SCOAid|ParentSCOAId|DefinitionDescription|SCOAFile|SCOAAccount|SCOALevel|ShortDescription|VATStatus|BreakDownAllowed|Principle|ApplicableTo|PostingLevel|AccountNumber|AccountNumberPrefix|AccountNumber1|AccountNumber2|AccountNumber3|AccountNumber4|AccountNumber5|AccountNumber6|AccountNumber7|AccountNumber8|AccountNumber9|AccountNumber10|AccountNumber11|AccountNumber12
e794eaf1-0b0e-4ec8-b8a5-ac8820f5dbcb||The residual interest in the assets of the entity after deducting all its liabilities.|ITEM|Net Assets|0|Net Assets|N/a|N|N/a|All|N|LN000000000000000000000000000000000000|LN|000|000|000|000|000|000|000|000|000|000|000|000
b4313171-659f-4954-ad07-ae7158b4f153|e794eaf1-0b0e-4ec8-b8a5-ac8820f5dbcb|Retained earnings or accumulated deficit being the cumulative effect of differences between revenue and expenditure as per statement of financial performance.|ITEM|Net Assets:Accumulated Surplus/(Deficit)|1|Accumulated Surplus/(Deficit)|N/a|N|N/a|All|N|LN001000000000000000000000000000000000|LN|001|000|000|000|000|000|000|000|000|000|000|000
193cb24c-4627-40da-8e80-d90e9fddf07a|b4313171-659f-4954-ad07-ae7158b4f153|Opening balance for the reporting period on accumulated surplus/(deficit).|ITEM|Net Assets:Accumulated Surplus/(Deficit):Opening Balance|2|Opening Balance|N/a|N|N/a|All|Y|LN001001000000000000000000000000000000|LN|001|001|000|000|000|000|000|000|000|000|000|000
00f98dc2-5846-4630-be16-93f076cef0ea|b4313171-659f-4954-ad07-ae7158b4f153|This account is used for recording the effect of changes in accounting policy during the reporting period on the accumulated surplus/(deficit).|ITEM|Net Assets:Accumulated Surplus/(Deficit):Changes in Accounting Policy|2|Changes in Accounting Policy|N/a|N|N/a|All|Y|LN001002000000000000000000000000000000|LN|001|002|000|000|000|000|000|000|000|000|000|000
2ed7b1bc-d03f-40aa-9188-66c063cabb27|b4313171-659f-4954-ad07-ae7158b4f153|This account is used for recording the effect of correction of errors during the reporting period on the accumulated surplus/(deficit).|ITEM|Net Assets:Accumulated Surplus/(Deficit):Correction of Prior Period Error|2|Correction of Prior Period Error|N/a|N|N/a|All|Y|LN001003000000000000000000000000000000|LN|001|003|000|000|000|000|000|000|000|000|000|000
deab1203-f3b9-4107-b25b-aae83e0f04ec|b4313171-659f-4954-ad07-ae7158b4f153|This account is used for transfers to/from accumulated surplus/(deficit) to/from funds and reserves.|ITEM|Net Assets:Accumulated Surplus/(Deficit):Transfers to/from Accumulated Surplus/(Deficit)|2|Transfers to/from Accumulated Surplus/(Deficit)|N/a|N|N/a|All|Y|LN001004000000000000000000000000000000|LN|001|004|000|000|000|000|000|000|000|000|000|000
7d9feafa-feb8-4821-ba51-62b2026d2f9b|b4313171-659f-4954-ad07-ae7158b4f153|This account is used for transfers to/from accumulated surplus/(deficit) to/from funds and reserves.|ITEM|Net Assets:Accumulated Surplus/(Deficit):Transfers to/from Reserves|2|Transfers to/from Reserves|N/a|N|N/a|All|Y|LN001005000000000000000000000000000000|LN|001|005|000|000|000|000|000|000|000|000|000|000
23d966d0-33c2-404f-992a-73edd67f52ec|b4313171-659f-4954-ad07-ae7158b4f153|A transfer made from the revaluation surplus to the accumulated surplus or deficit account (via the statement of changes in net assets) to offset the additional depreciation charged as a result of revaluation on a yearly basis.|ITEM|Net Assets:Accumulated Surplus/(Deficit):Depreciation Offsets|2|Depreciation Offsets|N/a|N|N/a|All|Y|LN001006000000000000000000000000000000|LN|001|006|000|000|000|000|000|000|000|000|000|000
22d18daa-a406-4327-83bd-d9fd6b75d8af|b4313171-659f-4954-ad07-ae7158b4f153|This account reflects the closing balance on accumulated surplus/(deficit) for the reporting period.|ITEM|Net Assets:Accumulated Surplus/(Deficit):Closing Balance|2|Closing Balance|N/a|N|N/a|All|R|LN001007000000000000000000000000000000|LN|001|007|000|000|000|000|000|000|000|000|000|000
f0db8b84-282e-4fec-bfc7-c646ecdbf2a0|e794eaf1-0b0e-4ec8-b8a5-ac8820f5dbcb|Equity provides for "ownership interest" in the entity.|ITEM|Net Assets:Equity|1|Equity|N/a|N|N/a|All|N|LN002000000000000000000000000000000000|LN|002|000|000|000|000|000|000|000|000|000|000|000
