Notes to the financial statements | Note 6.5

6. Financing structure and commitments
6.5 Provisions
 

Significant accounting judgements, estimates and assumptions

Estimates are made of legal or constructive obligations resulting in the raising of provisions, and the expected date of probable outflow of economic benefits to assess whether the provision should be discounted. Liabilities provided for legal matters require judgements regarding projected outcomes and ranges of losses based on historical experience and recommendations of legal counsel. Litigation is however unpredictable and actual costs incurred could differ materially from those estimated at the reporting date.

  Group Company
  31 March 
2025 
Rm 		 31 March 
2024 
Rm 		 31 March 
2025 
Rm 		 31 March 
2024 
Rm 
Non-current provisions 381  336  337  294 
Non-current employee-related provisions 334  280  327  273 
Subsidiary defined benefit plans (refer to note 10.4 for the reconciliation of the opening to closing balance) 7  7  —  — 
Telephone rebates (refer to note 10.5 for the reconciliation of the opening to closing balance) 327  273  327  273 
Non-current non-employee-related provisions        
Other 47  56  10  21 
Current provisions 1 501  1 093  479  214 
Current portion of employee-related provisions 1 229  795  440  183 
Annual leave 424  423  74  62 
Balance at the beginning of the year 423  499  62  82 
Charged to employee expenses 27  (62) 12  (20)
Leave paid/utilised (26) (14) —  — 
Telephone rebates (refer to note 10.5 for the reconciliation of the opening to closing balance) 43  43  43  43 
Bonus, termination packages and other benefits 762  329  323  78 
Balance at the beginning of the year 329  1 002  78  411 
Charged to employee expenses (refer to note 3.4.4) 988  373  353  130 
Payments made (555) (1 046) (108) (463)
Current portion of non-employee-related provisions        
Other 272  298  39  31 

Annual leave

In terms of the Group's policy, employees are entitled to accumulate vested leave benefits not taken within a leave cycle to a cap of 22 - 30 days (31 March 2024: 22 - 30 days), which must be taken within a 12 - 19 months (31 March 2024: 12 - 18 months) leave cycle. The leave cycle is reviewed annually and is in accordance with legislation.

Bonus

The bonus scheme consists of performance bonuses which are dependent on the achievement of certain financial and non-financial targets. The bonus is payable annually to all qualifying employees after the Group's results have been made public, with a 14th cheque payable to a certain group of employees.

Non-employee-related provisions

Other provisions relate to restoration provisions, contingent consideration on the acquisition of Dotcom Software Solutions (Pty) Ltd and other general provisions.