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| PIXLEY KA SEME LOCAL MUNICIPALITY
ANNUAL FINANCIAL STATEMENTS,
FOR THE YEAR ENDED 30 JUNE 2019 i
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INDEX
PIXLEY KA SEME LOCAL MUNICIPALITY
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STATEMENT OF FINANCIAL POSITION AT 30 JUHE 2010
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POE RRSEE LCM HUNEEIOALITY
STATEMENT OF FINANCIAL PERFORMANCE Fi THE YEAR. ENDED Su JUNE 200
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MARDATOPY ACCOUNTING POLICES THE ANNUAL STHANCIAC STATEMENTS FOR THE
"YEAR ENDEC 30 JUNE 2010
1. BASIS OF PRESENFATION
the fiance) s2tensnts Save seen PepEEA Ts cemoe‘ ath the Stave, of Coreuty
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ae 7 cao nyse arcs
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iewerot rte ce omen,
Ste i fess fer mater, Mersin, wnt oF en kre mat teed Ee aROME GREE are CAMA
Sewers howe avor detsope, fv aca tars oil yay ale 7, Lane 22 3 <ieHb 9 Teas Scent: te
fe the pice Hesse “ae ean 20500 64 Fe Sea ican Sento ef Corum were secon
Foesous {G40} aca fy nlrpretkne a sh Sahnsits sued Wy ste cling wees meee
Tie Ws of Fisica has, srs 9 enc otes 35? 9 206! ses ed comotnee we tan of ne ake
retoed stavards ave eaves 3° aan 9" hese Sandee, Seals oF Ine aoamptess epoca ee
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sume of che sgniic-eaccourtg soie, ian rae eer exe
hae bee grate an uscd ban
My ed aa: Hae a eerste
2 FRESENTA:O8 CURRENCY
hese san aca atoms yee Se AMEE Ra
2, BOING COWCERA ASSUHETION
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NG
ro i ies, ra es areas haa Pot Le
emitted by 9 Suineaed o GAME, Sta ur One
cfs eepi oon aiellig ie weve ar
AESER
‘Sodium ard eget
Reva cacekied tam cordiure grenls, servers ant funding ore eecsen a seve “a te
‘Scent thet oa Runkiualy has compsed sl my ef the tri, uv diane a calaptore amhoried
1 die eoree-rc, Fu te eotooL Uket the roti, ceneiurs er ob getiew have <l
abi Seocucrisen,
5.1 CAPITAL REPLACEMENT RESERVE {CXR}
Ir rear 22 founcs ine prosion of inracacv’s am ote’ tame nf vegerty, stot er
fexusomer' cm meal sures, aritnks are iarserad fr sve Pee reeled ses the
RRs fs cumespond ner a 8 Wael Wow nests CPR lw a vealncttartonr
‘he cash in He eased ERR book account cats ly bo utied to Fence tees of orcs,
cleat ard euipmert, The SRR Is auacce and de acme sup atc coasted by
Ferspovdig erin when =e ames ntha C3 eS
Thc arounc Warned te tre CA? is ased ar He navinly’s Yel te “nance tare rail
Projects cuca es chRen aed Develo nel Par
5.2 CAPETALYSATION RESERVE
(On he im omercabir uf GRA, tho LsluoR on corer fy enafel 19 cote of the veces
Frasrei’ Gre nances azaivaltz atthe tes, Ines aad hisurce boc vil soe “or tea aera
Of its of nee oty, lane ard waticria® Save ones aslered “s @ Casbatoanoy Renee
recaad of the eceutystac siapltuilel dle tine ea Atelse Goce. chalet Gaued by
Fraime tncosary, “re purpose of dhs Reser fa anurala nance” ects y eau CoE
Us eae reaiedaler expenses sa. sll 2 lacus ge" the Useful hess OF “ese ew
IOP, ols ane: cquiorrens ane lla ‘ay wabalars 5m wis sears to the scence
sun deh
The balance a but Captal acon Rase%e equi the arrsng value of the coms 9° g-anemy,
ar: and ex iomert ind For dw former Uaidter fue Mer Lem of praaeey Pat
ard cculane #7 deprecated, a ‘rater is male form the C2obakailn Rece-se te oe
sonrleted srpitete
Wiset an Hen ef wrosery, Parl aud anuip-ion: fe diwsee, tae belctes i the Capt
esate velaing Le surh lem ie Cesedeorod ta Uy tr vlad Srp
5. GOVERNHENY GRANT RESERVE,
Wher firs of nopety, pant id epmirl e-e guchesnd om yorennes gras, &
snoro" female tom We aztunuted surps “athe Gewmnme Garte Reserve qlee ee
Sovemmen. Ser- “ecacau es “Feeris 3 tha Sutament O° Preneal Pecueere
Aconweence with a crecize(buugol ciela esa Fy Watnnl Trea. Whe skh ae a
Property. lant ed ceuiproens atc cops a tare is ade oe ov Geveronect cert
Resatve i ancin:uelad stihl aL “he prance of cis pcy fs to prom commen
euity ay eastring thet tne [Aca repreciaon #9" taal! Le trcuted vce Tne ae
