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Trade and other receivables | 12 Months Ended
--- | ---
Jun. 30, 2024
Trade and other receivables |
Trade and other receivables |
22 | Trade and other receivables
​
​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023
for the year ended 30 June |  | Rm |  | Rm
Trade receivables |  | 28 313 |  | 27 296
Other receivables (financial assets) |  | 3 480 |  | 4 082
Related party receivables |  | 349 |  | 289
third parties | ​ | 29 | ​ | 23
equity accounted investments | ​ | 320 | ​ | 266
Impairment of trade and other receivables* |  | (870) |  | (752)
​ |  | 31 272 |  | 30 915
Other receivables (non-financial assets) | ​ | 259 | ​ | 355
Duties recoverable from customers |  | 214 |  | —
Prepaid expenses and other |  | 1 553 |  | 2 507
Value added tax |  | 3 235 |  | 2 128
​ |  | 36 533 |  | 35 905
​ *Impairment of trade and other receivables Trade receivables are considered for impairment under the expected credit loss model. Trade receivables are written off when there is no reasonable prospect that the customer will pay. Refer to note 36.2 for detail on the impairments recognised. No individual customer represents more than 10% of the Group’s trade receivables. Collateral The Group holds no collateral over the trade receivables which can be sold or pledged to a third party. Accounting policies: Trade and other receivables are recognised initially at transaction price and subsequently stated at amortised cost using the effective interest rate method, less impairment losses. A simplified expected credit loss model is applied for recognition and measurement of impairments in trade receivables, where expected lifetime credit losses are recognised from initial recognition, with changes in loss allowances recognised in profit and loss. The Group did not use a provisional matrix. Trade and other receivables are written off where there is no reasonable expectation of recovering amounts due. The trade receivables do not contain a significant financing component.

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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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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- References No definition available. + Details
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