f299fe2c-ec70-42bd-867b-39576422af86|f0db8b84-282e-4fec-bfc7-c646ecdbf2a0|This account provides for capital contributions made to the entity by other government units.|ITEM|Net Assets:Equity:Capital Contributed by Other Government Units|2|Capital Contributed by Other Government Units|N/a|N|N/a|All|Y|LN002001000000000000000000000000000000|LN|002|001|000|000|000|000|000|000|000|000|000|000
7bfe22d4-eea4-4f4f-86b8-3f9fd522ee0f|f0db8b84-282e-4fec-bfc7-c646ecdbf2a0|An ordinary share represents equity ownership in an company and entitles the owner to a vote in matters put before the shareholders in proportion to their percentage ownership in the company.  Any shares that are not preferred shares and do not have any predetermined dividend amounts.|ITEM|Net Assets:Equity:Ordinary Shares|2|Ordinary Shares|N/a|N|N/a|All|Y|LN002002000000000000000000000000000000|LN|002|002|000|000|000|000|000|000|000|000|000|000
ec1ea550-54e6-4b2b-8a83-ee1aa00a540e|f0db8b84-282e-4fec-bfc7-c646ecdbf2a0|Preference share is shares with fixed dividend yields payable at defined intervals.|ITEM|Net Assets:Equity:Preference Shares|2|Preference Shares|N/a|N|N/a|All|Y|LN002003000000000000000000000000000000|LN|002|003|000|000|000|000|000|000|000|000|000|000
123ca34c-700b-46c1-b6de-ed086b239055|e794eaf1-0b0e-4ec8-b8a5-ac8820f5dbcb|The interest in the net assets in a controlled entity not attributable, directly or indirectly, to a controlling entity.|ITEM|Net Assets:Non-controlling Interest|1|Non-controlling Interest|N/a|N|N/a|All|N|LN003000000000000000000000000000000000|LN|003|000|000|000|000|000|000|000|000|000|000|000
2b39edb4-cc2a-45a2-bd3b-9c80bfff0c10|123ca34c-700b-46c1-b6de-ed086b239055|Opening balance on minority interest at the beginning of the reporting period.|ITEM|Net Assets:Non-controlling Interest:Opening Balance|2|Opening Balance|N/a|N|N/a|All|Y|LN003001000000000000000000000000000000|LN|003|001|000|000|000|000|000|000|000|000|000|000
7263cfcb-e5e9-48e8-b76b-c4d61fe40c11|123ca34c-700b-46c1-b6de-ed086b239055|This account provides for new issues and redemption during the reporting period.|ITEM|Net Assets:Non-controlling Interest:Movement during the year|2|Movement during the year|N/a|N|N/a|All|Y|LN003002000000000000000000000000000000|LN|003|002|000|000|000|000|000|000|000|000|000|000
dd3ad795-bca5-4247-8517-54d3abcee298|123ca34c-700b-46c1-b6de-ed086b239055|Closing balance on minority interest for the reporting period.|ITEM|Net Assets:Non-controlling Interest:Closing Balance|2|Closing Balance|N/a|N|N/a|All|R|LN003003000000000000000000000000000000|LN|003|003|000|000|000|000|000|000|000|000|000|000
afc3c6bf-edf3-42d3-a834-91351a0f653a|e794eaf1-0b0e-4ec8-b8a5-ac8820f5dbcb|An account set-aside to meet planned and unexpected costs that may arise in the future.|ITEM|Net Assets:Reserves and Funds|1|Reserves and Funds|N/a|N|N/a|All|N|LN004000000000000000000000000000000000|LN|004|000|000|000|000|000|000|000|000|000|000|000
4799999c-c540-4d89-aee5-89b0fa2d4110|afc3c6bf-edf3-42d3-a834-91351a0f653a|This reserve is created to make provision for claim that what have otherwise been submitted to the Commission for Occupational Injuries and Diseases.  This is a self insurance reserve.|ITEM|Net Assets:Reserves and Funds:Compensation for Occupational Injuries and Diseases|2|Compensation for Occupational Injuries and Diseases|N/a|N|N/a|All|N|LN004001000000000000000000000000000000|LN|004|001|000|000|000|000|000|000|000|000|000|000
023dc975-d5ae-403a-9636-24d92168a52c|4799999c-c540-4d89-aee5-89b0fa2d4110|Opening balance on the COID reserve at the beginning of the reporting period.|ITEM|Net Assets:Reserves and Funds:Compensation for Occupational Injuries and Diseases:Opening Balance|3|Opening Balance|N/a|N|N/a|All|Y|LN004001001000000000000000000000000000|LN|004|001|001|000|000|000|000|000|000|000|000|000
150def09-8134-4c5f-a63c-f42001b32ecb|4799999c-c540-4d89-aee5-89b0fa2d4110|Transfers to/from accumulated surplus made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Compensation for Occupational Injuries and Diseases:Transfers to/from Accumulated Surplus|3|Transfers to/from Accumulated Surplus|N/a|N|N/a|All|Y|LN004001002000000000000000000000000000|LN|004|001|002|000|000|000|000|000|000|000|000|000
