Page 318 - SAMRC AnnualReport 2025-26

ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
(CONTINUED)

3. Financial assets at fair value (continued)

Reconciliation of financial assets at fair value through surplus or deficit measured in level 1
Reconciliation of financial assets at fair value through surplus or deficit measured in level 1 – 31 March 2026
GAINS OR
LOSSES IN
OPENING SURPLUS OR CLOSING
BALANCE DEFICIT PURCHASES BALANCE
R R R R
Class 1 Listed shares 1,165,577 91,757 – 1,257,334
Class 2 Unit trusts 10,071,496 2,390,705 256,522 12,718,723
11,237,073 2,482,462 256,522 13,976,057

Reconciliation of financial assets at fair value through surplus or deficit measured in level 1 – 31 March 2025
GAINS OR
LOSSES IN
OPENING SURPLUS OR CLOSING
BALANCE DEFICIT PURCHASES BALANCE
R R R R
Class 1 Listed shares 982,286 183,291 – 1,165,577
Class 2 Unit trusts 8,568,728 1,294,008 208,760 10,071,496
9,551,014 1,477,299 208,760 11,237,073

Financial instrument disclosure
Additional information on the financial instrument components of this note, as required by GRAP 104, is provided
in note 46 – Financial Instruments – Risk Management and Other Disclosures.

31 MARCH 31 MARCH
2026 2025
R R
4. Receivables from exchange transactions

Receivables from exchange transactions
Trade debtors 48,968,756 74,162,784
Employee costs in advance 123,628 1,686
Deposits 320,573 320,573
Total Receivables from exchange transactions 49,412,957 74,485,043

Split between financial instruments and non-financial instruments
Other non-financial instruments related 1,556,345 1,335,224
Carrying amount of non-financial instruments 1,556,345 1,335,224
Carrying amount of financial instruments 47,856,612 73,149,819
Total split between financial instruments and non-financial instruments 49,412,957 74,485,043

Split of carrying amount of financial instruments into categories
Financial assets measured at amortised cost 47,856,612 73,149,819
The decrease in receivables from exchange transactions is attributed to funder/grantor accrued income.

316 SA M R C A N N U A L R EP O R T 2 0 2 5 / 2 0 2 6