contribution to headline earnings

30 June 2018 
R million 
30 June 2017 
R million 
Central treasury
– Finance income 524  349 
– Finance costs (891) (903)
– Option remeasurement 261  687 
Net corporate cost (282) (143)
(388) (10)

Finance income amounted to R524 million (2017: R349 million). This increase is mainly due to higher average cash balances as a result of the Remgro rights issue in the comparative year. Finance costs amounted to R891 million (2017: R903 million). The positive fair value adjustment of R261 million (2017: R687 million) relates to the decrease in the value of the exchange option of the exchangeable bonds. Other net corporate costs amounted to R282 million (2017: R143 million). The increase in other net corporate costs is mainly due to transaction costs amounting to R109 million, incurred on the Distell ownership restructuring and the Unilever Spreads business acquisition.