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Trade and Other Receivables | 12 Months Ended
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Jun. 30, 2019
Subclassifications of assets, liabilities and equities [abstract] |
Trade and Other Receivables | TRADE AND OTHER RECEIVABLES
| SA rand
Figures in million | 2019 |  | 2018 |
Financial assets |  |
Trade receivables (metals) | 448 |  | 542 |
Other trade receivables | 230 |  | 123 |
Loss allowance | (68 | ) | (60 | )
Trade receivables - net | 610 |  | 605 |
Interest and other receivables | 7 |  | 7 |
Employee receivables | 10 |  | 14 |
Non-financial assets |  |
Prepayments | 67 |  | 76 |
Value added tax | 281 |  | 316 |
Income and mining taxes | 89 |  | 121 |
Total trade and other receivables | 1 064 |  | 1 139 |
The movement in the loss allowance for trade and other receivables during the year was as follows (refer to note 4 for details):
| SA rand
Figures in million | 2019 |  | 2018 |
Balance at beginning of year | 60 |  | 51 |
Increase in loss allowance recognised during the year | 47 |  | 11 |
Reversal of loss allowance during the year | (39 | ) | (2 | )
Balance at end of year | 68 |  | 60 |
The loss allowance for trade and other receivables stratified according to ageing profile at the reporting date is as follows:
| SA rand
Figures in million | Gross |  | Loss allowance |
30 June 2019 |  |
Not past due 1 | 562 |  | — |
Past due by 1 to 30 days | 3 |  | — |
Past due by 31 to 60 days | 30 |  | — |
Past due by 61 to 90 days | 9 |  | — |
Past due by more than 90 days | 12 |  | 11 |
Past due by more than 361 days | 62 |  | 57 |
| 678 |  | 68 |
30 June 2018 |  |
Not past due | 586 |  | 16 |
Past due by 1 to 30 days | 10 |  | — |
Past due by 31 to 60 days | 21 |  | — |
Past due by 61 to 90 days | 6 |  | 5 |
Past due by more than 90 days | 10 |  | 10 |
Past due by more than 361 days | 32 |  | 29 |
| 665 |  | 60 |
1 Includes the full trade receivables (metals) balance.
19 | TRADE AND OTHER RECEIVABLES continued
During 2018 and 2019 there was no renegotiation of the terms of any receivable. As at 30 June 2019 and 30 June 2018, there was no collateral pledged or held for any of the receivables.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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