In terms of IFRS the preference share capital is classified as debt and disclosed as other financial liabilities in the Condensed Consolidated Statement of Financial Position as at 30 June 2016. Consequently, the preference share dividends are classified as funding costs and disclosed as such in the Condensed Consolidated Statement of Profit and Loss and Other Comprehensive Income for the 6 months ended 30 June 2016.

The other financial liabilities category incorporates external funding facilities with either banks, individuals or corporate funding entities. Provided below is the detail regarding the Group’s other financial liabilities:

Reviewed Group 

30 June 2016

Unaudited Group 

30 June 2015

Audited Group

31 December 2015

R ‘000

R ‘000

R ‘000

Held at amortised cost 
Preference share liability

508 828

157 830

313 837

Experite NV Group

6 445

3 561

6 498

Capital bank – Term loan facilities

34 647

8 977

Getbucks (Pty) Ltd

9 207

4 054

Ecsponent Capital (RF) Limited

1 082

Ecsponent Projects (Pty) Ltd

684

5 225

4 873

Ecsponent Investment Holdings – purchase price facility

118 957

Debentures

11 452

Capital protected investments

2 668

Other

6 237

3 250

3 860

TOTAL OTHER FINANCIAL LIABILITIES

691 000

179 073

342 099

Total included in non-current liabilities

517 441

159 270

324 840

Total included in current liabilities

173 559

19 803

17 259