10bc1f24-3688-4767-a9ef-3c090d212e0d|4799999c-c540-4d89-aee5-89b0fa2d4110|Transfers to/from the reserve made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Compensation for Occupational Injuries and Diseases:Transfers to/from Reserves|3|Transfers to/from Reserves|N/a|N|N/a|All|Y|LN004001003000000000000000000000000000|LN|004|001|003|000|000|000|000|000|000|000|000|000
d8105632-77d9-41eb-aad6-c4a563476cb6|4799999c-c540-4d89-aee5-89b0fa2d4110|Closing balance on the COID reserve at the reporting date.|ITEM|Net Assets:Reserves and Funds:Compensation for Occupational Injuries and Diseases:Closing Balance|3|Closing Balance|N/a|N|N/a|All|R|LN004001004000000000000000000000000000|LN|004|001|004|000|000|000|000|000|000|000|000|000
8c8a64bd-49e0-449d-9826-282b1a1f5efc|afc3c6bf-edf3-42d3-a834-91351a0f653a|The Housing Development Fund was established in terms of the Housing Act, (Act No 107 of 1997).  Loans from national and provincial government used to finance housing selling schemes undertaken by the Municipality were extinguished on 1 April 1998 and transferred to a Housing Development Fund.  Housing selling schemes both complete and in progress as a 1 April 1998, were also transferred to the Housing Development Fund.  In terms of the Housing Act, all proceeds from housing developments which include rental income and sale of houses must be paid into the Housing Development Fund.  Monies standing to credit of the Housing Development Fund can be used only to finance housing developments within the municipal areas subject to the approval of the Provincial MEC responsible for housing.  Since the Housing Development Fund was established in terms of legislation it may be reported separately in the Statement of Financial Position and the Statement of Changes in Net Assets.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund|2|Housing Development Fund|N/a|N|N/a|All|N|LN004002000000000000000000000000000000|LN|004|002|000|000|000|000|000|000|000|000|000|000
0c143bcb-995f-4a62-b6f9-5c7ed7516c18|8c8a64bd-49e0-449d-9826-282b1a1f5efc|Section 1595) and 16 of the Housing Act, (Act 107 of 1997), which came into operation on 1 April 1998, requires that the municipality ensures that a separate housing operating account (known as the Housing Development Fund) is maintained by the municipality as required by sections 15(5) and 16 of the Housing Act No 107 of 1997.  The net proceeds of any letting, sale of property or alienation, financed previously from government housing funds, is paid into a separate operating account and that it is utilised by the municipality for housing development in accordance with the National Housing Policy.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund:Housing Operating Fund|3|Housing Operating Fund|N/a|N|N/a|All|N|LN004002001000000000000000000000000000|LN|004|002|001|000|000|000|000|000|000|000|000|000
0961e079-34c8-4a2f-91ba-f8d0bdfc5edb|0c143bcb-995f-4a62-b6f9-5c7ed7516c18|Opening balance on the Housing Operating Fund brought forward from the previous reporting period.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund:Housing Operating Fund:Opening Balance|4|Opening Balance|N/a|N|N/a|All|Y|LN004002001001000000000000000000000000|LN|004|002|001|001|000|000|000|000|000|000|000|000
3390ba02-95db-41d8-87d6-81855f3a45bc|0c143bcb-995f-4a62-b6f9-5c7ed7516c18|Proceeds received from the letting, selling of Fund Assets.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund:Housing Operating Fund:Proceeds|4|Proceeds|N/a|N|N/a|All|Y|LN004002001002000000000000000000000000|LN|004|002|001|002|000|000|000|000|000|000|000|000
c247aae5-2fb6-4634-a524-ab0ebcba2783|0c143bcb-995f-4a62-b6f9-5c7ed7516c18|Funds utilised for Housing Development according to the National Housing Policy.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund:Housing Operating Fund:Utilisation|4|Utilisation|N/a|N|N/a|All|Y|LN004002001003000000000000000000000000|LN|004|002|001|003|000|000|000|000|000|000|000|000
