Rand Water | Integrated Annual Report 2025

INTEGRATED ANNUAL REPO

Consolidated Annual Financial Statements for the year ended 30 June 2025

NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS

17. Deferred income (continued) Reconciliation of deferred income - Rand Water - 2025

Recognised during the year

Opening balance

Amortisation for the year

Closing balance

Additions

Capital contribution from customers

163 943

8 105

(2 835)

-

169 213

Reconciliation of deferred income - Rand Water - 2024

Recognised during the year

Opening balance

Amortisation for the year

Closing balance

Additions

Capital contribution from customers

131 723

34 931

(2 711)

-

163 943

18. Provisions

Group

Rand Water

Figures in Rand thousands

2025

2024

2025

2024

Non-current liabilities

133 896

130 524

133 896

130 524

Current liabilities

1 039

1 789

1 039

1 789

134 935

132 313

134 935

132 313

Reconciliation of provisions - Group - 2025

Reversed during the year

Change in discount factor

Opening balance

Figures in Rand thousands Environmental rehabilitation

Additions

Total

130 524

5 978

-

(2 606)

133 896

Legal proceedings

1 789

-

(750) (750)

-

1 039

132 313

5 978

(2 606)

134 935

Reconciliation of provisions - Group - 2024

Reversed during the year

Change in discount factor

Opening balance

Figures in Rand thousands Environmental rehabilitation

Additions

Total

116 244

5 928

-

8 351

130 524

Legal proceedings

1 814

-

(25) (25)

-

1 789

118 058

5 928

8 351

132 313

271

Rand Water | Integrated Annual Report 2025