ACCOUNTING STANDARDS BOARD STANDARD OF GENERALLY RECOGNISED ACCOUNTING PRACTICE TJHELETE E HLAHANG DITSHEBELETSANONG TSEO ESENG TSA

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1 ACCOUNTING STANDARDS BOARD STANDARD OF GENERALLY RECOGNISED ACCOUNTING PRACTICE TJHELETE E HLAHANG DITSHEBELETSANONG TSEO ESENG TSA PHAPANYETSANO (MAKGETHO LE DIPHETISO) (GRAP 23) Issued by the Accounting Standards Board February 2008

2 Acknowledgement Standard of Generally Recognised Accounting Practice (GRAP) e theilwe haholoholo ho tswa ho International Public Sector Accounting Standard (IPSAS) ho Tjhelete e tswang ditshebeletsong tseo eseng tsa diphapanyetsano (Makgetho le e hlahisitsweng ke International Federation of Accountants International Public Sector Accounting Standards Board (IPSASB). The International Federation of Accountants (IFAC) e theilwe ka 1977 ka boikemisetso ba yona ba ho ntshetsa pele le ho phahamisa profeshene ka maemo a tshwanelehang. IPSASB e nehelanwe ka setheo sa IPSASs, s etla sebediswa ho hlahisa Standards of GRAP sa bokamoso. Diqotso tsa IPSAS ho Tjhelete e tswang ditshebeletsong tseo eseng tsa diphapanyetsano (Makgetho le di hlahisitswe botjha ka hara Standard of GRAP sena ka tumello ya IPSASB. Sengolwa se amohetsweng sa IPSASs ke se phatlaladitsweng ke IFAC ka puo ya English. IPSASs di akareditswe ka hara bukana ya IFAC Handbook of International Public Sector Accounting Pronouncements mme di fumaneha ho: International Federation of Accountants 545 Fifth Avenue, 14 th Floor New York, New York USA Internet: Tokelo ya kgatiso ho IPSASs, dingolwa tsa pele le diphatlalatso tse ding tsa IPSASB di kentswe ho IFAC mme dipehelo le maemo a amehang a lokela ho ananelwa. Accounting Standards Board P O Box Lynnwood Ridge 0040 Tokelo ya kgatiso 2008 ke Accounting Standards Board Ditokelo tsohle di babaletswe. Ha ho karolo ya phatlalatso e ka hlahiswang hape botjha, ya bolokwa ka tsela e ka fumanehang, kapa ho hlahiswa, ka sebopeho sefe kapa sefe kapa ka tsela efe kapa efe, elektroniki, metjhini, ho kopitsa, kgatiso, kapa ka mohlomong, ka ntle ho tumello ya Accounting Standards Board. Mongolo o dumelletsweng o phatlaladitswe ka leleme la Senyesemane. Tumello ya ho hlahisa diqotso tse lekanyeditsweng ho tswa ho phatlalatso ha di na thibelwa. Issued February Revenue from Non-exchange

3 Tse ka hare Standard of Generally Recognised Accounting Practice GRAP 23 Tjhelete e hlahang Ditshebeletsanong seo eseng tsa phapanyetsano (Makgetho le Selelekela Diratswana Sepheo.01 Boholo ba mosebetsi Ditlhaloso Ditshebeletsano tseo eseng tsa phapanyetsano Tjhelete Ditsebahatso Mameo a matlotlo a phetiso Dithibello tsa matlotlo a phetiso.18 Tlhakisetso hodima sebopeho Makgetho Tshekatsheko ya pele ya tshebetso ya mehlodi e tswang ho ditshebeletsano tseo eseng tsa phapanyetsano Kananelo ya matlotlo Taolo ya letlotlo Ketsahalo e fetileng.33 Kgonahalo ya tshebetso ya mehlodi.34 Matlotlo a nakwana.35 Diphehiso tsa beng Phapanyetsano le dikarolo tseo eseng sa phapanyetsano tsa tshebedisano Tekanyo ya matlotlo kananelong ya pele Kananelo ya tjhelete ho tswa ho tshebeletsano eo eseng ya phapanyetsano Measurement of revenue from a non-exchange transaction Tshwanelo tsa hona jwale di ananelwa e le dikoloto Tshwanelo ya hona jwale Mameo a matlotlo a phetisetso Issued February Revenue from Non-exchange

4 Tekanyo ya dikoloto ho kananelo ya pele Makgetho Ketsahalo e lefellwang lekgetho.66 Diresiti tsa makgetho.67 Tekanyo ya makgetho a hlahang ditshebeletsanong tsa lekgetho Ditshenyehelo tse lefilweng ka mokgwa wa tshebetso ya lekgetho le ditshenyehelo tsa lekgetho Diphetiso Tekanyo ya matlotlo a fetisitsweng.84 Tshwarelo ya sekoloto le kamohelo ya dikoloto Ditefiso Diphetisetso ho ya ka taelo ya mofu Dimpho le dinyehelo, esita le thepa ya mefuta Ditshebeletso tsa mefuta Dikontraka tsa tiiso ya tjhelete Ditshepiso tsa ditjhelete sa peheletso.110 Diresiti tsa pele tsa diphetiso.111 Dikadimo sa tumellano Dipepeso Diphumantsho tsa phetoho e tswellang Kamohelo ya pele ya Standards of GRAP.125 Dihlomathiso ho Standards of GRAP.126 Letsatsi la tshebetso le qalang Kamohelo ya pele ya Standards of GRAP.127 Ditheo tse seng di ntse di sebedisa Standards of GRAP.128 Kgulo ya ditsebiso tse ding.129 Papiso le International Public Sector Accounting Standard ho Tjhelete e tswang ditshebeletsong tseo eseng tsa diphapanyetsano (Makgetho le (Tshitwe 2006) Issued February Revenue from Non-exchange

5 TJHELETE E TSWANG DITSHEBELETSONG TSEO ESENG TSA DIPHAPANYETSANO (MAKGETHO LE DIPHETISETSO) Standard sena se ile sa nehelanwa sethathong ke Accounting Standards Board (the Board) ka Hlakola Ho tloha ka nako eo, se ile sa fetolwa ka sela e latelang: Diphetolo tsa qetelo ha Standard of GRAP sa ho qetela se ne se qala ho sebetsa: - GRAP 104 Financial Instruments Dintlfatso tsa Standards of GRAP, tse filweng Lekgotla ka Pudungwana Diphetolo tsa qetelo Standards of GRAP tsa ho qetela di ne di qala ho sebetsa: - GRAP 105 Diphetiso tsa Mesebetsi Pakeng tsa Ditheo tse tlasa Taolo e Tshwanang - GRAP 106 Diphetiso tsa Mesebetsi Pakeng tsa Ditheo tse tlasa Taolo e sa Tshwaneng - GRAP 107 Mahokahanyi (Mergers) Khopi e tshwailweng ya diphetolo tse entsweng ho GRAP 23 e le karolo ya Projeke ya Dintlafatso (2013) le diphetolo tsa qetelo e a fumaneha ho webosaete. Selelekela Standards of Generally Recognised Accounting Practice Accounting Standards Board (the Board) e a hlokeha ho latela Public Finance Management Act, Act No. 1 of 1999, jwalokaha e fetotswe (PFMA), ho lekanya tshebetso ya tshwaro ya dibuka e ananelwang e bitswang ka hore ke Standards of Generally Recognised Accounting Practice (GRAP). Lekgotla le lokela ho tseba GRAP ka: (a) (b) (c) (d) (e) (f) mafapha (ho kenyeletswa a naha, provense le mmuso); ditheo tsa setjhaba; ditheo tsa kgwebo (jwalokaha di hlalositswe ho PFMA); diinstitjushene tsa molao wa motheo; bommasepala le makgotla, dikhomishene, dikhamphani, dikoporasi, matlole kapa ditheo tse ding tse ruilweng kapa ho laolwa ke mmasepala; le Palamente le makgotla a kesamelao a provense. Tsena tse ka hodimo di bitswa kaofela ka kakaretso hore ke ditheo ka hare ho Standards of GRAP. Issued February Revenue from Non-exchange

