Rand Water | Integrated Annual Report 2025

ACRONYMS AND ABBREVIATIONS AG Australian Water Quality Guidelines AGSA Auditor-General of South Africa AWSISA

Association of Water and Sanitation Institutions of South Africa

B-BBEE

Broad-Based Black Economic Empowerment Basic Conditions of Employment Act Consolidated Annual Financial Statements

BCEA CAFS Capex

Capital Expenditure

CIFS CIPS

Consolidated Interim Financial Statements Chartered Institute of Procurement & Supply

CP

Cathodic Protection

CSIR CSR CVM DoA DSA DWS

Centre for Scientific and Industrial Research

Social Investment Responsibility Customer Value Management

Delegation of Authority

Debt Settlement Agreements

Department of Water and Sanitation

ECL

Expected Credit Losses

ECSA

Engineering Council of South Africa

ELM EMS

Emfuleni Local Municipality

Environmental Management System External Quality Assurance Review

EQAR ERMF

Enterprisewide Risk Management Framework Electrical Signature Analysis Enterprise Supplier Development Environmental, Social and Governance Energy and Water Sector Education Training Authority

ESA ESD ESG

EWSETA

GIS

Geographic information systems

HRRC

Human Resources and Remuneration Committee

IAR IDP IEP

Integrated Annual Report

Infrastructure Development Plan

Integrated Execution Plan

IFRS

International Financial Reporting Standards

IIA

Institute of Interna Audit

IMF

Integrated Maintenance Framework

IP

Intellectual Properties.

IVRS IWA JSE MoU

Integrated Vaal River System International Water Association Johannesburg Stock Exchange Memorandum of Understanding

NARSSA

National Archives and Records Service of South Africa

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Rand Water | Integrated Annual Report 2025