Hof coverme -crart Fried ss © property, 9k ad ey. noe ote oft by unsere
fren 2h resaveto the vearm-eced curakntesch
‘aan an ont af proses, part are eater-ene Maus Foe
Un beance inte
cup hardatic
pene gents is Capote,
eRe ars reser wet auch Fe i nrared toi zeae
5.4 REVALUGTION RESERVE
" wuris acsing Eu cha tailor af lord ara oulaings cradled ro a 20" -usirtab'e
resets Tse eva aie ke ue sad es pals Miss are Coorecakee, wives? Ss
Cursear Tom ee tl uisec sults. Gr asso, “ne
Fevohaticr Golde ts “mend ly the Act sles! sirpusieefic she cain ar loses on
sisposs awed” oF pith a0 td ur chanel ex Ee steers of
5. PROPERTY, PLANT AND EQUIPHENT
has tke” Us uve tapi of She anstone arvieun in OPS AP pecageaoh
atin of rs:
ascute eL srs,
x Fle ake ees
6 Gaels ta ecoerien, aga age tl bay ke
theme 2m asset ig ga
ure" Momne ake, sco sits a alse ae aie dere ct
‘The tos of 21 42 of papery, plort and equurcent Inlades fhe estinetel nas smarting the
Lane esting hese Hre-exane hart recat sd at 9 pont
fant ang eauiemert ne sli ab one: lors arcunnced deprace: on, Hertage. set
ih of a uly sie fis ren ures ard wich are shown 973s, ere not demreinee Ona to
ie uncarminty lerline She" astinased set "oe Soe, lad is not rep celal. ae
seerrad be 98 ar inci
“Tes cee le of 9p cen uf ropa sa
73 sigsfcarly lPferen. ram aac
are pelecs trek bm adja. The
eased 1 the proracs ane cL
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an aquapa is etiodclly et psa
We Caprecation charge “om fe coal sd
rated useful ives arg the depectior anahas ae not
ticil Years as renee Sy CHAP <7 a “ese cul mets
dlece tem 0 srepary, plot ane ecuis real “ove
Sewronre as 0
seme Ue camy ng value sass by
Is resgmsaa an xa we th pevod Ua he ime ies! isitanae
hese bes eryg anual of 21 er, alan” a’ susiprser Is gmat then a ae
Fecoverabee or ours, shoud be sll dhe nv ucatrh 9 es necorerale amet we on
inatrment o9ss erage 20 te Stator of Financial Favarnenes, The male ply wrod eas
tina reporting date whedher Line's eny celeater tat any bette ef PF Pay Le tupaiv be
sioting sxtersl snd inte! stuns of “mernaton rch ica ay Hi: hegalenls er Fase
ccaumed, Home, “or be pravio.n ane cur-ert yaar wih review the mal pally dt Devo
leet: esting or 1G asses as regu Ly GRA AT wn TAS 15:20199, ase eagles
hav been empl ie form of Senn Vatce 52 oF 2000
Subscene esnonat sig ca salir whan te meng io En! meee
We eit of aa asc
Renvecaaiun is re alud eo exe, using the stele Lom “eth ever he ws eratec iu’ Logs oF
the asses, Toe nial spas’ res aa haneen Lia oleneng omimalad eaters,
[sinew
(Rams sn pang. Buin
Feccsiran Met Snscise eres
Hsin i other ye ice
ater Fie ey ipa
i _ Beincars ane “ig
Sunk ‘ler
Tomaasiey I Snrieigtal anc ant ay weal
‘uitioas, & ‘Or isms of len end eam:
i celtic, Vaca” | ot ses
Peciricy >.
Tre cau ars ekg oF
sternite ae Ee a
IhestakerwaL of naneal
= Giposel o“rataent afar ten af araners, lait arc ovum
ce halve Sales arocrec ns he cary ag Velie ane Suse a1
The urs nity as sr obiga an 2 ranestnke ie Lara ses fers ee cence sts
2rovsion & mate far Use ob lyaton» arcacar en wth the Misuse eterline bole oe a
SERPs — me Comme ey 13-1 row sio
sma
uh ad eee 03
ure sha ra’yny amour? at an item &” property, alae ane eeuiptet 33-3 tha kos
caver amounL ie fe wnicou duo metry to ts esovergle
iSchanjed ty che sttercars af Anne perfor iee
7, REVALUTATION OF LAND ANE AbILOINSS
Late = bul oe ste urea an, being th fs vue a he cate owt oss
sbsequa acca Geprclaa anc vnge"ment toes 9 scaling
2 IMANCAML INSTRUMENTS
Shane efor caregen 2s of “inane ins une: fac value ted: raft oF les Gah or incre
ting} lars arc mosis, heidtosnating and walabie tar seen 4 trams thee
‘ma nldescny2 ot TAS 98 ere eanstirc ty 2 of the fo
Fearn Welrurans i dus cosh and ashe, mectmenle, aCe receivables one! borings
‘Ths iuritpely oases ala assas 95 lara vece cle
Wheee swatmants ave bee hmpsitec he serondanca with LAS36, 58/2 he carving elie Is
tse bs he opti os, 121s recgnlaat! 95a aanorse fy ie pethdihe
ida
Yani im rere sales are av rdarsiie fsa assuts wh “sce or docemisacle jays
Tey ee ineidec Ge caveat sass, exceat fon aaives greater an 2 ts |
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