SUMMARISED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS l NOTE 3

    Audited
    2014
Rm
  2013
Rm
Restated*
 
3. EXCEPTIONAL ITEMS        
  Profit/(loss) on acquisitions and disposal of investments and subsidiaries 161   (43)  
  Impairment of goodwill (208)   (31)  
  Impairment of investments (2)      
  Profit on disposal of property 77   18  
  Impairment of property, plant and equipment, intangibles and other assets (94)   (23)  
  Gross exceptional loss from continuing operations (66)   (79)  
  Taxation (charge)/benefit on exceptional items (5)   1  
  Net exceptional loss from continuing operations (71)   (78)  
  Gross exceptional profit from discontinued operations     (40)  
  Net exceptional loss before non-controlling interest (71)   (118)  
  Non-controlling interest on exceptional items (27)   2  
  Net exceptional loss (98)   (116)  
  * Restated for the treatment of IFRS 10, IAS 19 and discontinued operations – refer to note 10.

SUMMARISED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS l NOTE 3