FAIR VALUE HIERARCHY                                                
The Group uses the following hierarchy for determining and disclosing the fair value of financial instruments identified below. The table below reflects ‘Financial instruments’ and ‘Non-current assets classified as held for sale’ carried at fair value, and those ‘Financial instruments’ and ‘Non-current assets classified as held for sale’ that have carrying amounts that differ from their fair values, in the Statement of Financial Position.
                                                 
    June 2018   Level   Level   Level   June 2017   Level   Level   Level   December 2017   Level   Level   Level
Rm   (Reviewed)   1   2   3   (Reviewed)   1   2   3   (Audited)   1   2   3
Financial assets at fair value through profit or loss   185.6     185.6     146.7     146.7     134.9     134.9  
Financial asset designated as a cash flow hedging instrument           0.6     0.6     1.1     1.1  
Loans and receivables   12.5     12.5     12.7     12.7     13.1     13.1  
Available-for-sale financial assets   1.0   1.0       0.8   0.8       1.1   1.1    
Non-current assets classified as held for sale   36.0       36.0   19.9       19.9   19.9       19.9
    235.1   1.0   198.1   36.0   180.7   0.8   160.0   19.9   170.1   1.1   149.1   19.9
                                                 
Financial liabilities at amortised cost   2,013.7     2,013.7     3,521.8     3,521.8     3,259.5     3,259.5  
Financial liabilities at fair value through profit or loss   46.2     46.2     7.8     7.8     28.7     28.7  
Financial liability designated as a cash flow hedging instrument           5.8     5.8     23.8     23.8  
    2,059.9     2,059.9     3,535.4     3,535.4     3,312.0     3,312.0  
                                                 
There were no transfers of financial instruments between Level 1, Level 2 and Level 3 fair value measurements during the period ended June 2018.                    
The financial assets and financial liabilities have been presented based on an analysis of their respective natures, characteristics and risks.