cb3f5dc3-90a1-458f-8b7b-e662dfac8463|0c143bcb-995f-4a62-b6f9-5c7ed7516c18|Opening balance on the Housing Operating Fund brought forward from the previous reporting period.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund:Housing Operating Fund:Closing Balance|4|Closing Balance|N/a|N|N/a|All|R|LN004002001004000000000000000000000000|LN|004|002|001|004|000|000|000|000|000|000|000|000
85b2198f-0fba-46ab-9f2d-56d7d39b3d2b|8c8a64bd-49e0-449d-9826-282b1a1f5efc|Loans extinguished by government on 1 April 1998.  This account would present the difference between provincial and national government loans extinguished and used to finance housing selling schemes undertaken by municipalities with a transfers of the related assets (complete and in progress) to the fund.   Monies standing to the credit of the Housing Development Fund could only be used to finance housing developments within the municipal areas subject to the approval of the Provincial MEC responsible for Housing.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund:Housing Development Fund: Loans Extinguished|3|Housing Development Fund: Loans Extinguished|N/a|N|N/a|All|N|LN004002002000000000000000000000000000|LN|004|002|002|000|000|000|000|000|000|000|000|000
59b410e2-dacc-45d6-937f-b150a9d2de83|85b2198f-0fba-46ab-9f2d-56d7d39b3d2b|Opening balance on the Housing Operating Fund brought forward from the previous reporting period.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund:Housing Development Fund: Loans Extinguished:Opening Balance|4|Opening Balance|N/a|N|N/a|All|Y|LN004002002001000000000000000000000000|LN|004|002|002|001|000|000|000|000|000|000|000|000
6dbeb331-742c-4312-adcd-f0ee79ae6c79|85b2198f-0fba-46ab-9f2d-56d7d39b3d2b|Funds utilised for Housing Development according to the National Housing Policy.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund:Housing Development Fund: Loans Extinguished:Utilisation|4|Utilisation|N/a|N|N/a|All|Y|LN004002002002000000000000000000000000|LN|004|002|002|002|000|000|000|000|000|000|000|000
77c31a6e-cf11-4c73-984e-e1b3a0302dd5|85b2198f-0fba-46ab-9f2d-56d7d39b3d2b|Opening balance on the Housing Operating Fund brought forward from the previous reporting period.|ITEM|Net Assets:Reserves and Funds:Housing Development Fund:Housing Development Fund: Loans Extinguished:Closing Balance|4|Closing Balance|N/a|N|N/a|All|R|LN004002002003000000000000000000000000|LN|004|002|002|003|000|000|000|000|000|000|000|000
30f9a578-48dc-4a54-8a35-635f333d2c20|afc3c6bf-edf3-42d3-a834-91351a0f653a|A Revaluation Reserve is established upon revaluation of a class of Property, Plant and Equipment, Heritage Assets or Intangible Assets.|ITEM|Net Assets:Reserves and Funds:Revaluation Reserve|2|Revaluation Reserve|N/a|N|N/a|All|N|LN004003000000000000000000000000000000|LN|004|003|000|000|000|000|000|000|000|000|000|000
9c658ae9-1aa3-4aee-b410-5d56ad2d6738|30f9a578-48dc-4a54-8a35-635f333d2c20|Balance brought forward from previous reporting period.|ITEM|Net Assets:Reserves and Funds:Revaluation Reserve:Opening Balance|3|Opening Balance|N/a|N|N/a|All|Y|LN004003001000000000000000000000000000|LN|004|003|001|000|000|000|000|000|000|000|000|000
8afe0a40-6bef-489d-8a04-d465149b1284|30f9a578-48dc-4a54-8a35-635f333d2c20|Current period  revaluation increases/decrease resulting from adjustment following revaluation of classes of assets subjected to the revaluation model.|ITEM|Net Assets:Reserves and Funds:Revaluation Reserve:Current Period Revaluation Increases/Decrease|3|Current Period Revaluation Increases/Decrease|N/a|N|N/a|All|Y|LN004003002000000000000000000000000000|LN|004|003|002|000|000|000|000|000|000|000|000|000
b796ceff-9c53-439f-a08f-257604bf83b5|30f9a578-48dc-4a54-8a35-635f333d2c20|A transfers from the Revaluation Reserve equal to the additional depreciation arising from the revaluation is made annually to the accumulated surplus account.  This enables the Revaluation Reserve to be realised over the remaining useful life of the asset.|ITEM|Net Assets:Reserves and Funds:Revaluation Reserve:Transfers to/from Accumulated Surplus|3|Transfers to/from Accumulated Surplus|N/a|N|N/a|All|Y|LN004003003000000000000000000000000000|LN|004|003|003|000|000|000|000|000|000|000|000|000
