26 weeks   26 weeks       52 weeks
    June 2020   June 2019   Period   December 2019
Rm   (Reviewed)   (Restated)*   % change   (Restated)*
                 
Reconciliation of loss for the period to headline earnings                
   Loss for the period attributable to owners of the parent (IAS 33 earnings)     (1,161.1)    (836.1)    (38.9)    (1,307.5)
   Write-off of tangible and intangible assets    56.3    60.0    (6.2)    245.3
   Net loss/(profit) on disposal of tangible and intangible assets    15.0    (3.3)    554.5    (2.5)
   Profit on sale of non-current assets classified as held for sale      (11.8)    100.0    (27.6)
   Insurance proceeds on items of PP&E      (0.4)    100.0    (3.4)
   Total tax effects of adjustments    (0.5)    (9.1)    94.5    (55.8)
Headline loss    (1,090.3)    (800.7)    (36.2)    (1,151.5)
Reorganisation and restructure costs after taxation    34.1        23.8
Headline loss before reorganisation and restructure costs (taxed)    (1,056.2)    (800.7)    (31.9)    (1,127.7)
Foreign exchange after taxation    107.2    150.1    (28.6)    146.5
Headline loss before reorganisation, restructure and foreign exchange costs (taxed)    (949.0)    (650.6)    (45.9)    (981.2)
                 
Headline EPS (cents)    (501.6)    (366.6)    (36.8)    (529.0)
Headline EPS before reorganisation, restructure and foreign exchange costs (taxed) (cents)    (436.6)    (297.9)    (46.6)    (450.7)
Diluted headline EPS (cents)    (501.6)    (362.3)    (38.4)    (523.9)
Diluted headline EPS before reorganisation, restructure and foreign exchange costs (taxed) (cents)    (436.6)    (294.4)    (48.3)    (446.4)
                 
*Restated to apply the SAICA Circular 1/2019 on headline earnings which resulted in a prior year amount of R5.7 million relating to the pre-tax loss arising from the partial or full termination of leases no longer being a headline earnings adjustment. Refer to note 1.