For financial instruments traded in an active market (level 1), fair value is determined using stock exchange quoted prices. For other financial instruments (level 2), appropriate valuation techniques, including recent market transactions and other valuation models, have been applied and significant inputs include market yield curves and exchange rates. For non-current assets classified as held for sale (level 3) fair value less costs to sell, in terms of IFRS 5, has been determined based on the sale agreements. 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.    
                                 
Rm   December 2016
(Reviewed)
  Level 1   Level 2   Level 3   December 2015
(Audited)
  Level 1   Level 2   Level 3
                                 
Financial assets at fair value through profit or loss    142.9      142.9      188.1      188.1  
– Investment in cell captives and other    140.9      140.9      139.3      139.3  
– FEC asset (non-designated hedge)    2.0      2.0      48.8      48.8  
Financial asset designated as a cash flow hedging instrument    3.1      3.1      20.7      20.7  
– FEC asset    3.1      3.1      20.7      20.7  
Loans and receivables    13.1      13.1      13.9      13.9  
– Employee share trust loans    13.1      13.1      13.9      13.9  
Available-for-sale financial assets    2.4    2.4        4.9    4.9    
– Listed investments    2.4    2.4        4.9    4.9    
Non-current assets classified as held for sale    20.8        20.8    11.5        11.5
     182.3    2.4    159.1    20.8    239.1    4.9    222.7    11.5
                                 
Financial liabilities at amortised cost    3,214.1      3,214.1      2,522.0      2,522.0  
– Medium-term loan and bank loans    3,214.1      3,214.1      2,522.0      2,522.0  
Financial liabilities at fair value through profit or loss    7.5      7.5      5.6      5.6  
– FEC liability (non-designated hedge)    7.5      7.5      5.6      5.6  
Financial liability designated as a cash flow hedging instrument    3.5      3.5      2.1      2.1  
– FEC liability    3.5      3.5      2.1      2.1  
     3,225.1      3,225.1      2,529.7      2,529.7  
                                 
There were no transfers of financial instruments between Level 1, Level 2 and Level 3 fair value measurements during the year ended December 2016.    
The financial assets and financial liabilities have been presented based on an analysis of their respective natures, characteristics and risks.