8e335ce3-7dd2-4ffb-b706-30b23571ffed|30f9a578-48dc-4a54-8a35-635f333d2c20|Balance of Revaluation Reserve to be taken to profit/loss on the disposal or transfer of the asset.|ITEM|Net Assets:Reserves and Funds:Revaluation Reserve:Disposal of Asset|3|Disposal of Asset|N/a|N|N/a|All|Y|LN004003004000000000000000000000000000|LN|004|003|004|000|000|000|000|000|000|000|000|000
88bf3573-f36c-4489-b0e9-40a3fcc926d2|30f9a578-48dc-4a54-8a35-635f333d2c20|Balance brought forward from previous reporting period.|ITEM|Net Assets:Reserves and Funds:Revaluation Reserve:Closing Balance|3|Closing Balance|N/a|N|N/a|All|R|LN004003005000000000000000000000000000|LN|004|003|005|000|000|000|000|000|000|000|000|000
769093d0-e06b-4421-87d6-58411c7b911a|afc3c6bf-edf3-42d3-a834-91351a0f653a|The self insurance reserve is issued where the municipality/entity opted to "self insurer".|ITEM|Net Assets:Reserves and Funds:Self  Insurance Reserve|2|Self  Insurance Reserve|N/a|N|N/a|All|N|LN004004000000000000000000000000000000|LN|004|004|000|000|000|000|000|000|000|000|000|000
6c27a0a2-6866-4b70-87ee-c3bc82c36040|769093d0-e06b-4421-87d6-58411c7b911a|Opening balance on the Self Insurance reserve at the beginning of the reporting period.|ITEM|Net Assets:Reserves and Funds:Self  Insurance Reserve:Opening Balance|3|Opening Balance|N/a|N|N/a|All|Y|LN004004001000000000000000000000000000|LN|004|004|001|000|000|000|000|000|000|000|000|000
a0766426-5f62-44c2-b589-3c8fde0f8e35|769093d0-e06b-4421-87d6-58411c7b911a|Transfers to/from accumulated surplus made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Self  Insurance Reserve:Transfers to/from Accumulated Surplus|3|Transfers to/from Accumulated Surplus|N/a|N|N/a|All|Y|LN004004002000000000000000000000000000|LN|004|004|002|000|000|000|000|000|000|000|000|000
7a589b14-f85b-4892-b1ed-856d5325218c|769093d0-e06b-4421-87d6-58411c7b911a|Transfers to/from the reserve made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Self  Insurance Reserve:Transfers to/from Reserves|3|Transfers to/from Reserves|N/a|N|N/a|All|Y|LN004004003000000000000000000000000000|LN|004|004|003|000|000|000|000|000|000|000|000|000
339a0917-41bf-493b-aeaa-e0339c8ba837|769093d0-e06b-4421-87d6-58411c7b911a|Closing balance on the Self Insurance reserve at the reporting date.|ITEM|Net Assets:Reserves and Funds:Self  Insurance Reserve:Closing Balance|3|Closing Balance|N/a|N|N/a|All|R|LN004004004000000000000000000000000000|LN|004|004|004|000|000|000|000|000|000|000|000|000
bb73c819-0d38-44f5-a61f-f86e343781bc|afc3c6bf-edf3-42d3-a834-91351a0f653a|This reserve is to be used for future capital expenditure from own funds only and may not be used for maintenance or other operating expenditure.  The capital replacement reserve must be cash-backed.  The annual contribution to be based on a funding and reserve policy.|ITEM|Net Assets:Reserves and Funds:Capital Replacement Reserve|2|Capital Replacement Reserve|N/a|N|N/a|All|N|LN004005000000000000000000000000000000|LN|004|005|000|000|000|000|000|000|000|000|000|000
65e2ca84-e2fe-4ae6-8808-694973d32b26|bb73c819-0d38-44f5-a61f-f86e343781bc|Opening balance on the reserve at the beginning of the reporting period.|ITEM|Net Assets:Reserves and Funds:Capital Replacement Reserve:Opening Balance|3|Opening Balance|N/a|N|N/a|All|Y|LN004005001000000000000000000000000000|LN|004|005|001|000|000|000|000|000|000|000|000|000
a5d0189a-e415-4018-9d5e-a8062d5bcf01|bb73c819-0d38-44f5-a61f-f86e343781bc|Purchased of capital assets financed through the capital replacement reserve.|ITEM|Net Assets:Reserves and Funds:Capital Replacement Reserve:Purchases|3|Purchases|N/a|N|N/a|All|Y|LN004005002000000000000000000000000000|LN|004|005|002|000|000|000|000|000|000|000|000|000
79dc2f21-b4b4-4509-8a69-7301768d70e9|bb73c819-0d38-44f5-a61f-f86e343781bc|Transfers to/from accumulated surplus made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Capital Replacement Reserve:Transfers to/from Accumulated Surplus|3|Transfers to/from Accumulated Surplus|N/a|N|N/a|All|Y|LN004005003000000000000000000000000000|LN|004|005|003|000|000|000|000|000|000|000|000|000