6 Lekgotla le dumeletse tshebediso ya Statements of Generally Accepted Accounting Practice (GAAP), jwalokaha e ngodisitswe ke Accounting Practices Board mme e ntshitswe ke South African Institute of Chartered Accountants ka 1 Mmesa 2012, ho ba GRAP bakeng sa: (a) (b) (c) dikgwebo tsa kgwebo ya mmuso (jwaloha di hlalositswe ho PFMA); setheo sefe kapa sefe se seng ka ntle ho mmasepala, seo diabo tsa sona tse tlwaelehileng, diabo se kgonehang kapa sekoloto di ka bapatswang phatlalatsa mmarakeng wa kapitale; le ditheo tse laolwang ke se seng feela sa ditheo tsena. Lekgotla le dumeletse tshebediso ya International Financial Reporting Standards (IFRSs) tse nehelanwang ke International Accounting Standards Board ho ba GRAP bakeng sa ditheo tsena moo di sebedisang IFRSs. Dipehelo tsa Ditjhelete di lokela ho hlaloswa di dumellana le Standards of GRAP ha feela di dumellana le ditshwanelo tsa Standard of GRAP efe kapa efe e ka sebediswang le tlhaloso efe kapa efe e ka sebediswang ka nako e tlang. Kgaello efe kapa efe ya tshebediso ya Standards tse iseng e hlalositswe hantle ka hara Standards tseo. Standard of GRAP mabapi le Tjhelete e tswang ditshebeletsong tseo eseng tsa diphapanyetsano (Makgetho le e boletswe diratswaneng tsa.01 ho isa ho.130. Diratswana tsohle ka hara Standard sena di na le taolo e lekanang. Boemo le bolaodi ba dihlomathiso di hlalositswe selelekeleng se seng le se seng sa sehlomathiso ka seng. Standard sena se lokela ho balwa ho latela sepheo sa sona, motheo wa sona wa diqeto, haeba di le teng, Selelekela sa Standards of GRAP le Framework for the Preparation and Presentation of Financial Statements. Standards of GRAP se lokela hape ho balwa hammoho le ditaelo dife kapa dife tse ntshitsweng ke Lekgotla tse laelang diphumantsho tsa diphetoho, hammoho le melawana e beilweng ke Letona la Ditjhelete mabapi le matsatsi a tshebestso a Standards of GRAP, a phatlaladitsweng ho Government Gazette. Ho ka sebediswa mona jwaloka bopaki Standard of GRAP se sa hlahiswang ka nako ya Standard sena. Hona ho etswa ho qoba ho fetola Standards tse seng di nehelanwe. Seratswana sa.11 sa Standard of GRAP mabapi le Accounting Policies, Changes in Accounting Estimates and Errors se fana ka motheo kapa mabaka a ho kgetha le ho sebedisa maano a tshwaro ya dibuka ha ho se na tataiso e hlakileng e hlalositsweng hantle. Issued February Revenue from Non-exchange

7 Sepheo GRAP Sepheo sa Standard sena ke ho bolela ditshwanelo tsa ho etsa pehelo ya ditjhelete tse bakwang ke ditshebeletsano tseo eseng tsa phapanyetsano, ka ntle ho ditshebeletsano tseo eseng tsa phapanyetsano tse amang phetisetso ya mesebetsi pakaneg tsa ditheo tse ang le taolo e tshwanang kapa tshebedisano. Standard se sebetsan le ditaba tse lokelag ho hlokomelwa bakeng sa ho ananela le ho lekanya Tjhelete e tswang ditshebeletsong tseo eseng tsa diphapanyetsano, ho kenyeletswa le tshupiso ya dinyehelo tsa beng. Boholo ba mosebetsi.02 Setheo se hlophisang le ho hlahisa dipehelo tsa ditjhelete ho latela tshwaro ya dibuka se tla sebedisa Standard sena bakeng sa ho etsa pehelo ya Tjhelete e tswang ditshebeletsong tseo eseng tsa diphapanyetsano..03 Standard sena ha se na sebediswa ho: (a) (b) phetisetso ya mesebetsi pakeng tsa ditheo tsa taolo e tshwanang kapa tshebedisano tseo eseng tshebedisano ya phapanyetsano (tadima Standards of GRAP ho Transfer of Functions Between Entities Under Common Control or Mergers); kapa tjhelete eo eseng ya phapanyetsano e tswang ho dikontraka tsa kaho (tadima Standard of GRAP on Construction Contracts)..04 Standard sena se sebetsana le tjhelete e hlahang ho ditshelebetsano tseo eseng tsa phapanyetsano. Tjhelete e hlahang ho ditshebeletsano tsa phapanyetsano e sebetswa ke Standard of GRAP on Revenue from Exchange Transactions. Ha tjhelete e amohetsweng ke ditheo e hlaha ho ditshebeletsano tsa phapanyetsano le tseo eseng tsa phapanyetsano, bongata ba tjhelete ya ditheo e hlaha haholo ho ditshebeletsano tseo eseng tsa phapanyetsano tse kang: (a) makgetho; le (b) diphetisetso (ekaba ka tjhelete kapa eseng ka tjhelete), ho kenyeletswa le dinyehelo, tshwarelo ya sekoloto, ditefiso, diphetisetso tsa taelo ya mofu, dimpho, dinyehehelo, dintho le ditshebeletso tsa mefuta esita le dikadimo ka theolelo tse fumanweng..05 Standard sena ha se sebetsane le tjhelete e amohetsweng ke ditheo ka lebaka la ditshebelestano tseo eseng tsa phapanyetsano ho dikontraka tsa kaho (tadima Standard of GRAP on Construction Contracts). Ditlhaloso.06 Moreo ana a latelang a sebedisitswe ka hara Standard sena hammoho le meelelo e hlalositsweng: Issued February Revenue from Non-exchange

8 Maemo a matlotlo a fetisitsweng ke ditlhaloso tse bontshang hore menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso tse ahletsweng ka hara letlotlodi tshwanela ho sebediswa ke moamohedi jwalokaha ho boletswe kapa menytela ya bokamoso ba moruo kapa bokgoni ba tshebeletso di lokela ho kgutlisetswa ho mofetisi. Kadimo ka theolelo ke kadimo e fanweng kapa e amohetsweng ke setheo ka dipehelo tse sa amaneng le mmaraka. Taolo ya letlotlo e hlaha ha setheo se ka sebedisa kapa sa fumana monyetla ho tswa ho letlotlo bakeng sa ho ntshetsa pele sepheo sa lona mme e ka se kenyeletse kapa ho laola phihlello ya ba bang ho monyetla oo. Ditshebeletsano tsa phapanyetsano ke ditshebeletsano tseo ho tsona setheo ka seng se fumanang matlotlo kapa ditshebeletso, kapa se fedisitse dikoloto, mme ka ho otloloha se fane ka boleng bo batlang bo lekana (haholoholo ka sebopeho sa tjhelete, dintho, ditshebeletso kapa tshebediso ya matlotlo) ho setheo se seng ka phapanyetsano. Ditshenyehelo tse lefilweng ka tshebetso ya lekgetho ke ditjhelete tse fumanwang ke ba fumanang molemo ho tsona ho sa natswe hore ba lefa lekgetho kapa tjhe. Ditefiso ke menyetla ya moruo kapa bokgoni ba tshebeletso tse amohetsweng kapa tse amohelwang ke ditheo, jwalokaha di boletswe ke lekgatla la dinyewe kapa mokgatlo o mong wa kahlolo ya ditlolo tsa molao, e le qeto ya tlolo ya melao kapa melawana. Ditshebeletsano tseo eseng tsa phapanyetsano ke ditshebeletsano tseo eseng tsa phapanyetsano. Ka hara tshebeletsano eo eseng ya phapanyetsano, setheo se amohela boleng ho tswa ho setheo se seng ka ntle le ho fana ka boleng bo lekanang ka phapanyetsano, kapa se fana ka boleng ho setheo se seng ka ntle ho ho fumana boleng bo lekanang ka phapanyetsano. Dithibelo ho matlotlo a fetisitsweng ke dipolelo tsa tlhakisetso tse lekanyetsang kapa ho laola seheo seo ka sona letlotlo le fetisitsweng le ka sebediswang ka teng, empa le sa bolele hore menyetla ya bokamoso ba moruo e a tshwaneleha ho kgutlisetswa ho mofetisi haeba ho sa fetolwa mosebetsi kamoo ho boletsweng. Ditlhakisetso ka matlotlo a fetisitsweng ke dipehelo ka molao kapa molawana kapa tlhophiso e tlamang e beilweng hodima tshebediso ya letlotlo le fetisitsweng ke ditheo ka thoko ho setheo se etsang pehelo. Ditshenyehelo tsa lekgetho ke diphumantsho tsa kgetho tsa molao wa lekgetho tse fang balefi ba itseng ba lekgetho ditheolelo tse sa fumanweng ke ba bang. Ketsahalo e lefellwang lekgetho ke ketsahalo eo mmuso, ketsamelao kapa bolaodi bo bong di laetseng hore di tla lefellwa lekgetho. Makgetho ke menyetla ya moruo kapa bokgoni ba tshebeletso tse leshwang ditheo ka tlameho ho latela melao kapa melawana, e theilweng ho fana ka Issued February Revenue from Non-exchange

