RAND WATER ANNUAL REPORT 2023

Consolidated Annual Financial Statements for the year ended 30 June 2023

Major spare parts 13 258 1 400 (13 258) - - - - - 1 400

Pipelines 10 505 873 - 1 349 375 - - - (276 955) (44 276) 11 534 017 Right of Use Asset 44 2 316 - - - - (242) - 2 118

Furniture and fixtures 8 997 7 720 28 (32) - - (6 279) - 10 434 Motor vehicles 107 432 21 218 1 171 (709) - - (7 695) - 121 417

Land 13 343 - 35 - - - - - 13 378

Office equipment 34 285 7 717 (2 421) (56) - - (14 317) - 25 208 IT equipment 55 954 19 731 2 196 (624) - - (21 869) - 55 388

Closing

balance

Buildings 1 241 676 - 224 360 (463) 8 006 - (59 033) - 1 414 546

Plant and machinery 3 426 672 43 078 644 668 (3 846) - - (214 249) - 3 896 323

Assets Under Construction 12 846 935 1 431 302 (2 278 844) - - 403 921 - - 12 403 314

loss

28 254 469 1 534 482 (72 690) (5 730) 8 006 403 921 (600 639) (44 276) 29 477 543

Impairment

tion

Deprecia-

Borrowing costs

capitalised

estimate

Reconciliation of property, plant and equipment ‑ Group ‑ 2023 Figures in Rand thousand Opening balance Additions Transfer Disposals Change in

Notes to the Consolidated Annual Financial Statements 4. Property, plant and equipment (Continued)

224