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Short-term provisions

12 Months Ended

Jun. 30, 2025

30	Short-term provisions


		2025	2024
for the year ended 30 June	Note	Rm	Rm
Emission rights		726	900
Other provisions		626	304
Short-term portion of
long-term provisions	29	1 688	2 822
post-retirement benefit obligations	31	717	724
		3 757	4 750

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.