9 tjhelete ho mmuso. Makgetho ha a kenyeletse ditefiso kapa dikahlolo tse ding tse beilweng bakeng sa ditlolo tsa molao. Diphetisetso ke tshebediso ya menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso ho tswa ho ditshebeletsano tseo eseng tsa phapanyetsano, ka ntle ho makgetho. Mareo a halositsweng ka hara Standards of GRAP tse ding a sebedisitswe ka hara Standard sena ka ona moelelo o tshwanang le wa e meng ya Standards of GRAP tse ding. Ditshebeletsano tseo eseng tsa diphapanyetsano.07 Ka hara ditshebeletsano tse ding ho hlakile hore ho na le phapanyetsano ya boleng bo lekanang. Tsena ke ditshebeletsano tsa phapanyetsano mme di sebetswa ka hara Standards of GRAP se seng se tshwanelehang..08 Ditshebeletsanong tse ding setheo se tla fumana mehlodi mme se fane ka tsotello e le puseletso. Tsena ke ditshebeletsano tseo eseng tsa phapanyetsano mme di a sebetswa ka hara Standard sena. Mohlala, balefi ba lekgetho ba lefa makgetho a lekeno hobane Molao wa Lekgetho la Lekeno (Income Tax Act) o laela hore ho leshwe makgetho ao a jwalo. Leha e le mona mafapha a fapaneng a mmuso a tla fana ka ditshebeletso tse fapaneng tsa setjhaba ho balefi ba lekgetho, ha o na etsa jwalo mabapi le tefo ya makgetho..09 Ho na le sehlopha se seng sa ditshebeletsano tseo eseng tsa phapanyetsano moo setheo se ka fanang ka tsotello ka ho otloloha bakeng sa mehlodi e amohetsweng, empa tsotello eo ha e atametse ho boleng bo kgotsofatsang ba mehlodi e amohetsweng. Maemong ana, setheo se etsa bonnete ba hore ho na le motswako wa ditshebeletsano tsa phapanyetsano kapa tseo eseng tsa phapanyetsano, moo karolo ka nngwe e ananetsweng ka ho qolleha. Mohlala, setheo se fumane tshehetso ya R6-million bakeng sa ntshetsopele ya boemedi bo mekga e mengata. Tumellano e bontsha hore setheo se lokela ho kgutlisetsa tefo ya R5-million ya tshehetso e fumanweng ka dilemo tse ka bang 10, ka tswala ya 5% ha tekanyetso ya mmaraka akeng sa kadimo e tshwanang le eo e le 11%. Setheo se fumane nyehelo ya R1-million (R6-million e fumanweng ho tloswa R5-million e lokelang ho leshwa) le ho kena kadimong ka theolelo e batlang tswala ya 6% ka tlase ho tekanyetso ya mebaraka bakeng sa kadimo ya mofuta oo. Nyehelo ya R1-million e amohetsweng esita le karolo e theotsweng ya mmaraka ya ditefo tsa tswala ho latela tumellano ke ditshebeletsano tseo eseng tsa phapanyetsano. Tjhelete ya selekane kapa kontraka le tswala ya ditefo nakong ya kadimo ke ditshebeletsano tsa phapanyetsano..10 Hape ho na le ditshebeletsano tsa tlatsetso moo ho sa hlakang hantle hore ke tsa phapanyetsano kapa ha se tsa phapanyetsano. Maemong ana, tlhahlobo ya ditaba tsa phapanyetsano di tla bontsha haeba e le ditshebeletsano tsa phapanyetsano kapa e le tseo eseng tsa phapanyetsano. Bakeng sa ho bontsha hore tshebeletsano ke ya phapanyetsano kpaa ha se ya phapanyetsano, ho sebediswa tekolo ya seprofeshenale. Mohlala, thekiso ya dintho hangata e hlophiswa e le tshebeletsano ya phapanyetsano. Haeba, leha ho le jwalo, Issued February Revenue from Non-exchange

10 Tjhelete GRAP 23 tshebeletsano e laolwa ka theko e theotsweng, ke ho re, theko e sa lekaneng le boleng bo kgotsofatsang ba dintho tse rekilweng, tshebeletsano eo e wela tlhalosong ya tsheneletsano eo eseng ya phapanyetsano. Ho feta mona, ditheo di ka amohela ditheolelo, dikgutlisetso tse hlamatsehang, kap diphokoletso tse ding ditjheleteng tse boletsweng tsa matlotlo ka mabaka a fapaneng. Diphokoletso tsena tsa theko ha di bolele hore tshebeletsano ke tshebeletsano eo eseng ya phapanyetsano le hore e lokela ho sebetswa ho latela seratswana sa.16 sa Standard of GRAP ho Revenue from Exchange Transactions..11 Pokello ya tjhelete e akaretsa ho kena ha menyetla ya moruo kapa bokgoni ba tshebeletso le e ka fumanwang ke setheo, e leng se emetseng keketso ya matlotlo a leng teng, ka ntle ho dikeketso tse amanang le diphehiso tse tswang ho beng. Dipalo tse bokeletsweng e le moemedi wa mmuso kapa motho wa boraro ha di na hlahisa keketso ya matlotlo a leng teng kapa tjhelete ya moemedi. Hona ho bakwa ke hobane setheo sa boemedi se ke ke sa laola tshebediso ya, kapa mohlomong ho fumana monyetla o tswang ho matlotlo a bokeletsweng bakeng sa ho ntshetsa pele merero ya yona..12 Moo setheo se bileng le ditshenyehelo bakeng sa tjhelete e tswang ho tshebeletsano tseo eseng tsa phapanyetsano, tjhelete ke tshebetso ya menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso, mme tshebediso efe kapa efe ya mehlodi e tla ananelwa e le tefo ya tshebeletsano. Mohlala, haeba setheo se tshwanela ho lefa tsamaiso le ditshenyehelo tsa ho hokelwa mabapi le ho fetiswa ha ntho e itseng kapa ho behwa ho tswa setheong se itseng, ditshenyehelo tseo di ananelwa di le ka thoko di hlaha ho phetiso ya ntho ya polanta. Ditshenyehelo tsa ho tsamaiswa le ho hokelwa di kenyeleditswe ka hara tjhelete e ananetsweng e le letlotlot, ho latela Standard of GRAP on Property, Plant and Equipment. Ditlhakiso.13 Matlotlo a ka fetiswa ka tebello kapa kutlwisiso ya hore a tla sebediswa ka tsela eassets may be transferred with the expectation and/or understanding that they w itseng, mme ka tsela e jwalo le hore moamohedi o tla etsa ka tsela e itseng. Moo melao, melawana kapa ditlhophiso tse tlamang tse nang le balekane ba ka thoko ba hatellang tshebediso ya matlotlo ke moamohedi, dipehelo tsena ke ditlhakisetso jwalokaha di hlalositswe ka hara Standard of GRAP sena. Letshwao la bohlokwa la ditlhakisetso jwalokaha le hlalositswe ka hara Standard sena, ke hore setheo se ke ke sa hatella tlhakisetso ka bosona ekaba ka ho otloloha kapa ka setheo seo se e laolang..14 Ditlhakisetso mabapi le letlotlo le fetisistsweng e ka ba maemo kapa dithibelo. Ha maemo le dithibelo di ka hloka hore setheo se sebedise menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso bo bopeletsweng ka hara letlotlo bakeng sa sepheo se itseng (tshwanelo ya phethahatso) kananelong ya pele, ke mameo feela a hlokang menyetla ya bokamoso ba moruo kapa bokgoni Issued February Revenue from Non-exchange

