Headline earnings

   June 2011  June 2010  
   (Reviewed)  (Audited)  % change
Reconciliation of net profit for the year to headline earnings      
Net profit attributable to equity holders of the parent 838.7 1,129.9  
  Impairment of assets (note 3) 10.0 3.7  
  (Profit)/loss on disposal of fixed assets (2.9) 0.6  
  Loss on disposal of business 34.9 5.3  
  Total tax effects of adjustments 1.2 (0.9)  
Headline earnings 881.9 1,138.6 (22.5)
Headline earnings before Transaction costs 1,252.7 1,138.6 10.0
Headline EPS (cents) 433.3 567.2 (23.6)
Headline EPS before Transaction costs (taxed) (cents) 615.5 567.2 8.5
Diluted headline EPS (cents) 407.5 542.7 (24.9)
Diluted headline EPS before Transaction costs (taxed) (cents) 578.8 542.7 6.7