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Short-term provisions | 12 Months Ended
--- | ---
Jun. 30, 2024
Short-term provisions |
Short-term provisions |
30 | Short-term provisions
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | 2024 |  | 2023
for the year ended 30 June | ​ | Note | ​ | Rm | ​ | Rm
Emission rights |  |  |  | 900 |  | 605
Other provisions |  |  |  | 304 |  | 400
Short-term portion of |  |  |  | ​ |  |
long-term provisions |  | 29 |  | 2 822 |  | 2 601
post-retirement benefit obligations |  | 31 |  | 724 |  | 713
​ | ​ | ​ |  | 4 750 |  | 4 319
​ Accounting policies: In emission schemes where a cap is set for emissions, the associated emission rights granted are recognised at fair value and classified under intangible assets. An emission liability is recognised under short-term provisions when actual emissions occur that give rise to an obligation. To the extent the liability is covered by emission rights held, the liability is measured with reference to the value of these emission rights held and for the remaining uncovered portion at current market value. The associated expense is presented under Materials, energy and consumables used. Both the emission rights intangible asset and the emission liability are derecognised upon settling the liability with the respective regulator. ​

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