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Notes to the Group Annual Financial Statements – Note 6

6. Property, equipment and investment property
 
        Group        
  Motor 
vehicles 
R’000 
Computer 
equipment 
R’000 
Land and 
building 
R’000 
Furniture 
and fittings 
R’000 
Property 
and 
equipment 
R’000 
Investment 
property 
R’000 
Total 
R’000 
 
Year ended 30 June 2018                
Opening carrying amount/fair value  9 816  74 730  31 972  63 763  31 423  15 418  227 122    
Additions  4 955  51 000  90 215  59 248  8 372  –  213 790    
Disposals  (518) (663) –  (526) (132) –  (1 839)   
Depreciation charge  (1 942) (30 140) (1 701) (10 857) (6 469) –  (51 109)   
Take on balances  50  164  86  474  190  –  964    
Reclassification  –  2 139  –  (246) 246  –  2 139    
Closing carrying amount/fair value  12 361  97 230  120 572  111 856  33 630  15 418  391 067    
At 30 June 2018                         
Cost/fair value  18 656  234 894  123 647  166 803  69 589  15 418  629 007    
Accumulated depreciation  (6 295) (137 664) (3 075) (54 947) (35 959) –  (237 940)   
Closing carrying amount/fair value  12 361  97 230  120 572  111 856  33 630  15 418  391 067    
Year ended 30 June 2017                         
Opening carrying amount/fair value  4 088  78 512  31 936  47 461  27 365  15 000  204 362    
Additions/fair value gain  7 208  23 946  40  27 314  12 385  418  71 311    
Disposals  (12) (487) –  (817) (2 137) –  (3 453)   
Depreciation charge  (1 468) (27 241) (4) (10 195) (6 190) –  (45 098)   
Closing carrying amount/fair value  9 816  74 730  31 972  63 763  31 423  15 418  227 122    
At 30 June 2017                         
Cost/fair value  14 998  186 268  32 568  110 360  60 625  15 418  420 237    
Accumulated depreciation  (5 182) (111 538) (596) (46 597) (29 202) –  (193 115)   
Closing carrying amount/fair value  9 816  74 730  31 972  63 763  31 423  15 418  227 122    

Investment property consists of land, portion 108 (a portion of portion 27) of the farm Weltevreden 202 Roodepoort, South Africa. It is held for capital appreciation and is not occupied by the Group.

The valuation was prepared by an independent valuer, J van der Hoven, a property practitioner from ARC Properties. J van der Hoven obtained his post-graduate master’s degree in architecture (recognised by RIBA and ARB) and has more than 10 years’ experience as a property practitioner.

Refer to note 8.6 for further detail on the valuation process of the investment property.

The fair value of investment property was determined based on comparable sales method. The valuers have measured the fair values at R15.4 million as at 30 June 2018.


Notes to the Group Annual Financial Statements – Note 6