | 6 253
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Rand |  | Rand |  | Rand |  | Rand
Basic earnings per share |  | 6,97 |  | — |  | (1,47) |  | 5,50
Headline earnings per share |  | 30,72 |  | — |  | 0,18 |  | 30,90
Dilute earnings per share |  | 6,93 |  | — |  | (1,47) |  | 5,46
Diluted headline earnings per share |  | 30,54 |  | — |  | 0,17 |  | 30,71
| * | Cumulative error of R 1 777 million for financial years preceding 2019 have been corrected by revising the 1 July 2019 opening retained earnings.
​
1 | Statement of compliance continued
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As reported on |  | ​ |  | ​ |  | As adjusted on
​ | ​ | 30 June 2020 | ​ | Reclassification | ​ | Revision* | ​ | 30 June 2020
for the year ended 30 June | ​ | Rm | ​ | Rm | ​ | Rm | ​ | Rm
Statement of financial position |  |  |  |  |  |  |  |
Property, plant and equipment |  | 204 470 |  | 27 802 |  | (4 627) |  | 227 645
Assets under construction |  | 27 802 |  | (27 802) |  | — |  | —
Non-current assets |  | 301 193 |  | — |  | (4 627) |  | 296 566
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liability |  | 20 450 |  | — |  | (1 296) |  | 19 154
Non-current liabilities |  | 226 796 |  | — |  | (1 296) |  | 225 500
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Statement of changes in equity |  |  |  |  |  |  |  |
Retained earnings** |  | 90 890 |  | — |  | (3 331) |  | 87 559
Total equity |  | 159 248 |  | — |  | (3 331) |  | 155 917
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income statement |  |  |  |  |  |  |  |
Depreciation and amortisation |  | (22 575) |  | — |  | 248 |  | (22 327)
Operating (loss)/profit before remeasurement items |  | (196) |  | — |  | 248 |  | 52
Remeasurement items |  | (110 834) |  | — |  | (1 144) |  | (111 978)
Loss before interest and tax (LBIT) |  | (111 030) |  | — |  | (896) |  | (111 926)
Taxation |  | 26 139 |  | — |  | 251 |  | 26 390
Loss for the year |  | (91 272) |  | — |  | (645) |  | (91 917)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Statement of comprehensive income |  |  |  |  |  |  |  |
Total comprehensive loss for the year |  | (67 354) |  | — |  | (645) |  | (67 999)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Rand |  | Rand |  | Rand |  | Rand
Basic loss per share |  | (147,45) |  | — |  | (1,04) |  | (148,49)
Headline loss per share |  | (11,79) |  | — |  | 0,29 |  | (11,50)
Dilute loss per share |  | (147,45) |  | — |  | (1,04) |  | (148,49)
Diluted headline loss per share |  | (11,79) |  | — |  | 0,29 |  | (11,50)
| * | Including impact of 2019 error. The impact of the Ammonia error was R 1,3 billion (R 937 million net of tax).
| ** | Cumulative error of R 1 777 million for financial years preceding 2019 have been corrected by revising the 1 July 2019 opening retained earnings.
Schedule of financial instruments which reference the US LIBOR and have not yet transitioned to an alternative interest rate benchmark | ​
​ | ​ | ​
​ | ​ | 2021
​ |  | Rm
Financial liabilities measured at amortised cost |  |
US$ term loan |  | 20 699
US$ Revolving credit facility |  | 9 878
Derivative liability |  |
Interest rate swap |  | 2 103
​ |  | 32 680

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