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Notes to the financial statements

  1. Corporate information
  2. Accounting framework and significant judgements
    1. Basis of preparation
    2. New accounting pronouncements
    3. Restatements due to prior period errors
    4. Significant accounting judgements, estimates and assumptions
    5. Summary of significant accounting policies
    6. Significant changes in the current financial year
    7. Restatement of the statement of profit or loss and other comprehensive income
  3. Performance
    1. Segment information
    2. Revenue
    3. Other income
    4. Expenses
    5. Earnings and dividend per share
    6. Reconciliation of profit/(loss) before tax to cash generated from operations
    7. Changes in liabilities arising from financing activities
  4. Working capital
    1. Lease receivables
    2. Inventories
    3. Trade and other receivables
    4. Cash and cash equivalents
    5. Trade and other payables
  5. Long-term assets
    1. Property, plant and equipment
    2. Intangible assets
    3. Impairment of goodwill and cash-generating units
    4. Investment property
  6. Financing structure and commitments
    1. Investment income
    2. Net finance charges and fair value movements
    3. Right-of-use assets and lease liabilities
    4. Interest-bearing debt
    5. Provisions
    6. Finance charges paid
    7. Commitments
    8. Contingencies
  7. Financial risk
    1. Financial instruments and risk management
    2. Investments
    3. Other financial assets and liabilities
  8. Taxation
    1. Income tax expense
    2. Deferred taxation
    3. Taxation paid
  9. Equity structure
    1. Share capital
    2. Share-based compensation reserve
    3. Non-distributable reserves
    4. Dividend paid
  10. Employee benefits
    1. Employee benefits summary
    2. The Telkom Pension Fund
    3. The Telkom Retirement Fund
    4. Medical benefits
    5. Telephone rebates
    6. Sensitivity analysis
    7. Telkom Group share scheme
  11. Related parties
    1. Directors' interest and Prescribed Officers
    2. Related party transactions and balances
  12. Group composition
    1. Group interest in subsidiaries and associates
    2. Non-current asset held for sale and discontinued operation
  13. Significant events and transactions
  14. Events after the reporting date
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