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Cash-settled share-based payment provision (Tables)
12 Months Ended
Jun. 30, 2020
Cash-settled share-based payment provision  
Schedule for cash-settled share-based payment provisions

 

 

 

2020

 

2019 

 

2018

 

for the year ended 30 June

 

Rm

 

Rm 

 

Rm

 

During the year, the following cash-settled share-based payment expenses were recognised in the income statement (refer to note 39 for the equity-settled share-based payment disclosure):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Share-based payment expense — movement in long-term provisions

 

 

 

 

 

 

 

Sasol Share Appreciation Rights Scheme

 

 

 

 

 

 

 

Share Appreciation Rights with no corporate performance targets (no-CPTs)

 

(1

)

(6

)  

117

 

Share Appreciation Rights with corporate performance targets (CPTs)

 

(204

)

(434

)  

538

 

 

 

(205

)

(440

)  

655

 

 

 

Schedule of total rights/ units granted

 

Total rights granted

 

2020
Number

 

2019
Number

 

Share Appreciation Rights

 

4 227 416

 

4 928 846

 

 

 

Schedule of the effect of share based payment arrangements to the financial position

 

 

 

2020

 

2019

 

for the year ended 30 June

 

SARs with
no CPTs
Rm

 

SARs with
CPTs
Rm

 

Total
Rm

 

SARs with
no CPTs
Rm

 

SARs with
CPTs
Rm

 

Total
Rm

 

Per statement of financial position

 

 

51

 

51

 

2

 

262

 

264

 

Total intrinsic value of rights vested, but not yet exercised

 

 

 

 

2

 

50

 

52

 

 

 

Schedule of assumptions used to calculate cash-settled share-based payment expense

 

 

 

 

 

2020

 

2019

 

 

 

 

 

SARs with no
CPTs

 

SARs
with CPTs

 

SARs with
no CPTs

 

SARs
with CPTs

 

 

 

 

 

Binomial

 

Binomial

 

Binomial

 

Binomial

 

Model

 

 

 

tree

 

tree

 

tree

 

tree

 

Risk-free interest rate

 

(%

)

n/a

 

3,58 – 3,88

 

6,96

 

6,64 – 6,96

 

Expected volatility

 

(%

)

n/a

 

135,76

 

35,74

 

35,83

 

Expected dividend yield

 

(%

)

n/a

 

0,06

 

4,76

 

4,99