11 ba tshebeletso hore di kgutllisetswe ho mofetisi haeba ho etsahetse hore tlhakisetso e se phethwe ka tshwanelo (tshwanelo e kgutlisitsweng)..15 Ditlhakisetso di ka hatellwa ka molao kapa tshebetso ya tsamaiso. Haeba pehelo ho ya ka melao kapa melawana kapa ditlhophiso tse ding tse tlamang di hatellwa, ha se tlhakisetso ho ya ka tlhalosetso ya Standard sena. Ditshwanelo tsa bohlokwa ha di hlahiswe ke ditlhakisetso. Standard of GRAP on Provisions, Contingent Liabilities and Contingent Assets e theha ditshwanelo bakeng sa kananelo le tekanyo bakeng sa ditshwanelo tsa bohlokwa. Maemo mabapi le matlotlo a fetisitsweng.16 Maemo ho matlotlo a fetisitsweng (mona a tla tsejwa e le maemo) a batla hore setheo se sebedise menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso ho mefetisi haeba maemo a sa sebediswa hantle. Ka tsela e jwalo, moamohedi o sebedisa tshwanelo ya hona jwale ho fetisetsa menyetla ya bokamoso ba moruo ho motho wa boraro ha a amohela qalehong a amohella taolo ya letlotlo ho latela maemo. Hona ke hobane moamohedi o hloleha ho qoba ho tswa ha mehlodi kapa ditjhelete jwalokaha ho tshwaneleha ho sebedisa menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletsobo bopeletsweng ka hara letlotlo le fetisitsweng tsamaisong ya dintho tse itseng kapa bokgoni ba tshebeletso. Ka tsela e jwalo, ha setheo qalehong se ananela letlotlo ho latela maemo, moamohed le yena o behelwa sekoloto..17 Monyetla wa tsamaiso, letlotlo le fetisitsweng, kapa menyetla e meng ya bokamoso ba moruo kapa bokgoni ba tshebeletso, di ka kgutliswa ka nepo ka ho hula palo e lokelang ho kgutliswa ho tswa ho matlotlo a mang a lokelang ho fetiswa bakeng sa merero e itseng. Dipehelo tsa setheo tsa ditjhelete di tla nne di ananele dipalo tse kgolo ka hara dipehelo tsa tsona tsa ditjhelete, ke ho re, setheo se tla ananela phokotso ya matlotlo le dikoloto bakeng sa kgutliso ya letlotlo tlasa dipehelo tsa maemo a sa phethwang ka nepo, mme di tla totobatsa kananelo ya matlotlo, dikoloto le kapa tjhelete bakeng sa phetisetso e ntjha. Dithibelo mabapi le matlotlo a fetisitsweng.18 Dithibelo mabapi le matlotlo a fetisitsweng (a tsejwang mona e le dithibelo) ha di kenyeletse tshwanelo ya hore letlotlo le fetisitsweng, kapa menyetla e meng ya bokamoso ba moruo kapa bokgoni ba tshebeletso di lokela ho fetisetswa ho mofetisi haeba letlotlo le sa fetiswa kamoo ho hlalositsweng. Ka tsela e jwalo, ho ba le taolo ya letlotlo ho latela thibelo ha ho hatelle moamohedi tshwanelo ya hona jwale ya ho fetisa menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso ho motho wa boraro haeba taolo ya letlotlo e fumanwe pele. Haeba moamohedi a tlotse taelo ya thibelo, mofetisi kapa motho e mong wa boraro, a ka batla kgetho e nngwe ya kahlolo kgahlano le mofetisi ka ho isa taba ena lekgotleng la dinyewe kapa boemong boo itseng ba kahlolo kapa ka tsela ya tshebetso ya tsamaiso jwaloka taelo e tswang ho letona la mmuso kapa bolaodi bo bong kapa ka tsela e nngwe. Diketso tsa mofuta oo di ka qetella ka hore setheo se laelwe ho phethahatsa thibelo kapa ho tobana le kahlolo ya tlolo ya molao bakeng sa ho nyedisa lekgotla la dinyewe kapa boemedi kapa bolaodi. Issued February Revenue from Non-exchange

12 Kahlolo ya mofuta oo ha e etswe ka lebaka la ho fumana letlotlo empa ka lebaka la ho tlola molao wa thibelo. Ditaba hodima sebopeho.19 Bakeng sa ho netefatsa hore tlhakiso ke maemo kapa thibelo, ho a hlokeha ho lekola ditaba tsa dipehelo tsa tlhakiso eseng feela sebopeho sa yona. Tsebiso ya hore, mohlala, letlotlo le fetisitsweng le lokela ho sebediswa bakeng s aho fana ka dintho le ditshebeletso ho batho ba boraro kap di kgutlisetswe ho bafetisi, ke taba eo ka boyona e sa lekanang o hlahisa sekoloto haeba setheo se fumana taolo ya letlotlo..20 Bakeng sa ho etsa bonnete ba hore tlhakisetso ke mameo kapa thibelo, setheo se tadima hore na tshwanelo ya ho kgutlisa letlotlo kapa o mong wa menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso e a hatellwa le hore e tla hatellwa ke mofetisi. Haeba mofetisi a ne a ke ke a hatella hore tshwanelo ya ho kgutlisa kapa menyetla e meng ya bokamoso ba moruo kapa bokgoni ba tshebeletso, tlhakisetso e hloleha ho dumellana le tlhaloso ya maemo mme e tla nkuwa e le thibelo. Haeba boitsebelo bo fetileng hammoho le mofetisis bo bontsha hore mofetisi ha a ke a hatelle tshwanelo ho kgutlisa letlotlo le fetisitsweng kapa kapa e meng ya menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso haeba dithibelo di bile teng, jwale setheo sa moamohedi se ka qeta ka hore tlhakisetso e na le sebopeho empa eseng dintlha tsa maemo mme ka tsela e jwalo ke thibelo. Haeba setheo se se na boiphihlelo le mofetisi, kapa ha se so ka se tlola ditlhakisetso tse tla hatella hore mofetisi a etse qeto ya ho kgutlisa letlotlo kapa e meng ya menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso mme ha e na bopaki boo kgahlano le hoo, ho tla hlaka hore mofetisi o tla hatella tlhakisetso mme ka tsela e jwalo, tlhakisetso e dumellana le tlhaloso ya maemo..21 Tlhaloso ya maemo e tlama setheo se amohelang tshwanelo ya ho phetha mosbetsi ke ho re, moamohedi o lokela ho sebedisa menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso bo keneletseng ka hare ho letlotlo le fetisitsweng jwalokaha ho hlalositswe, kapa ho kgutlisa letlotlo kapa e meng ya menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso ho mofetisi. E le ho kgotsofatsa tlhaloso ya maemo, tshwanelo ya tshebetso e tla e nngwe ya taba eseng feela sebopeho, mme e hlokeha jwaloka qetello ya maemo ka bowona. Pehelo ka hara tumellano ya phetisetso e batlang hore setheo se etse ketso e iitseng ebile e se na boikgethelo empa ho phethahatsa, e ka qetella ka hore setheo se nahane hore pehelo ha se maemo kapa thibelo. Hona ke hobane mameong ana, dipehelo tsa phetisetso ka botsona ha di tlame setheo sa moamohedi tshwanelo ya ho phethahatsa..22 Ho kgotsofatsa mekgwa ya kananelo e le sekoloto, ho a hlokeha hore ho tswa ha mehlodi ho kgonahale, mme phethahatso kgahlano le maemo e a hlokeha mme e ka hlahlojwa. Ka tsela e jwalo, maemo a tla lokela ho hlakisa ditaba tse jwalo tse kang sebopeho le boleng ba dintho le ditshebeletso tse lokelang ho fanwa kapa sebopeho sa matlotlo a lokelang ho fumanwa a lokile mme haeba a tshwanela dinako tseo phethaahtso e etsahalang ka tsona. Ho feta mona, Issued February Revenue from Non-exchange

