35.5 Reclassification of movement on non-current receivables Cash flows relating to non-current receivables and payables have been reclassified from operating cash flows to investing & financing cash flows to the net value of R80 million for non-current receivables. 35.6 Net changes to cash from investing activities Consequential adjustments for accruals of distributions in Unit trusts R69 million, purchases of financial assets consisting of: foreign currency translation reserve -R10 million, reversal of unit trust deemed income R38 million, non-cash dividends distributed by unit trusts R228 million; and a reclassification of movement on noncurrent receivables R-80 million, results in an adjustment to cash from investing activities of R245 million. 35.7 Reclassification of tax The PPS Global Equity Fund disclosed its tax expense as part of the expenses to the value of R13 million. This expense has been reclassified to tax on the Statement of Profit or Loss and Other Comprehensive Income The impact of these restatements is indicated below: Group 2021 Before restatement Effect of restatement 2021 Restated 1 January 2021 before restatement Effect of restatement 1 January 2021 Restated R'm R'm R'm R'm R'm R'm Extract from Statement of Financial Position Total assets 59 668 – 59 668 50 524 – 50 524 Total equity 307 – 307 339 – 339 Liabilities to outside unit trust holders 12 454 893 13 347 9 297 824 10 121 Insurance and other payables 1 474 (893) 581 1 297 (824) 473 Other liabilities 45 433 – 45 433 39 591 – 39 591 Total Liabilities 59 361 – 59 361 50 185 – 50 185 Total equity and liabilities 59 668 – 59 668 50 524 – 50 524 35. Restatement of comparatives (continued) 161 Notes to the Consolidated Financial Statements
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