32fb306e-d96d-4047-922d-920b2b631720|bb73c819-0d38-44f5-a61f-f86e343781bc|Transfers to/from the reserve made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Capital Replacement Reserve:Transfers to/from Reserves|3|Transfers to/from Reserves|N/a|N|N/a|All|Y|LN004005004000000000000000000000000000|LN|004|005|004|000|000|000|000|000|000|000|000|000
f089cbe7-5b41-4eb9-bb0c-758edd9fd995|bb73c819-0d38-44f5-a61f-f86e343781bc|Closing balance on the reserve at the reporting date.|ITEM|Net Assets:Reserves and Funds:Capital Replacement Reserve:Closing Balance|3|Closing Balance|N/a|N|N/a|All|R|LN004005005000000000000000000000000000|LN|004|005|005|000|000|000|000|000|000|000|000|000
1f5618e6-cba4-4387-a546-21fd9b61397c|afc3c6bf-edf3-42d3-a834-91351a0f653a|The aim to the reserve is to ensure sufficient cash resources are available for the future payment of employee benefits.  The contributions to the reserve must be made in accordance with the directives set in a funding and reserve policy.|ITEM|Net Assets:Reserves and Funds:Employee Benefit Reserve|2|Employee Benefit Reserve|N/a|N|N/a|All|N|LN004006000000000000000000000000000000|LN|004|006|000|000|000|000|000|000|000|000|000|000
79c748f0-eb7e-4899-bf18-727d1a7c2a7c|1f5618e6-cba4-4387-a546-21fd9b61397c|Opening balance on the reserve at the beginning of the reporting period.|ITEM|Net Assets:Reserves and Funds:Employee Benefit Reserve:Opening Balance|3|Opening Balance|N/a|N|N/a|All|Y|LN004006001000000000000000000000000000|LN|004|006|001|000|000|000|000|000|000|000|000|000
4f1d3ceb-ae2e-4310-bdfd-73574f6e4f7d|1f5618e6-cba4-4387-a546-21fd9b61397c|Payments finance from the reserve|ITEM|Net Assets:Reserves and Funds:Employee Benefit Reserve:Payments|3|Payments|N/a|N|N/a|All|Y|LN004006002000000000000000000000000000|LN|004|006|002|000|000|000|000|000|000|000|000|000
6f52871f-e048-42ee-9c4c-a95ea6197402|1f5618e6-cba4-4387-a546-21fd9b61397c|Transfers to/from accumulated surplus made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Employee Benefit Reserve:Transfers to/from Accumulated Surplus|3|Transfers to/from Accumulated Surplus|N/a|N|N/a|All|Y|LN004006003000000000000000000000000000|LN|004|006|003|000|000|000|000|000|000|000|000|000
3bc7bb92-f744-42b0-bbfd-8c525a0a2304|1f5618e6-cba4-4387-a546-21fd9b61397c|Transfers to/from the reserve made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Employee Benefit Reserve:Transfers to/from Reserves|3|Transfers to/from Reserves|N/a|N|N/a|All|Y|LN004006004000000000000000000000000000|LN|004|006|004|000|000|000|000|000|000|000|000|000
9b8b99ad-3e99-4be2-b9cd-c591f0813356|1f5618e6-cba4-4387-a546-21fd9b61397c|Closing balance on the reserve at the reporting date.|ITEM|Net Assets:Reserves and Funds:Employee Benefit Reserve:Closing Balance|3|Closing Balance|N/a|N|N/a|All|R|LN004006005000000000000000000000000000|LN|004|006|005|000|000|000|000|000|000|000|000|000
380676ac-7e39-4ffb-b4ce-ee66339fdde1|afc3c6bf-edf3-42d3-a834-91351a0f653a|The aim to the reserve is to ensure sufficient cash resources are available for the future payment of non-current provisions.  The contributions to the reserve must be made in accordance with the directives set in a funding and reserve policy.|ITEM|Net Assets:Reserves and Funds:Non-current Provisions Reserve|2|Non-current Provisions Reserve|N/a|N|N/a|All|N|LN004007000000000000000000000000000000|LN|004|007|000|000|000|000|000|000|000|000|000|000
00b442e2-22ac-4633-bd74-4ccd7e5f1212|380676ac-7e39-4ffb-b4ce-ee66339fdde1|Opening balance on the reserve at the beginning of the reporting period.|ITEM|Net Assets:Reserves and Funds:Non-current Provisions Reserve:Opening Balance|3|Opening Balance|N/a|N|N/a|All|Y|LN004007001000000000000000000000000000|LN|004|007|001|000|000|000|000|000|000|000|000|000
c3bd4171-f4d2-4528-b648-41d75285fd9d|380676ac-7e39-4ffb-b4ce-ee66339fdde1|Payments finance from the reserve|ITEM|Net Assets:Reserves and Funds:Non-current Provisions Reserve:Payments|3|Payments|N/a|N|N/a|All|Y|LN004007002000000000000000000000000000|LN|004|007|002|000|000|000|000|000|000|000|000|000
