Notes to the Group annual financial statements l Note 4.4

4.4 Inventories
 
Inventories comprise prepaid airtime (including physical prepaid airtime), handsets and other related products.

Inventories are stated at the lower of cost or estimated net realisable value. Cost comprises direct materials and, where applicable, overheads that have been incurred in bringing the inventories to their present location and condition, excluding borrowing costs. The cost of inventory is determined by means of the weighted average cost basis. Net realisable value is the estimate of the selling price in the ordinary course of business, less selling expenses. Provisions are made for obsolete, unusable and unsaleable inventory and for latent damage first revealed when inventory items are taken into use or offered for sale.

   2017
R’000
      2016
R’000
  
Finished goods          
Prepaid airtime 2 067 904     1 473 828  
Handsets 84 676     158 815  
Other* 27 541     26 217   
  2 180 121     1 658 860   
* Other inventory mainly consists of starter packs and consumables.

Inventories with a cost of R24.1 billion (2016: R24.4 billion) were sold during the year and have been charged to the income statement.

A general notarial bond is held by Investec Bank Limited over airtime up to R1.5 billion (2016: R1.5 billion).


Notes to the Group annual financial statements l Note 4.4