Two disposals classified as discontinued operations

UK mining company Anglo American classifies an associate disposed of at a gain of $1.97 billion, equivalent to 22.3% of continuing pre-tax profit, and a demerged business carried at $3.7 billion, as discontinued operations.

Black economic empowerment appears on the income statement
Following guidance under South African GAAP, UK mining company Anglo American classifies as share-based payments $34 million of its $136 million losses on part-disposal of two businesses.