13 phethahatso e tla tshwanela ho hlokomelwa ke, kapa lebitsong la mofetisi ka tsela e tswelang pele. Hona ho jwalo moo tlhakisetso e fanang ka kgutlisetso ya boleng bo lekanang ba letlotlo haeba setheo se phethahatsa ditshwanelo tsa maemo, mme tshwanelo ya kgutlisetso e hatellwa haeba ho bile le makgetlo a mangata a ho hloleha ho phethahatsa ka nako e fetileng..23 Maemong a mang a itseng, letlotlo le ka fetisetswa ho mofetisi ho latela tlhakiso ya hore haeba ketsahalo e nngwe e itseng e lebeletsweng ka nako e tlang e sa etsahale. Hona ho ka etsahala moo, mohlala, mmuso wa naha o fanang ka matlole ho setheo sa mmuso wa provense ho latela tlhakisetso ya hore setheo se hlahisa nyehelo e lekanang le eo. Maemong ana, tshwanelo ya kgutliso ha e hlahe ho fihlela ha ho lebeletswe hore pehelo ya tlhakiso e tla tlolwa mme sekoloto ebe ha se ananelwe ho fihlela mekgwa ya kananelo e kgotsofatswa..24 Leha ho le jwalo, baamohedi ba tla lokela ho hlokomela hore diphetisetso tsena di sebopehong sa diresiti tse tswileng pele. Ho Standard sena, resiti e tswetseng pele e bolela mehlodi e amohetsweng pele ho ketsahalo e lefeletsweng lekgetho e ba e tlamang. Diresiti tse tswileng pele di hlahisa matlotlo le ditshwanelo tsa jwale hobane tlhophiso ya phetiso ha e so ka e ba e tlamang. Moo diphetiso tseo di leng sebopehong sa ditshebeletsano tsa phapanyetsano, di tla sebetswa ho latela Standard of GRAP on Revenue from Exchange Transactions. Makgetho.25 Makgetho ke mehlodi e meholo ya tjhelete ya mmuso le ditheo tse ding. Makgetho a hlalositswe seratswaneng sa.07 e le menyetla ya moruo e leshwang ka tlamello kapa e lokelang ho leshwa ho ditheo mabapi le melao le melawana, e theilweng ho fana ka lekeno la tjhelete ho mmuso, ho sa kenyeletswe dikahlolo tsa tefiso tse beilweng bakeng sa tlolo ya melao kapa melawana. Diphetisetso tse sa tlameng tsa mmuso kapa ditheo tse ding, jwaloka dinyehelo le ditefello tsa ditefo, ha se makgetho, le hoja e ka ba diphetho tsa ditshebeletsano tseo eseng tsa phapanyetsano. Mmuso o beha lekgetho ho motho ka mong esita le ditheo tse ding e leng ba tsejwang ka hore ke balefi ba lekgetho..26 Melao ya lekgetho le melawana e bontsha tokelo ya mmuso ya ho bokella lekgetho, ho bontsha mabaka ao ka ona lekgetho le balwang, le ho theha mekgwa ya ho laola lekgetho, ke ho re, mekgwa ya ho bala lekgetho le lokelang ho fumanwa le ho etsa bonnete ba hore ho leshwa lekgetho. Melao le melawana ya lekgetho hangata e batla hore balefi ba lekgetho ba tlatse diforomo kapa difaele tsa lekgetho ka nako le nako ho setheo se itseng se laolang lekgetho leo le jwalo. Molefi wa lekgetho ka kakaretso o fana ka dintlha tsohle le bopaki ba boemo ba mosebetsi ho latela lekgetho, mme bongata ba lekgetho le fumanweng ke mmuso le a balwa. Ditlhophiso tsa ho amohelwa ha lekgetho di fapana haholo empa hangata di etseditswe ho etsa bonnete ba hore mmuso o fumana ditefo ka nako le nako ho sa sebediswe taelo ya molao. Melao ya lekgetho hangata e a tlama mme e sebedisa dikahlolo tse boima ho motho ka mong kapa ditheo tse tlolang molao wa lekgetho. Issued February Revenue from Non-exchange

14 .27 Diresiti tse amohetsweng e leng ditjhelete tse amohetsweng pele ho ketsahalo e lefellwang lekgetho, di ka hlahiswa mabapi le makgetho. Tshekatsheko e qalang ya ho kena ha matlotlo a tswang ditshebeletsanong tseo eseng tsa phapanyetsano.28 Setheo se tla ananela letlotlo le hlahang ho tshebeletsano ka phapanyetsano ha e fumana taolo ya mehlodi e tshwanelwang ke tlhaloso ya hore ke letlotlo le ho kgotsofatsa mekgwa ya kananelo. Maemong a mang a itseng, jwaloka ha moabi wa sekoloto a fana ka tshwarelo bakeng sa sekoloto, phokotso mabapi le tjhelete e neng e ananetswe pele bakeng sa sekoloto e ka hlaha. Maemong ana, ho na le hore letlotlo le ananelwe, setheo se fokotsa bongata ba sekoloto. Maemong a mang a itseng, ho ba le taolo ya letlotlo ho ka boela ha ba le tshwanelo eo setheo se tla e ananela e le sekoloto. Diabo tse tswang ho beng ha di hlahise tjhelete, ka tsela e jwalo tshebeletsano ka nngwe e a sekasekwa mme seabo ka seng se tswang ho beng se batla boikarabelo ba sona ka ho qolleha. Ho ikamahanya le mokgwa o beilweng ka hara Standard sena, ditheo di tla sekaseka ditshebeletsano tseo eseng tsa phapanyetsano ho etsa bonnet ba hore ke dikarolo dife tsa dipehelo tsa ditjhelete tse tla ananelwa e le sephetho sa ditshebeletsano. Tjhate e leqepheng le latelang e bontsha tshebetso ya tshekatsheko eo setheo se e etsang ha ho na le ho kena ha mehlodi, e le ho lekanya hore ho hlahiswa tjhelete. Standard sena se latela sebopeho sa tjhate ena. Ditshwanelo tsa phethahatso ya ditshebeletsano di boletswe ho diratswana tsa.29 ho isa ho.124. Issued February Revenue from Non-exchange

15 Tshekatsheko ya pele ya tshebediso ya mehlodi 1 Issued February Revenue from Non-exchange

16 Does the inflow give rise to an item that meets the definition of an asset? (Standard of GRAP on Presentation of Financial Statements) Yes Does the inflow satisfy the criteria for recognition as an asset? 2 (Paragraph.30) No No Do not recognise an increase in an asset, consider disclosure. (Paragraph.35) Do not recognise an increase in an asset, consider disclosure. (Paragraph.35) Yes Does the inflow result from a contribution from owners? (Paragraphs.36 to.37) No Is the transaction a non-exchange transaction? (Paragraphs.38 to.40) No Refer to other Standards of GRAP Yes Yes Refer to other Standards of GRAP Has the entity satisfied all of the present obligations related to the inflow? (Paragraph.50 to.56) 3 Yes No Recognise: an asset and revenue to the extent that a liability is not also recognised; and a liability to the extent that the present obligations have not been satisfied. (Paragraphs.44 to.45) Recognise an asset and recognise revenue. (Paragraph.44) 1. Tjhate ena e bontsha feela, ha e nke sebaka sa Standard. E fanwa e le thuso ya ho hlalosa Standard of GRAP ho Tjhelete e tswang ditshebeletsong tseo eseng tsa diphapanyetsano (Makgetho le. 2. Maemong a mang a itseng, jwaloka ha mofani wa sekoloto a fana ka tshwarelo ya sekoloto, phokotso ya palo ya sekoloto se neng se ananetswe e ka hlaha. Maemong ana, ho na le ho ananela letlotlo, setheo se fokotsa palo e qalang ya sekoloto. 3. Bakeng sa ho lekanya hore setheo se kgotsofaditse ditshwanelo tsohle tsa jwale, tshebediso ya tlhaloso ya maemo a letlotlo le fetisitsweng, esita le mekgwa ya ho ananela sekoloto e amohetswe. Kananelo ya matlotlo Issued February Revenue from Non-exchange

