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.
                                                 
                                                 
Rm   June 2019
(Reviewed)
  Level 1   Level 2   Level 3   June 2018
(Reviewed)
  Level 1   Level 2   Level 3   December
2018
(Audited)
  Level 1   Level 2   Level 3
                                                 
Financial assets                                                
Financial assets at fair value through profit or loss    159.1      159.1      185.6      185.6      124.3      124.3  
Loans and receivables    6.1      6.1      12.5      12.5      9.6      9.6  
OCI financial assets    0.9    0.9        1.0    1.0        1.1    1.1    
Non-current assets classified as held for sale    166.7        166.7    36.0        36.0    11.6        11.6
     332.8    0.9    165.2    166.7    235.1    1.0    198.1    36.0    146.6    1.1    133.9    11.6
                                                 
Financial liabilities                                                
Financial liabilities at amortised cost    2,345.2      2,345.2      2,013.7      2,013.7      2,342.2      2,342.2  
Financial liabilities at fair value through profit or loss    24.4      24.4      46.2      46.2      24.8      24.8  
     2,369.6      2,369.6      2,059.9      2,059.9      2,367.0      2,367.0  
                                                 

There were no transfers of financial instruments between Level 1, Level 2 and Level 3 fair value measurements during the period ended June 2019.
The financial assets and financial liabilities have been presented based on an analysis of their respective natures, characteristics and risks.
Refer to the valuation techniques applied in the latest Annual Financial Statements.