10. OTHER PAYABLES

Summarized below is the breakdown of other payables as of September 30, 2019 and June 30, 2019:


		September 30,		June 30,
		2019		2019

Accrual of implementation costs to be refunded to SASSA	$	32,154	$	34,039
Accruals		11,417		10,620
Provisions		5,798		6,074
Other		7,578		10,814
Value-added tax payable		3,149		3,234
Payroll-related payables		913		1,113
Participating merchants settlement obligation		489		555
	$	61,498	$	66,449

Refer to Note 13 to the Company's audited consolidated financial statements included in its Annual Report on Form 10-K for the year ended June 30, 2019, for additional information regarding Accrual of implementation costs to be refunded to SASSA. As of September 30, 2019, this accrual of $32.2 million (ZAR 487.5 million, translated at exchange rates applicable as of September 30, 2019, comprised a revenue refund of $18.3 million (ZAR 277.6 million), accrued interest of $11.2 million (ZAR 169.8 million), unclaimed indirect taxes of $2.6 million (ZAR 39.4 million) and estimated costs of $0.1 million (ZAR 1.4 million)). As of September 30, 2019, this accrual of $34.0 million (ZAR 479.4 million, translated at exchange rates applicable as of June 30, 2019, comprised a revenue refund of $19.7 million (ZAR 277.6 million), accrued interest of $11.4 million (ZAR 161.0 million), unclaimed indirect taxes of $2.8 million (ZAR 39.4 million) and estimated costs of $0.1 million (ZAR 1.4 million)).

Other includes transactions-switching funds payable, deferred income, client deposits and other payables.