17 .29 Matlotlo a hlaloswa ka hara Framework for the Preparation and Presentation of Financial Statements e le mehlodi e laolwang ke setheo ka lebaka la diketsahalo tsa kgale mme seo ho tswa ho sona menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso di lebeletswe ho kena ho amohelwa ke setheo..30 Le ka ntle ho ditshebeletso tsa mefuta tse sa ananelwang ho latela seratswana sa.99, tshebetso ya mehlodi e tswang ho tshebeletsano eo eseng ya phapanyesano e dumellanang le tlhaloso ya letlotlo e tla ananelwa e le letlotlo, ha feela: (a) (b) Taolo ya letlotlo ho ka kgoneha hore menyetla ya bokamoso ba moruo le bokgoni ba tshebeletso tse amanang le letlotlo di tla sebediswa ke setheo; mme boleng bo kgotsofatsang ba letlotlo bo ka lekanngwa ka kgotsofalo..31 Bokgoni ba ho qhelela thoko kapa ho laola hore ba bang ba fihlelle menyetla ya letlotlo ke karolo ya bohlokwa ya taolo e fapanyang matlotlo a setheo ho dintho tsa setjhaba tseo ho tsona ditheo tsohle di nang le hona hore di ka di fihlella le hore di ka fumana monyetla. Mmuso o laola o laola karolo ya molao hodima mesebetsi e meng, mohlala, diinstitjushene tsa ditjhelete kapa matlole a ditjhelete. Seabo sena sa taolo ha se hore se bolela hore dintho tsena tse laolwang se ka hlaloswa e le letlotlo la mmuso, kapa ho kgotsofatsa mekgwa ya kananelo e le letlotlo ka hara dipehelo tsa ditjhelete tsa mmuso tse laolang matlotlo ao. Ho latela seratswana sa.99, ditheo di ka ananela mefuta e itseng, maemong a itseng..32 Phatlalatso ya boikemisetso ba ho fetisa mehlodi ya setheo ha e bolele hore mehlodi e laolwa ke moamohedi. Mohlala, haeba sekolo sa setjhaba se senngwa ke mollo o hlasetseng meru mme mmuso o phatlalatsa boikemisetso ba ona ba ho fetisa matlole bakeng sa ho aha sekolo botjha, sekolo se ne se sa tlo ananela seo e le ho kena ha ditjhelete kapa mehlodi (mehlodi e fumanehileng) ka nako ya phatlalatso. Maemong ao tumellano ya phetiso e hlokehang pele mehlodi e ka fetiswa, setheo sa moamohedi ha se na ananela mehlod eo e le e laolwang ho fihlela ka nako eo tumellano e tlamang, hobane setheo se amohelang se ke ke sa qhelela thoko kapa sa laola phihlello ya mofetisi ho mehlodi eo. Maemong a mangata, setheo se tla batla ho theha taolo e tiileng ya mehlodi ya sona pele se ka ananela letlotlo. Haeba setheo se se na tokelo ya ho laola mehlodi, se ke ke sa qhelela thoko kapa sa laola phihlello ya mofetisi ya mehlodi eo. Ketsahalo e fetileng.33 Ditheo hangata di fumana matlotlo a tswang ho ditheo tse kenyeletsang balefi ba lekgetho kapa ka ho reka kapa ho a hlahisa. Ka lebaka leo, ketsahalo e fetileng e fanang ka taolo ya letlotlo e ka ba theko, ketsahalo ya lekgetho kapa phetiso. Ditshebeletsano kapa diketsahalo tse lebeletsweng ho etsahala ka nako e tlang ha di hlahise matlotlo ka lebaka leo, mohlala, boikemisetso ba ho lefisa Issued February Revenue from Non-exchange

18 lekgetho ha se ketsahalo e fetileng e hlahisang letlotlo ka tsela ya qoso kgahlano le molefi wa lekgetho. Ho kena ho ka bang teng ha mehlodi.34 Ho kena ha mehlodi ke ntho e ka etsahalang haeba ho kena ho hlile ho na le hona ho ka etsahala. Setheo se theha kutlwisiso ena boiphihlelong bo fetileng ka mehlodi e tshwanang ya mehlodi e kenang le ditebello mabapi le molefi wa lekgetho kapa mofetisi. Mohlala, moo mmuso o dumelang ho fetisetsa ditjhelete ho setheo (setheo se etsang pehelo), tumellano e a tlama mme mmuso o na le nalane ya ho fetisa mehlodi eo ho dumellanweng ka yona, Ho batla ho hlakile hore ho kena ha tjhelete ho tla ba teng, ho sa natswe hore ditjhelete ha di so fetisetswe ka letsatsi la ho etsa pehelo. Matlotlo a nakwana.35 Ntho e nang le ditshobotsi tsa motheo tsa letlotlo, empa e hloleha ho kgotsofatsa mekgwa ya kananelo, e ka etsa hore ho be le pepeso ka hara dinoutsu e le letlotlo la nakwana (tadima Standard of GRAP ho Provisions, Contingent Liabilities and Contingent Assets). Diphehiso kapa dinyehelo tse tswang ho beng.36 Dinyehelo tse tswang ho beng di hlalositswe ho moralo wa Framework for the Preparation and Presentation of Financial Statements. Bakeng sa hore tshebeletsano e amohelwe e le nyehelo e tswang ho beng, e tla tshwanela ho kgotsofatsa matshwao a hlwailweng hona tlhalosong eo. E le ho netefatsa hore tshebeletsano e kgotsofatsa tlhaloso ya nyehelo e tswang ho beng, dikateng hona le sebopeho sa tshebeletsano di a tadingwa. Seratswana sa.37 se bontsha sebopeho seo dinyehelo tse tswang ho beng di ka se nkang. Haeba le ka ntle ho sebopeho sa tshebeletsano, dikateng di hlakile hore ke tsa kadimo kapa mofuta o mong wa sekoloto, kapa tjhelete, setheo se e ananela e le jwalo mme se etsa pepeso e tshwanelehang ka hara dinoutsu ho dipehelo tsa ditjhelete, haeba e le thepa. Mohlala, haeba tshebeletsano e batla ho ba nyehelo e tswang ho beng, empa o bolela hore setheo se tla lefa diabo tse tsepameng ho mofetisi, ka kgutliso ya letsete la mofetisi ka nako e boletswneg ya bokamoso, tshebeletsano e tla totobatsa kadimo. Setheo se tla amohela ditshwanelo tsa diratswana tsa.23 ho isa ho.33 tsa Standard of GRAP on Financial Instruments moo tshebeletsano e dumellang le tlhaloso ya sesebediswa sa ditjhelete..37 Nyehelo e tswang ho beng e ka bonahala ka, mohlala: (a) (b) tlhaloso ya molao ya phetisetso (kapa sehlopha sa diphetisetso tse jwalo) ke monyehedi kapa setheo se laolang sa monyehedi se nang le karolo ya matlotlo a leng teng a moamohedi, ekaba pele nyehelo e etswa kapa ka nako ya nyehelo; tumellano ya molao, mabapi le phehiso, e thehang kapa ho eketsa tswala ya tjhelete ya matlotlo a leng teng a moamohedi a ka rekiswang, ho fetisetswa kapa ho fumanwa; kapa Issued February Revenue from Non-exchange

