XML 205 R30.htm IDEA: XBRL DOCUMENT
v3.25.2

Trade and other receivables | 12 Months Ended
--- | ---
Jun. 30, 2025
Trade and other receivables |
Trade and other receivables |
22 | Trade and other receivables
​
​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024
for the year ended 30 June |  | Rm |  | Rm
Trade receivables |  | 30 370 |  | 28 313
Other receivables (financial assets)1 |  | 5 333 |  | 3 480
Related party receivables |  | 378 |  | 349
third parties | ​ | 53 | ​ | 29
equity accounted investments | ​ | 325 | ​ | 320
Impairment of trade and other receivables* |  | (901) |  | (870)
​ |  | 35 180 |  | 31 272
Other receivables (non-financial assets) | ​ | 89 | ​ | 259
Duties recoverable from customers |  | 92 |  | 214
Prepaid expenses and other |  | 1 995 |  | 1 553
Value added tax |  | 2 730 |  | 3 235
​ |  | 40 086 |  | 36 533
| 1 | Other receivables include a receivable of R 1,4 billion for the proceeds on disposal of Uzbekistan GTL that reached specified capacity per sales agreement. This receivable is measured at fair value through profit or loss.
*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 35 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. Other receivables that fail the business model and solely payments of principal and interest tests are classified at fair value through profit or loss. 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 or 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.

X
- 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 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_TradeAndOtherReceivablesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration