NOTES TO THE FINANCIAL STATEMENTS | Note 9

9. INVESTMENTS IN ASSOCIATES
 

The Associated Fund Administrators Botswana Proprietary Limited is incorporated in Botswana. During the prior year an additional 25% was purchased to increase the Group's shareholding from 24% to 49%. At the end of the prior and current year the only investment in associates was Associated Fund Administrators Botswana Proprietary Limited.

Due to the Group's non-controlling interest in Associated Fund Administrators Botswana Proprietary Limited, it has no influence in aligning its reporting dates with the Group's. Management accounts were used to equity account this investment.

Group Company
  June 2020
R’000
  June 2019
R’000
  June 2020
R’000
  June 2019
R’000
 
Carrying value of investment in associate 33 307   29 943      
           01 July 2019                 30 June
2020
 
      Reporting
date
   Number
of shares
held
 
   Percen-
tage
holdings
 
   Opening
carrying
amount
R’000
 
   Share of 
after tax 
profit 
R’000
 
   Dividends  
received/  
(paid) 
R’000
  
   Closing
carrying
amount
R’000
 
Associated Fund Administrators Botswana Proprietary Limited        30 September    24 000     49     29 943     7 990     (4 626)    33 307   
              01 July 2018                 30 June
2019
 
 
  Reporting
date
 
   Number
of shares
held
   Percen-
tage
holdings
   Opening
carrying
amount
R’000
 
   Share of
after tax 
profit 
R’000
 
   Dividends 
received/ 
(paid)
R’000
 
   Additions/  
(disposals)
   Closing
carrying
amount
R’000
 
Unlisted                                 
Activo Health Proprietary Limited  30 June    100     100     43 950     13 205     –     (57 155)    –    
Associated Fund Administrators Botswana Proprietary Limited  30 September     24 000     49     8 337     5 274     (4 168)    20 500     29 943   
Invisible Card Company Proprietary Limited  30 June    30     40     –     –     –     –     –    
The Cheese Has Moved Proprietary Limited  30 June    51     51     4 648     –     –     (4 648)    –    
AfroCentric Health Solutions Limited (Kenya Investments) 31 December     26     26     –     –     –     –     –   
              56 935     18 479     (4 168)    (41 303)    29 943   

 

Summarised financial information of Associated Fund Administrators Botswana Proprietary Limited

Group
  June 2020
R’000
  June 2019
R’000
At 30 June 2020
Non-current assets (excluding intangible assets) 2 781   13 362  
Intangible assets 520    
Current assets 51 600   27 495  
Total assets 54 901   40 857  
Non-current liabilities    
Current liabilities 11 443   7 988  
Total liabilities 11 443   7 988  
Net assets 43 458   32 869  
Revenue 100 582   66 093  
Total comprehensive income attributable to ordinary shareholders 16 305   10 970  
Net profit for the year 16 305   10 970  

NOTES TO THE FINANCIAL STATEMENTS | Note 9