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Trade and other payables | 12 Months Ended
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Jun. 30, 2023
Trade and other payables. |
Trade and other payables |
24 | Trade and other payables
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​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |
for the year ended 30 June |  | Rm |  | Rm |
Trade payables |  | ​ | 26 311 |  | 26 888 | ​
Capital project related payables1 |  | ​ | 1 155 |  | 457 | ​
Accrued expenses |  | ​ | 4 712 |  | 4 807 | ​
Other payables (financial liabilities)2 | ​ | ​ | 2 295 | ​ | 6 611 | ​
Related party payables |  | ​ | 645 |  | 1 110 | ​
third parties |  | ​ | 40 |  | 191 | ​
equity accounted investments |  | ​ | 605 |  | 919 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | 35 118 |  | 39 873 | ​
Other payables (non-financial liabilities)3 |  | ​ | 9 228 |  | 9 037 | ​
Duties payable to revenue authorities |  | ​ | 4 051 |  | 4 172 | ​
Value added tax |  | ​ | 121 |  | 473 | ​
​ |  | ​ | 48 518 |  | 53 555 | ​
| 1 | Increase mainly due to ramp up of development cost on the Production Sharing Agreement (PSA) project in Mozambique.
| 2 | In 2022 other payables (financial liabilities) included payables for mainly crude oil derivatives that settled out of the money.
| 3 | Other payables (non-financial liabilities) include employee-related payables.
Accounting policies: Trade and other payables are initially recognised at fair value and subsequently stated at amortised cost. Capital project related payables are excluded from working capital, as the nature and risks of these payables are not considered to be aligned to operational trade payables.

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- Definition The disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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- References No definition available. + Details
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