NOTES TO THE GROUP ANNUAL FINANCIAL STATEMENTS – NOTE 16

16. NON-CONTROLLING INTEREST
 
  GROUP   COMPANY  
  June 2017
R’000
  June 2016
R’000
  June 2017
R’000
  June 2016
R’000
 
Balance at the beginning of the year 515 603   62 930      
Dividend distributions (Note 29) (32 616)   (9 522)      
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 subsidiaries4 102 372   53 323      
  585 359   515 603      
1 During the 2016 year, AfroCentric Health Proprietary Limited (a subsidiary of AfroCentric Investment Corporation Limited), bought back the remaining minority shareholding for R3.7 per share. The total amount paid for the minority buyout amounted to 122 million of which R46.8 million relates to the minority interest and R75.2 million which was recognised directly in equity
2 During the 2016 year AfroCentric Health Limited had purchased an additional 22% shareholding in Klinikka Proprietary Limited, increasing its shareholding from 70% to 92%.
3 During the 2016 year Sanlam Life Insurance Limited (“Sanlam”) acquired a 28.7% shareholding in ACT Healthcare Assets Proprietary 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 Proprietary 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.
4 The subsidiary with a material non-controlling interest is the ACT Healthcare Assets (“AHA”) Group. AfroCentric Investment Corporation Limited owns 71.3% of AHA Group. The share of profit that relates to the non-controlling interest is R90.2 million.

NOTES TO THE GROUP ANNUAL FINANCIAL STATEMENTS – NOTE 16