39 Related parties		Group						Company
		2017 Rm			2016 Rm			2017 Rm			2016 Rm
Details of material transactions and balances with related parties not disclosed separately in the consolidated annual financial statements were as follows:
With shareholders:
Government of South Africa*
Related party balances
Finance lease receivable		180			272			180			272
Trade receivables		692			562			692			562
Provision for doubtful debt		(147)			(67)			(147)			(67)
Related party transactions
Revenue		(3 927)			(3 700)			(3 927)			(3 700)
Individually significant revenue**		(1 376)			(1 282)			(1 376)			(1 282)
Department of Correctional Services		(85)			(78)			(85)			(78)
Department of Justice		(107)			(104)			(107)			(104)
South African National Defence Force		(70)			(66)			(70)			(66)
South African Police Services		(586)			(577)			(586)			(577)
S.I.T.A. (Pty) Ltd		(214)			(201)			(214)			(201)
Ekurhuleni Metropolitan Council		(77)			(57)			(77)			(57)
Department of Internal Affairs		(52)			(53)			(52)			(53)
Eastern Cape Department of Health***		(52)			(49)			(52)			(49)
Dept of Agriculture		(54)			(33)			(54)			(33)
Province of KZN Health Service***		(79)			(64)			(79)			(64)
Collectively significant revenue**		(2 551)			(2 418)			(2 551)			(2 418)

*	Comparatives are restated due to the change in the top ten entities.
**	The nature of the individually and collectively significant revenue consists mostly of data revenue.
***	Individually significant from the current year

		Company
		2017 Rm			2016 Rm
At 31 March 2017, the Government of South Africa held 39.3% (2016: 39.3%) of Telkom's shares, and has the ability to exercise significant influence, and the Public Investment Corporation held 11.9% (2016: 11.4%) of Telkom's shares.
With subsidiaries:
Business Connexion
Related party balances
Trade receivables		999			219
Loans, preference shares and other facilities		3 364			418
Interest receivable		–			15
Trade payables		(1 470)			(541)
Related party transactions
Revenue		(2 882)			(18)
Expenses		1 370			701
Interest received		(191)			(15)
Trudon Proprietary Limited
Related party balances
Trade receivables		4			6
Trade payables		(195)			(311)
Related party transactions
Revenue		(70)			(68)
Expenses		12			9
Dividend received		(145)			(188)
Swiftnet Proprietary Limited
Related party balances
Trade receivables		1			1
Trade payables		(1)			(3)
Related party transactions
Revenue		(4)			(4)
Expenses		69			56
Dividend received		(8)			(7)
Rossal No 65 Proprietary Limited
Related party balances
Accruals and other payables		(6)			(2)
Related party transactions
Dividend paid		(19)			5
Acajou Investments Proprietary Limited
Related party transactions
Dividend paid		–			437
Intekom Proprietary Limited
Related party balances
Accruals and other payables		(109)			(112)
Related party transactions
Expenses		–			22
Telkom Foundation
Related party balances
Sundry provision		(1)			(5)
Assets		(6)			(5)
Related party transactions
Expenses		50			44

The sales to and purchases from related parties of telecommunication services are made at normal market prices. Except as indicated above, outstanding balances at year-end are unsecured, interest free and settlement occurs in cash. There have been no guarantees provided or received for any related party receivables or payables. Except as indicated above, for the year ended 31 March 2017, the company has not made any impairment of amounts owed by related parties. This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates.

		Group						Company
		2017 Rm			2016 Rm			2017 Rm			2016 Rm
With entities under common control:
Major public entities
Related party balances
Trade receivables		40			130			40			45
Trade payables		(21)			(5)			(21)			(5)
Related party transactions
Revenue		(291)			(394)			(291)			(244)
Expenses		236			226			236			226
Individually significant expenses		236			207			236			207
South African Post Office		63			52			63			52
Eskom		173			155			173			155
Collectively significant expenses		–			19			–			19
Rent received		(35)			(28)			(35)			(28)
Individually significant rent received: South African Post Office		(26)			(25)			(26)			(25)
Collectively significant rent received		(9)			(3)			(9)			(3)
Rent paid		25			10			25			10
Individually significant rent paid: South African Post Office		20			5			20			5
Collectively significant rent paid		5			5			5			5
Key management personnel compensation:
(Including directors and prescribed officers' emoluments)
Related party transactions
Short-term employee benefits		262			308			224			213
Post-employment benefits		13			17			12			13
Termination benefits		19			14			14			14
Equity compensation benefits		17			14			17			14
Terms and conditions of transactions with related parties
Outstanding balances at the year-end are unsecured, interest free and settlement occurs in cash. There have been no guarantees provided or received for related party receivables or payables.