65b5d285-1601-4034-bb1e-528d550a20ca|380676ac-7e39-4ffb-b4ce-ee66339fdde1|Transfers to/from accumulated surplus made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Non-current Provisions Reserve:Transfers to/from Accumulated Surplus|3|Transfers to/from Accumulated Surplus|N/a|N|N/a|All|Y|LN004007003000000000000000000000000000|LN|004|007|003|000|000|000|000|000|000|000|000|000
c65bb744-4f72-4630-88e1-1d822e0d7121|380676ac-7e39-4ffb-b4ce-ee66339fdde1|Transfers to/from the reserve made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Non-current Provisions Reserve:Transfers to/from Reserves|3|Transfers to/from Reserves|N/a|N|N/a|All|Y|LN004007004000000000000000000000000000|LN|004|007|004|000|000|000|000|000|000|000|000|000
e993a1eb-d655-4f0b-aedb-e98464fafcd0|380676ac-7e39-4ffb-b4ce-ee66339fdde1|Closing balance on the reserve at the reporting date.|ITEM|Net Assets:Reserves and Funds:Non-current Provisions Reserve:Closing Balance|3|Closing Balance|N/a|N|N/a|All|R|LN004007005000000000000000000000000000|LN|004|007|005|000|000|000|000|000|000|000|000|000
d3b1d697-fc8b-4dd6-8e73-8772e3878b40|afc3c6bf-edf3-42d3-a834-91351a0f653a|The aim to the reserve is to ensure sufficient cash resources are available to undertake a general valuation as required in terms of the Municipal Property Rates Act, No 6 of 2004..  The contributions to the reserve must be made in accordance with the directives set in a funding and reserve policy.|ITEM|Net Assets:Reserves and Funds:Valuation Reserve|2|Valuation Reserve|N/a|N|N/a|All|N|LN004008000000000000000000000000000000|LN|004|008|000|000|000|000|000|000|000|000|000|000
b5786059-bc0d-4c73-b2b0-d94aa3ddb795|d3b1d697-fc8b-4dd6-8e73-8772e3878b40|Opening balance on the reserve at the beginning of the reporting period.|ITEM|Net Assets:Reserves and Funds:Valuation Reserve:Opening Balance|3|Opening Balance|N/a|N|N/a|All|Y|LN004008001000000000000000000000000000|LN|004|008|001|000|000|000|000|000|000|000|000|000
cf9bcb8e-6cc4-47f0-b998-6f1cae5ac8f7|d3b1d697-fc8b-4dd6-8e73-8772e3878b40|Payments finance from the reserve|ITEM|Net Assets:Reserves and Funds:Valuation Reserve:Payments|3|Payments|N/a|N|N/a|All|Y|LN004008002000000000000000000000000000|LN|004|008|002|000|000|000|000|000|000|000|000|000
4d7e742e-d14b-49d1-8ff1-6d6c7c48fd39|d3b1d697-fc8b-4dd6-8e73-8772e3878b40|Transfers to/from accumulated surplus made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Valuation Reserve:Transfers to/from Accumulated Surplus|3|Transfers to/from Accumulated Surplus|N/a|N|N/a|All|Y|LN004008003000000000000000000000000000|LN|004|008|003|000|000|000|000|000|000|000|000|000
5df8bbeb-5cb2-4b94-b6b2-1e296572b1dd|d3b1d697-fc8b-4dd6-8e73-8772e3878b40|Transfers to/from the reserve made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Valuation Reserve:Transfers to/from Reserves|3|Transfers to/from Reserves|N/a|N|N/a|All|Y|LN004008004000000000000000000000000000|LN|004|008|004|000|000|000|000|000|000|000|000|000
65b6ab1c-fcb4-4638-bf43-b9507125f3d8|d3b1d697-fc8b-4dd6-8e73-8772e3878b40|Closing balance on the reserve at the reporting date.|ITEM|Net Assets:Reserves and Funds:Valuation Reserve:Closing Balance|3|Closing Balance|N/a|N|N/a|All|R|LN004008005000000000000000000000000000|LN|004|008|005|000|000|000|000|000|000|000|000|000
7ed98bb2-9b85-423c-813f-5607b3b9f60b|afc3c6bf-edf3-42d3-a834-91351a0f653a|Ring-fencing of Reserves and Funds relating to Investment in associate|ITEM|Net Assets:Reserves and Funds:Investment in associate account|2|Investment in associate account|N/a|N|N/a|All|N|LN004009000000000000000000000000000000|LN|004|009|000|000|000|000|000|000|000|000|000|000
f2465994-dd49-49d5-8fbc-c9224870125e|7ed98bb2-9b85-423c-813f-5607b3b9f60b|Opening balance on the reserve at the beginning of the reporting period.|ITEM|Net Assets:Reserves and Funds:Investment in associate account:Opening Balance|3|Opening Balance|N/a|N|N/a|All|Y|LN004009001000000000000000000000000000|LN|004|009|001|000|000|000|000|000|000|000|000|000
