NOTES TO THE GROUP ANNUAL FINANCIAL STATEMENTS – NOTE 17

17. NON-CONTROLLING INTEREST

  Group   Company  
  June 
2016 
R'000 
  June 
2015 
R'000 
  June
2016
R'000
  June
2015
R'000
 
Balance at the beginning of the year 62 930    52 634       
Dividend distributions (Note 30) (9 522)   (14 446)      
Share buy back from non-controlling interests¹ (46 866)   –       
Purchase of shares² (525)   –       
Additional non-controlling interest arising on disposal of interest in ACT Healthcare Assets³ 456 263    –       
Share of net profit of subsidiaries 53 323    24 742       
  515 603    62 930       

Note 1: During the year, AfroCentric Health (Pty) Ltd (a subsidiary of AfroCentric Incorporation Limited), bought back the remaining minority shareholding for R3.7 per share. The total amount paid for the minority buyout amounted to R122 million of which R46.8 million relates to the minority interest and R75.2 million which was recognised directly in equity.

Note 2: During the year AfroCentric Health (Pty) Limited had purchased an additional 22% shareholding in Klinikka (Pty) Limited, increasing its shareholding from 70% to 92%.

Note 3: Sanlam Life Insurance Limited (“Sanlam”) acquired a 28.7% shareholding in ACT Healthcare Assets (Pty) Limited, a directly held subsidiary in AfroCentric Investment Corporation Limited. As the transaction with Sanlam does not result in a loss of control of ACT Healthcare Assets (Pty) Limited, the transaction will be regarded as an equity transaction resulting in Sanlam’s non-controlling interest portion of R456 million being recognised on the transaction date. The profit portion relating to the transaction is recognised directly in equity amounting to R246 million.


NOTES TO THE GROUP ANNUAL FINANCIAL STATEMENTS – NOTE 17