Notes to the Summarised Company financial statements l Note 1

Basis of preparation
These summarised financial statements of the Company have been prepared in accordance with the recognition and measurement criteria of IFRS and the information required by International Accounting Standard 34: Interim Financial Reporting as issued by the IASB, the Financial Reporting Guides as issued by the SAICA Accounting Practices Committee, the Financial Pronouncements as issued by the Financial Reporting Standards Council, the JSE Listings Requirements and the Companies Act of 2008, as amended. They have been prepared on the historical cost basis, except for certain financial instruments which are measured at fair value or at amortised cost, and are presented in South African rand, the Company’s functional and presentation currency.

The significant accounting policies and methods of computation are consistent in all material respects with those applied in the previous period. The Group’s critical accounting judgements, including those involving estimates, are disclosed on click here of the consolidated annual financial statements of which the Company’s critical accounting judgements, including those involving estimates form a part.

  Rm 2016    2015   
1. Impairment losses        
  Investments in subsidiaries (77)   (436)  

  Impairment losses for the current year were recognised against the Vodacom International Limited investment of RNil (2015: R34 million), the investment in Vodacom Business Africa Group Services Limited and Vodacom Business Africa Group (Pty) Limited of R70 million (2015: R107 million) and R22 million (2015: R66 million) respectively. During the current year there was a reversal of an impairment on the Vodacom Congo (RDC) S.A. guarantee fee of R15 million (2015: R222 million impairment).