5. Disposal group held for sale
 

Bidvest Namibia has identified a purchaser and agreed terms for the disposal group, Comet Investments Capital Inc.(Comet), a company incorporated in the Peoples Republic of Angola. Bidvest Namibia has a 69,55% interest in Comet, which in turn owns 49% of Pesca Fresca Limitada, an Angolan fishing company with a strong focus on sardinella fishing. These net assets form a disposal group held for sale and are measured as follows:

  2018 
R’000 
    2017 
R’000 
 
Property, plant and equipment  103 445        –    
Intangible assets  9 784        –    
Inventories  17 213        –    
Trade and other receivables  40 149        –    
Cash and cash equivalents  122 651        –    
Impairment of disposal group assets  (39 323)       –    
Disposal group assets held for sale  253 919        –    
Disposal group assets are represented as follows:                
Attributable to ordinary shareholders  96 763        –    
Foreign currency translation reserve  23 599        –    
Non-controlling interest  101 772        –    
Disposal group liabilities held for sale  31 785             
   253 919        –