28. PROVISIONS
 
   Leave 
pay 
Rm 
Incentive 
bonus 
Rm 
Rehabilitation 
provision 
Rm 
Total 
Rm 
Balance as at 30 June 2023  56  121  31  208 
Provision utilised  (23) (220) (12) (255)
Provision raised/transferred  18  203  225 
Balance as at 30 June 2024  51  104  23  178 
Provision raised/transferred  24  194  13  231 
Provision utilised  (25) (202) –  (227)
Balance as at 30 June 2025  50  96  36  182 

Leave pay is provided on accumulated leave balances at year-end based on the employees’ cost to company.

Provision for incentive bonus is expected to be realised when bonuses are paid in FY2025 and is based on terms as dictated in employment contracts (subject to the final approval from management).

The rehabilitation provision represents the best estimate of the discounted future cost of either restoring quarries to their original state or eliminating adverse environmental impacts to an acceptable level over the long term.