Ombud Council AR 2026

PART F: FINANCIAL INFORMATION

Amounts in Rand

2026

2025

7. Payables from exchange transactions Trade payables

26 225

1 522 552

Accruals

3 071 942 1 179 287

Accrued leave

341 377 447 900

582 636

Accrued performance bonus

- 3 887 444 3 284 475

8. Provisions Reconciliation of provisions – 2026

Utilised during the year

Reversed during the year

Opening balance

Additions

Total

Provision for bonus

807 614

93 032

(361 366)

(446 248)

93 032

Reconciliation of provisions – 2025

Utilised during the year

Reversed during the year

Opening balance

Additions

Total

Provision for bonus 807 614 The provision for bonus represents management’s estimate of the entity’s liability for performance bonuses for the Chief Ombud only for the 2025/26 financial year as the performance process for all other employees was finalised after the reporting date and are recognised as an accrual. Refer to note 7. 715 000 807 614 (390 700) (324 300)

Ombud Council 2025/26 Annual Report

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