19 (c) GRAP 23 taba, mabapi le phehiso, ya disebediswa tsa tekatekano tse ka rekiswang, fetisetswa kapa ho fumanwa. Dikarolo tsa phapanyetsano le tseo eseng tsa phapanyetsano tsa tshebeletsano.38 Diratswana tsa.39 le.40 mona ka tlase di sebetsana le maemo ao setheo se fumanang taolo ya mehlodi e kenyeletsang menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso ka ntle ho dinyehelo tse tswang ho beng..39 Seratswana sa.06 se hlalosa ditshebeletsano tsa phapanyetsano le ditshebeletsano tseo eseng tsa phapanyetsano mme seratswana sa.09 se bontsha hore tshebeletsano e ka kenyeletsa dikarolo tse pedi, karolo ya phapanyetsano le karolo eo eseng ya phapanyetsano..40 Moo setheo se fumanweng ho ya ka tshebeletsano e nang le karolo ya phapanyetsano le tshebeletsano eo eseng ya phapanyetsano, setheo se ananela karolo ya phapanyetsano ho latela maano le ditshwanelo tsa Standards of GRAP se seng. Karolo eo eseng ya phapanyetsano e ananelwa ho latela maano le ditshwanelo tsa Standard sena. E le ho netefatsa hore tshebeletsano e na le dikarolo tse hlakileng tsa phapanyetsano kapa tseo eseng tsa phapanyetsano, ho sebediswa kahlolo ya seprofeshenale. Moo ho seng bobebe ho fapanya dikarolo tsa phapanyetsano kapa tseo eseng tsa phapanyetsano, tshebeletsano e amhelwa e le tshebelestano eo eseng ya phapanyetsano. Tekanyo ya matlotlo kananelong e qalang.41 Letlotlo le fumanweng ka tsela ya tshebeletsano eo eseng ya phapanyetsano e tla lekanngwa ka boleng bo kgotsofatsang ka letsatsi la phumano..42 Ho ikamahanya le Standards of GRAP ho Inventories, Investment Property, Property, Plant and Equipment, Intangible Assets and Heritage Assets, matlotlo a fumanweng ka ditshebeletsano tseo eseng tsa tshebeletsano kapa phapanyetsano di lekanngwa ka boleng bo kgotsofatsang ka letsatsi la phumano. Matlotlo a hlahang ho tswa tlhophisong ya kontraka e tshwanelang tlhaloso ya sesebediswa sa ditjhelete (tadima seratswana sa AG26 sa Standard of GRAP ho Financial Instruments), jwaloka tjhelete le phetisetso e amohetsweng, di lekanngwa ho latela seratswana sa.41 sa Standard sena esita le diratswana tsa.34 le AG77 ho isa ho AG86. ya Standard of GRAP ho Financial Instruments..43 Setheo se sebedisa Standard of GRAP on Financial Instruments bakeng sa tekanyo e latelang, ho se ananelwe, tlhahiso le pepso ya matlotlo afe kapa afe a Issued February Revenue from Non-exchange

20 tswang ho ditlhophiso tsa kontraka tse tsamaelanang le tlhaloso ya sesebediswa kapa pehelo ya ditjhelete. Kananelo ya tjhelete e tswa ho tshebeletsano eo eseng ya phapanyetsano.44 Tshebediso ya mehlodi e tswang ho tshebeletsano eo eseng ya phapanyetsano e ananetsweng ke setheo e tla ananelwa e le tjhelete, haese ha sekoloto le sona se ananelwa ho latela yona tshebediso eo..45 Ha setheo se kgotsofatsa tshwanelo ya jwale e ananetsweng e le sekoloto mabapi le ho kena ha ditjhelete tse tswang tshebeletsanong eo eseng ya phapanyetsano e ananetsweng e le letlotlo, e tla fokotsa palo ya sekoloto se anantsweng mme e ananele palo ya tjhelete e lekanang le phokotso eo..46 Ha setheo se ananela keketseho ya matlotlo a leng teng ka lebaka la tshebeletsano eo eseng ya phapanyetsano, e ananela tjhelete. Haeba se ananetse sekoloto mabapi le ho kena ha ditjhelete tse tswang ho tshebeletsano eo eseng ya phapanyetsano, ha sekoloto hamorao se fokoditswe, hobane ketsahalo ya tefello ya lekgetho e etsahetse ka maemo a kgotsofatsang, e ananela tjhelete. Haeba ho kena ha tjhelete ho kgotsofatsa tlhaloso ya diphehiso tsa beng, ha e ananelwe e le sekoloto kapa tjhelete..47 Nako ya kananelo ya tjhelete e lekanngwa ke sebopeho sa maemo le tshebetso ya ona. Mohlala, haeba maemo a bontsha hore setheo se lokela ho fana ka dintho kapa ditshebeletso ho motho wa boraro, kapa ho kgutlisa ditjhelete tse sa sebediswang ho mofetisi, tjhelete e ananelwa ha dintho kapa ditshebeletso di fanwa. Tekanyo ya tjhelete e tswang tshebeletsanong eo eseng ya phapanyetsano.48 Tjhelete e tswang tshebedisanong eo eseng ya phapanyetsano e tla lekanngwa ka palo ya keketseho ya matlotlo a nnete a ananelwang ke setheo..49 Ha ka lebaka la tshebeletsano eo eseng ya phapanyetsano, seheo se ananela letlotlo, ebile e ananela tjhelete e lekanang le boleng ba letlotlo le lekanngwang ho latela seratswana sa.41, haese ha e tshwanela ho ananela sekoloto. Moo sekoloto se tshwanelang ho ananelwa e tla lekanngwa ho latela ditshwanelo tsa seratswana sa.57, le palo ya keketso ya matlatlo a leng teng, haeba a le teng, a ananetswe e le tjhelete. Ha sekoloto se fokoditswe, hobane ketsahalo e lefellwang lekgetho e etsahala kapa boemo boo bo kgotsofaditswe, palo ya phokotso ya sekoloto e tla anelwa e le sekoloto. Issued February Revenue from Non-exchange

21 Ditshwanelo tsa hona jwale tse ananelwang e le dikoloto.50 Tshwanelo ya hona jwale e hlahang ho tshebeletsano eo eseng ya phapanyetsano e dumellanang le tlhaloso ya sekoloto e tla ananelwa e le sekoloto ha feela: (a) (b) ho hlakile hore tshebediso ya mehlodi e keneletsang menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso e tla hlokeha ho lefa sekoloto kapa ho phetha tshwanelo; mme tekanyetso e tshepehang e ka etswa ke palo ya tjhelete ya tshwanelo eo. Tshwanelo ya hona jwale.51 Tshwanelo ya hona jwale ke mosebetsi wa ho etsa kapa ho phethahatsa ka tsela e itseng, mme e ka hlahisa sekoloto mabapi le tshebeletsano eo eseng ya phapanyetsano. Ditshwanelo tsa hona jwale di ka hlahiswa ke melao kapa melawana kapa ditlhophiso tse tlamang tse thehang motheo wa diphetisetso. Di k aba tsa hlahiswa ke tikoloho e tlwaelehileng ya tshebetso jwaloka kananelo ya diresiti tsa pele..52 Diketsahalong tse ngata, makgetho le matlotlo a fetisetswa ho ditheo ka ditshebeletsano tseo eseng tsa phapanyetsano ho latela melao, melawana kapa ditlhophiso tse ding tse tlamang tse hatellang hlahisang dipehelo tsa hore di sebediswe bakeng sa merero e itseng e ikgethang. Mohlala: (a) (b) makgetho, ao tshebediso ya ona e lekanyeditsweng ke melao kapa melawana bakeng sa merero e ikgethileng; diphetiso, tse theilwneg ke tlhophiso e tlamang e kenyeletsang mameo: i. ho tswa ho mmuso wa naha ho ya ho wa provense, kapa mebuso ya lehae; ii. iii. iv. ho tswa ho mebuso ya diprovense ho ya ho mebuso ya lehae; ho tswa ho mebuso ho ya ho ditheo; ho ditheo tse ding tse theilweng ke melao kapa melawana ho phetha mesebetsi e itseng e ikgethileng ka bolokolohi ba tshebetso, jalwoka bolaodi ba molao kapa makgotla a lebatowa kapa balaodi, mme v. ho tswa ho baemedi ba bafani ho ya ho mebuso kapa ditheo..53 Ka hara tshebetso e tlwaelehileng, setheo se ka amohela mehlodi pele ho ketsahalo e ka lefellwang lekgetho e etsahala. Maemong a jwalo, sekoloto sa tjhelete e lekanang le e ngotsweng resiting e ntsitsweng esale pele e tla ananelwa ho fihlela ketsahalo e lefellwang lekgetho e etsahala..54 Haeba setheo se amohela mehlodi pele ho tlhophiso e tlamang ya phetisetso, e ananela sekoloto sa resiti e ntshitsweng esale pele ho fihlela nakong eo tlhophiso e jwalo e tlamang. Issued February Revenue from Non-exchange

