Notes to the financial statements | Note 6.5

6 Financing structure and commitments
6.5 Provisions

Significant accounting judgements, estimates and assumptions

Estimates are made of legal or constructive obligations resulting in the raising of provisions, and the expected date of probable outflow of economic benefits to assess whether the provision should be discounted. Liabilities provided for legal matters require judgements regarding projected outcomes and ranges of losses based on historical experience and recommendations of legal counsel. Litigation is however unpredictable and actual costs incurred could differ materially from those estimated at the reporting date.

 
  Group Company
  31 March
2023
Rm		 31 March
2022
Rm 		31 March
2023
Rm		 31 March
2022
Rm

Non-current provisions

 368 380 332 358

Non-current employee-related provisions

 321 364 313 338
Subsidiary defined benefit plans (refer to note 10.4 for the reconciliation of the opening to closing balance) 8 26 – –
Telephone rebates (refer to note 10.5 for the reconciliation of the opening to closing balance) 313 338 313 338

Non-current non-employee-related provisions

        
Other 47 16 19 20
         

Current provisions

 1 893 1 276 559 802

Current portion of employee-related provisions

 1 544 1 126 536 771
Annual leave 499 454 82 276
  Balance at the beginning of the year 454 473 276 288
  Charged to employee expenses 74 (13) 3 (12)
  Leave provision moved to Openserve (Pty) Ltd – – (199) –
  Trudon leave take-on balance – – 2 –
  Leave paid/utilised (29) (6) – –
Telephone rebates (refer to note 10.5 for the reconciliation of the opening to closing balance) 43 39 43 39
Bonus, termination packages and other benefits 1 002 633 411 456
  Balance at the beginning of the year 633 968 456 687
  Charged to employee expenses 1 060 725 506 373
  Bonus provision moved to Openserve (Pty) Ltd – – (123) –
  Payments made (691) (1 060) (428) (604)

Current portion of non-employee-related provisions

        
Other 349 150 23 31

Annual leave

In terms of the Group's policy, employees are entitled to accumulate vested leave benefits not taken within a leave cycle to a cap of 10 – 30 days (31 March 2022: 10 – 30 days), which must be taken within a 6 – 19 month (31 March 2022: 6 – 19 month) leave cycle. The leave cycle is reviewed annually and is in accordance with legislation.

Bonus

The bonus scheme consists of performance bonuses which are dependent on the achievement of certain financial and non-financial targets. The bonus is payable annually to all qualifying employees after the Group's results have been made public, with a 14th cheque payable to a certain group of employees.

Restructuring provision

During the current year, the Group initiated a voluntary severance and retrenchment process. An expense relating to the process of R1 065 million for the Group and R420 million for the Company was recognised. Refer to note 13 for more information on the restructuring.

Non-employee-related provisions

Other provisions relate to the ICASA licence fee provision, restoration provisions and other general provisions.