Recurring measurements |
Notes |
||||
Assets |
|||||
Grain commodities |
10 |
116 |
116 |
- |
- |
Inventory held to satisfy firm sales |
12 |
10 |
- |
10 |
- |
Investment in financial assets at fair value through other comprehensive income |
7.1.1 |
4 |
- |
- |
4 |
Investment in RealFin Collective Investment Scheme |
8 |
24 |
- |
24 |
- |
Forward purchase contracts |
20.1 |
203 |
203 |
- |
- |
Safex futures |
20.1 |
1 |
1 |
- |
- |
Total assets |
358 |
320 |
34 |
4 |
Liabilities Commodity finance |
7.2.2 |
52 |
52 |
- |
- |
Forward purchase contracts |
20.2 |
5 |
5 |
- |
- |
Safex futures |
20.2 |
53 |
53 |
- |
- |
Total liabilities |
110 |
110 |
- |
- |
Earnings per statement of comprehensive income |
601 |
504 |
Adjustments : Profit from sale of property , plant and equipment |
( 1 ) |
( 37 ) |
Impairment of property , plant and equipment and intangible assets |
55 |
8 |
( Loss )/ gain on disposal of investment in joint venture |
10 |
( 28 ) |
Impairment of goodwill |
8 |
29 |
Gain on bargain purchase of subsidiary |
- |
( 102 ) |
Tax effect of adjustments |
( 13 ) |
7 |
Headline earnings |
660 |
381 |
Abnormal / once-off items : Impairment on investments |
4 |
20 |
Reversal of impairment on loan of a capital nature |
- |
( 29 ) |
Restructuring costs |
- |
11 |
Legal / consultation fees ** |
16 |
15 |
Other once-off items *** |
12 |
38 |
Tax effect of adjustments |
( 3 ) |
( 16 ) |
Normalised headline earnings |
689 |
420 |
Earnings per share ( cents ) |
347.6 |
294.4 |
Headline earnings per share ( cents ) |
381.3 |
221.5 |
Normalised headline earnings per share ( cents ) |
398.2 |
244.4 |
Earnings per share from continued operations ( cents ) |
347.6 |
294.4 |
* Refer to note 6.1 for details regarding adjusted prior year figures . |
||
** Legal / consulting fees mainly consist of fees incurred in optimising certain operating activities and for merger and acquisition transactions . | ||
*** This relates to a foreign exchange contract (" FEC ") loss made on the equity portion of a highly probable future transaction of capital nature ( 2021 : | ||
Relates to the cost impact of the Covid-19 pandemic , which we do not expect to reoccur annually and is therefore classified as once-off ). |