22 Maemo mabapi le letlotlo le fetisitsweng GRAP Maemo mabapi le letlotlo le fetisistweng a hlahisa tshwanelo ya hona jwale kananelong ya pele e tla ananelwa ho latela seratswana sa Ditlhakisetso di hlalositswe seratswaneng sa.06. Diratswana tsa.13 ho isa ho.24 di fana ka tataiso mabapi le ho fumana hore tlhakisetso ke e nngwe ya maemo kapa ke thibelo. Setheo se sekaseka tlhakisetso efe kapa efe kapa ditlhakisetso tsohle tse amanang le ho kena ha ditjhelete, ho bontsha hore ditlhakisetso tseo di baka maemo kapa dithibelo. Tekanyo ya dikoloto kananelong ya pele e qalang.57 Palo e ananetsweng e le sekoloto e tla ba tekanyetso ya nnete e hlokehang bakeng sa ho lefa sekoloto se qalang ka nako ya ho etsa pehelo..58 Tekanyo e hlokomela kgonahalo ya dikotsi le ho se be le tshepo ho amanang le diketsahalo mme hona ho baka sekoloto hore se ananelwe. Moo boleng ba nako ya tjhelete e leng thepa, sekoloto se tla lekenngwa ka boleng ba hona jwale ba tjhelete e lokelang ho batleha ho lefa sekoloto. Tshwanelo ena e mabapi le maano a theilweng ka hara Standard of GRAP on Provisions, Contingent Liabilities and Contingent Assets..59 Kamora kananelo ya pele, setheo se lekanya hore na tshwanelo e lokela ho lekanngwa na, e se ananelwe, e hlahiswe le ho pepeswa ho latela Standard of GRAP on Provisions, Contingent Liabilities and Contingent Assets or Financial Instruments. Makgetho.60 Setheo se tla ananela letlotlo mabapi le makgetho ha ketsahalo ya ho lefa lekgetho e etsahala mme mekgwa ya kananelo ya letlotlo e fihlellwa..61 Matlotlo a hlahang ho makgetho a kgotsofatsa tlhaloso ya letlotlo haeba setheo se laola ditjhelete ka lebaka la ketsahalo e fetileng (ketsahalo e lefellwang lekgetho) mme e lebella ho amohela menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso ho tswa mehloding eo. Mehlodi e tswang ho makgetho e kgotsofatsa mekgwa ya kananelo haeba ho bonahala hore ho kena ha tjhelete ho tla etsahala le hore boleng ba teng bo kgotsofatsang bo ka lekanngwa hantle ka tshwanelo. Boemo ba kgonahalo bo amanngwang le bopaki bo itseng ka nako ya kananelo ya pele, e kenyeletsang, empa e sa itshetleha feela ka ho pepeswa ha ketsahalo e lefellwang lekgetho ke molefi wa lekgetho..62 Tjhelete ya lekgetho e lebiswa feela ho mmuso o lefisang lekgetho, eseng ho ditheo tse ding. Ha re tea ka mohlala, moo muso wa naha o laolang lekgetho le bokeletsweng ke South African Revenue Services (SARS), matlotlo le tjhelete a bokelletswa ho lebiswa ho mmuso, eseng ho SARS. Ho feta moo, moo mmuso wa naha o laolang lekgetho, tshebetso yohle ya ona eo e nngwe ya yona e e fetisetsang ho mebuso ya provense, e beilwe hodima taba e tswelang pele, mmuso wa naha o ananela matlotlo le tjhelete bakengelo bakeng sa pheti sa Issued February Revenue from Non-exchange

23 lekgetho, mme phokotseho ya matlotlo esita le tshenyehelo bakeng sa phetisetso ho mebuso ya diprovense. Mebuso ya diprovense e tla ananela matlotlo le tjhelete bakeng sa phetisetso. Moo SARS e bokeletsang makgetho lebitsong la ditheo tse ding, e sebetsa jwaloka morumuwa kapa moemedi bakeng sa tsona kaofela..63 Makgetho ha a kgotsofatse tlhaloso ya diphehiso tse tswang ho beng hobane tefelo ya makgetho ha e fe balefi ba lekgetho tokelo ya ho fumana diabo tsa menyetla ya bokamoso ba moruo kapa bokgoni ba tshebeletso ka nakong ya sona kapa kabo ya bongata ba matlotlo ho feta dikoloto boemong boo mmuso o sa kgoneng. Kapa ekaba hore tefello ya makgetho e fa balefi ba lekgetho tokelo ya ho rua ka hara mmuso e le ka ho rekisa, fapanyetsanwa kapa ho amohelana..64 Makgetho a kgotsofatsa tlhaloso ya tshebeletsano eo eseng ya phapanyetsano hobane molefi wa lekgetho o fetisa mehlodi ho leba ho mmuso le ka ntle le ho fumana boleng bo lekanang ka ho otloloha ka tsela ya phapanyetsano. Le hoja molefi wa lekgetho a ka fola molemo ho dipholisi tse ngata tsa setjhaba tse theilweng ke mmuso, tsena ha di a nehelanwa ka ho otloloha ka phapanyetsano e le kamohelo ya tefo ya makgetho..65 Jwalokaha ho boletswe ho seratswana sa.52, makgetho a mang a lefiswa ka mabaka a itseng. Haeba mmuso o lebeletswe ho ananela sekoloto mabapi le maemo afe kapa afe a amanang le matlotlo a ananetsweng e le ditlamorao tsa ditefiso tse itseng tsa makgetho, ha e ananele tjhelete ho fihlela maemo ana a kgotsofaditswe mme sekoloto se fokoditswe. Leha ho le jwalo, maemong a mangata, makgetho a lefiswa ka mabaka a fapeng a ikgethileng ha a lebellwe ho hlahisa sekoloto hobane merero a ikgethileng e baka ditshitiso eseng maemo ka bowona. Ketsahalo e lefellwang lekgetho.66 Setheo se sekaseka melao ya lekgetho ho lekanya hore diketsahalo tsa lekgetho ke dife bakeng sa makgetho a fapaneng a lokelang ho leshwa. Haese ha ho boletswe ka hara melao le melawana, ho batla ho hlakile hore ketsahalo ya lekgetho bakeng sa: (a) (b) (c) (d) (e) lekgetho la lekeno ke kamohelo ya lekeno le ka hlahlojwang nakong ya lekgetho ke molefi wa lekgetho; lekgetho le theilweng hodima boleng (value added tax) ke boitlamo ba mosebetsi o lefellwang lekgetho nakong ya lekgetho ke molefi wa lekgetho; mosebetsi wa tekolo ya thepa ke mosebetsi wa tekolo ya thepa kapa ditshebeletso ho feta mane madibohong kapa meeding; mosebetsi wa lefa ke lefu la motho ya nang le thepa e lefellwang lekgetho, mme lekgetho la thepa ke ho fana ka nako letsatsi leo ka lona lekgetho le tla behwa, kapa nako eo lekgetho le lefiswang, haeba leketho le lefiswa ka nako le nako. Issued February Revenue from Non-exchange

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