63f560dd-1c8e-4557-aef8-4cb1987ec491|7ed98bb2-9b85-423c-813f-5607b3b9f60b|Payments finance from the reserve|ITEM|Net Assets:Reserves and Funds:Investment in associate account:Payments|3|Payments|N/a|N|N/a|All|Y|LN004009002000000000000000000000000000|LN|004|009|002|000|000|000|000|000|000|000|000|000
99916c6c-160a-47ef-807b-ec7f37652efa|7ed98bb2-9b85-423c-813f-5607b3b9f60b|Transfers to/from accumulated surplus made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Investment in associate account:Transfers to/from Accumulated Surplus|3|Transfers to/from Accumulated Surplus|N/a|N|N/a|All|Y|LN004009003000000000000000000000000000|LN|004|009|003|000|000|000|000|000|000|000|000|000
6017758f-4a46-4807-b10f-57deb330e856|7ed98bb2-9b85-423c-813f-5607b3b9f60b|Transfers to/from the reserve made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Investment in associate account:Transfers to/from Reserves|3|Transfers to/from Reserves|N/a|N|N/a|All|Y|LN004009004000000000000000000000000000|LN|004|009|004|000|000|000|000|000|000|000|000|000
cc031d21-10f1-4829-aa01-e2c24024614f|7ed98bb2-9b85-423c-813f-5607b3b9f60b|Closing balance on the reserve at the reporting date.|ITEM|Net Assets:Reserves and Funds:Investment in associate account:Closing Balance|3|Closing Balance|N/a|N|N/a|All|R|LN004009005000000000000000000000000000|LN|004|009|005|000|000|000|000|000|000|000|000|000
b4538718-2833-4a1d-bcaa-68e213bc425a|afc3c6bf-edf3-42d3-a834-91351a0f653a|This reserve represents amount previously accumulated that were recovered from consumers through rates and tariffs and that have been used to asquire items of Property, Plant and Equipment .  These amounts are therefore not available for any other purpose.  This reserve should be depleted over time as no replenishment take place.  This fund had been created from the consolidation of variious statutory funds resulting from oridances at the time of adopting the Standards of GRAP.|ITEM|Net Assets:Reserves and Funds:Capitalisation Reserve|2|Capitalisation Reserve|N/a|N|N/a|All|N|LN004010000000000000000000000000000000|LN|004|010|000|000|000|000|000|000|000|000|000|000
d86f42e8-7308-40d8-a2d8-6419ba3fe474|b4538718-2833-4a1d-bcaa-68e213bc425a|Opening balance on the reserve at the beginning of the reporting period.|ITEM|Net Assets:Reserves and Funds:Capitalisation Reserve:Opening Balance|3|Opening Balance|N/a|N|N/a|All|Y|LN004010001000000000000000000000000000|LN|004|010|001|000|000|000|000|000|000|000|000|000
6d8cbf21-27db-430a-bbe6-05d9ded65652|b4538718-2833-4a1d-bcaa-68e213bc425a|Payments finance from the reserve|ITEM|Net Assets:Reserves and Funds:Capitalisation Reserve:Payments|3|Payments|N/a|N|N/a|All|Y|LN004010002000000000000000000000000000|LN|004|010|002|000|000|000|000|000|000|000|000|000
22826204-6143-4ca3-9eec-f2fd5b27e30a|b4538718-2833-4a1d-bcaa-68e213bc425a|Transfers to/from accumulated surplus made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Capitalisation Reserve:Transfers to/from Accumulated Surplus|3|Transfers to/from Accumulated Surplus|N/a|N|N/a|All|Y|LN004010003000000000000000000000000000|LN|004|010|003|000|000|000|000|000|000|000|000|000
169fe7fb-b2ae-4356-9b73-c3f9f59e54f9|b4538718-2833-4a1d-bcaa-68e213bc425a|Transfers to/from the reserve made during the reporting period.|ITEM|Net Assets:Reserves and Funds:Capitalisation Reserve:Transfers to/from Reserves|3|Transfers to/from Reserves|N/a|N|N/a|All|Y|LN004010004000000000000000000000000000|LN|004|010|004|000|000|000|000|000|000|000|000|000
9750512b-e13d-457c-92cb-972f0fd2d5a8|b4538718-2833-4a1d-bcaa-68e213bc425a|Closing balance on the reserve at the reporting date.|ITEM|Net Assets:Reserves and Funds:Capitalisation Reserve:Closing Balance|3|Closing Balance|N/a|N|N/a|All|R|LN004010005000000000000000000000000000|LN|004|010|005|000|000|000|000|000|000|000|000|000
8db36141-2612-442e-98ba-a7e6ca5bcc5e|e794eaf1-0b0e-4ec8-b8a5-ac8820f5dbcb|Excess amount received over the par value of issued shares.|ITEM|Net Assets:Share Premium|1|Share Premium|N/a|N|N/a|All|Y|LN005000000000000000000000000000000000|LN|005|000|000|000|000|000|000|000|000|000|000|000