International Financial Reporting Standards_guide.pdf

342 Chapter 31 Related-Party Disclosures (IAS 24)
EXAMPLE 31.3, CONTINUED
Trade payables and accrued expenses
Trade payables
Accrued expenses
The amounts of any balances
Related party payables with related parties must be
third parties
disclosed
joint ventures
5 709
2 440
1 080
490
590
8 609 5 946
2 487 1 423
1 317 273
773 191
544 82
Duties payable to revenue authorities
Value added tax
Trade payables and accrued expenses to cost of sales and
services rendered (%)
Currency analysis
Euro
US dollar
Rand
Other currencies
2009 2008 2007
9 229
2 044
191
12 413 7 642
1 692 1 381
589 353
11 464 14 694 9 376
13,0% 19,7% 15,6%
1 782
2 747
3 935
765
3 152 2 224
3 528 2 343
4 680 2 826
1 053 249
9 229 12 413 7 642
interest in significant operating subsidiaries
Name
Operating
subsidiaries
Direct
Sasol Mining (Pty)
Limited
Sasol Synfuels (Pty)
Limited
Sasol Technology
(Pty)
Sasol Financing
(Pty) Limited
Sasol Investment
Company (Pty)
Limited
Sasol Chemical
Industries Limited
Sasol Gas Holdings
(Pty) Limited
Sasol Oil (Pty)
Limited
Nature of business
Nominal
All parent issued and subsidiary
relationships share must Interest be
capital %
disclosed including the
relationship and the names
of the entities
Investment
at cost
2009
Rm
2008
Rm
Long-term loans
to subsidiaries
Coal mining activities. Rm 215 100 456 456 122 31
Production of liquid fuels, gases,
chemical products and refining of tar
acids.
Limited Engineering services,
research and development and
technology transfer.
Management of cash resources,
investment and procurement of
loans for South African operations.
Holding company of the group’s
foreign investments and investment
in movable and immovable property.
Production and marketing of mining
explosives, gases, petrochemicals
and fertilisers.
Holding company of the group’s gas
interests.
2009
Rm
2008
Rm
Rm 100 100 676 676 – 518
Rm 1 100 1 1 1 384 827
R 200 100 – – 5 454 3 647
R 300 100 12 083 – 266 17 545
R 152 100 – – 7 516 5 792
R 100 100 – – – 537
Marketing of fuels and lubricants. R 1 200 75 378 378 – –