
		2026		2025
for the year ended 30 June		Rm		Rm
Trade receivables		32 028		30 370
Other receivables (financial assets)¹		6 019		5 333
Related party receivables		686		378
third parties		56		53
equity accounted investments		630		325
Impairment of trade and other receivables*		(770)		(901)
		37 963		35 180
Other receivables (non-financial assets)		1 862		89
Duties recoverable from customers		616		92
Prepaid expenses and other		2 046		1 995
Value added tax		3 375		2 730
		45 862		40 086

Trade receivables are considered for impairment under the expected credit loss model. Trade receivables are written off when there is no reasonable prospect that the customer will pay. Refer to note 35 for detail on the impairments recognised.

No individual customer represents more than 10% of the Group’s trade receivables.

The Group holds no collateral over the trade receivables which can be sold or pledged to a third party.

Trade and other receivables are recognised initially at transaction price and subsequently stated at amortised cost using the effective interest rate method, less impairment losses. Other receivables that fail the business model and solely payments of principal and interest tests are classified at fair value through profit or loss. A simplified expected credit loss model is applied for recognition and measurement of impairments in trade receivables, where expected lifetime credit losses are recognised from initial recognition, with changes in loss allowances recognised in profit or loss. The group did not use a provisional matrix. Trade and other receivables are written off where there is no reasonable expectation of recovering amounts due. The trade receivables do not contain a significant financing component.