Page 327 - SAMRC AnnualReport 2025-26

F I NAN C IAL I N F O R MA T I O N

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

31 MARCH 31 MARCH
2026 2025
R R
13. Interests in controlled entities (continued)

Split between financial instruments and non-financial
instruments
Other non-financial instruments related 2 2
Carrying amount of non-financial instruments 2 2
Total split between financial instruments and non-financial instruments 2 2
14. Payables from exchange transactions

Trade payables 73,805,911 55,873,246
Accrued leave pay 23,964,709 24,006,362
Accruals 35,207,971 23,074,215
Interest due to funders 65,578 65,578
133,044,169 103,019,401

The increase in payables from exchange transactions is attributed to amounts due in respect of grants awarded.

Split between financial instruments and non-financial instruments
Other non-financial instruments related 27,620,807 25,892,991
Carrying amount of non-financial instruments 27,620,807 25,892,991
Carrying amount of financial instruments 105,423,362 77,126,410
Total split between financial instruments and non-financial instruments 133,044,169 103,019,401

The carrying amount of trade payables are denominated in the following
currencies:
Rand 65,085,895 55,590,814
US Dollar 5,477,295 268,484
Pound sterling 188,992 9,796
Euro 3,053,729 2,715
Other – 1,437
73,805,911 55,873,246

Leave accrual
Balance at the beginning of the year 24,006,362 21,656,816
Leave payouts (13,955,613) (11,325,029)
Movement recognised in surplus or deficit 13,913,960 13,674,575
23,964,709 24,006,362
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.

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