2008 Finansiële Jaar - overbergagri

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OVERBERG AGRI BEPERK EN SY FILIALE Aantekeninge tot die finansiële jaarstate (vervolg) VIR DIE JAAR GEËINDIG 29 FEBRUARIE 2008 OVERBERG AGRI LIMITED AND ITS SUBSIDIARIES Notes to the annual financial statements (continued) FOR THE YEAR ENDED 29 FEBRUARY 2008 15 VOORRAAD (vervolg) 2008 2007 15 INVENTORY (continued) R’000 R’000 ter waarde van R4,194,669 (2007: R2,965,757) is gekapitaliseer teen moutgars. Bestuur het meganisasievoorraad, ingesluit in handelsvoorraad, afgeskryf met R nul (2007: R4,114,280) na netto realiseerbare waarde. Daar is ’n algemene noturiële verband oor voorraad ten gunste van die ABSA banklening (aantekening 22). interest rate of prime less 2,00%. Silo expenditure to the value of R4,194,669 (2007: R2,965,757) has been capitalised against malt barley. Management has written off mechanisation inventory, included in trade inventory, by R zero (2007: R4,114,280) to net realisable value. There is a general notarial bond over stock in favour of the ABSA bank loan (note 22). 16 HANDELS- EN ANDER DEBITEURE - GROEP 16 TRADE AND OTHER RECEIVABLES - GROUP Handelsdebiteure 216,561 197,905 Trade debtors Huurkoopdebiteure 59,304 50,059 Hire-purchase debtors Min: Voorsiening vir waardedaling in debiteure (19,729) (19,558) Less: Provision for impairment in debtors 256,137 228,406 Diverse 2,664 4,428 Sundries Suid-Afrikaanse Inkomstediens – BTW 28,663 8,302 South African Revenue Services – VAT Vooruitbetalings 15,545 - Prepayments Personeellenings 69 50 Personnel loans 303,078 241,185 Minus: Langtermyngedeelte van huurkoopdebiteure (40,014) (31,325) Less: Long-term portion of hire-purchase debtors 263,064 209,861 Die billike waarde van handels- en ander debiteure is soos volg: The fair value of trade and other debtors is as follows: Handelsdebiteure 199,640 179,301 Trade debtors Huurkoopdebiteure 56,496 49,105 Hire-purchase debtors Ander debiteure 46,941 12,780 Other debtors 303,078 241,185 Daar is nie 'n hoë konsentrasie van kredietrisiko met betrekking tot handelsdebiteure nie, aangesien dit bestaan uit 'n wydverspreide aantal debiteure. Vooruitbetalings verteenwoordig betalings gemaak aan verskaffers om kunsmisgrondstowwe se verskaffing en pryse te verseker vir die komende seisoen in die lig van die tekorte en gepaardgaande prysstygings van sekere kern-kunsmisgrondstowwe wat wêreldwyd ervaar word. Die handelsdebiteure, huurkope en ander debiteure wat binne terme is beloop: 241,219 194,285) Ingesluit in handel- en ander debiteure is rekeninge wat buite terme is maar geen waardedaling is gedoen nie. Hierdie handelsdebiteure verwys na individuele kliënte wat geen onlangse geskiedenis van wanbetaling het nie. 5,190 16,801 There is not a high concentration of credit risk with regard to trade debtors, as it consists of a wide-spread number of debtors. Prepayments represent payments made to suppliers to ensure the supply and price of raw materials for fertiliser the coming season in view of the shortages and accompanying price increases of certain core fertiliser raw materials being experienced globally. The trade debtors, hire-purchases and other debtors who are fully performing amount to: Included in trade and other debtors are accounts past due, but no depreciation has been done. These trade debtors represent individual clients who have no recent history of default. 74
OVERBERG AGRI BEPERK EN SY FILIALE Aantekeninge tot die finansiële jaarstate (vervolg) VIR DIE JAAR GEËINDIG 29 FEBRUARIE 2008 OVERBERG AGRI LIMITED AND ITS SUBSIDIARIES Notes to the annual financial statements (continued) FOR THE YEAR ENDED 29 FEBRUARY 2008 16 HANDELS- EN ANDER DEBITEURE - GROEP 2008 2007 16 TRADE AND OTHER RECEIVABLES - GROUP (vervolg) R’000 R’000 (continued) Die ouderdomsontleding van hierdie handels- en ander The age analysis of these trade and other debiteure is soos volg: debtors is as follows: 30 - 60 dae 728 284 30 - 60 days 30 - 60 dae 2,761 4,940 30 - 60 days 60 - 90 dae 616 9,906 60 - 90 days 90 dae en ouer 1,085 1,671 90 days and older 5,190 16,801 Die handelsdebiteure, huurkope en ander debiteure waarop voorsiening vir waardedalings gedoen is nadat sekuriteite in ag geneem is, beloop: 29,457 36,877 Daar word verwag dat 'n gedeelte van hierdie debiteure verhaal sal word. The trade debtors, hire-purchases and other debtors on whom provision has been made for impairment after taking into account securities, amount to: It is expected that a portion of these debtors will be recovered. Die ouderdomsontleding van hierdie debiteure is soos volg: Binne 1 jaar 997 4,148 The ageing analysis of these debtors is as follows: Within 1 year Tussen 1 en 2 jaar 28,459 32,729 Between 1 and 2 years 29,457 36,877 Die Groep besit die volgende tipes sekuriteite wat in ag geneem is in die bepaling van enige voorsiening vir waardedaling van handelsdebiteure en huurkoopdebiteure: The Group owns the following types of securities that were taken into account in determining any provision for impairment of trade debtors and hire-purchase debtors: • Eerste verbande oor eiendom 5,831 6,200 • First mortgages over property • Tweede verbande oor eiendom 1,878 2,741 • Second mortgages over property • Derde verbande oor eiendom 600 600 • Third mortgages over property • Vierde verbande oor eiendom 150 150 • Fourth mortgages over property • Notariële verbande 1,474 3,999 • Notarial bonds • Sessie van aandele 4,770 3,251 • Cession of shares • Persoonlike waarborge 2,023 3,206 • Personal guarantees • Huurkoopbates 2,894 4,060 • Hire-purchase assets 19,621 24,206 Die billike waardes van die sekuriteit is beperk tot die waarde wat die terme oorskry. Die billike waardes van die toepaslike sekuriteite is bepaal soos uiteengesit in aantekening 3.3. Die Groep het 'n voorsiening van R180,279 (2007: R870,038) erken vir waardedaling van handelsdebiteure. Die individuele waardedaling van handelsdebiteure is ten opsigte van produsente wat nie hulle skuld kon delg uit bedryfsaktiwiteite nie. Die voorsiening vir waardedaling is ingesluit in verkoops- en bemarkingskoste in die Inkomstestaat. The fair values of the securities are limited to the value exceeding the terms. The fair values of the applicable securities were determined as set out in note 3.3. The Group has recognised a provision of R180,279 (2007: R870,038) for impairment of trade debtors. The individual impairment of trade debtors is in respect of producers who could not settle their debts from current activities. The provision for impairment has been included in sales and marketing costs in the Income Statement. 75
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2008 Finansiële Jaar - overbergagri

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