Notes to the Group annual financial statements | Note 1.4

   
1.4 Finance costs and finance income
 
Finance costs/income are recognised in profit or loss using the effective interest rate method as the instruments to which this relates are measured at amortised cost.
Where the core business of a Group subsidiary is providing finance to its customers, the interest earned from these customers is recognised as revenue in profit or loss. In all other scenarios, interest is recognised as a finance income or finance expense below operating profit.
   2023 
R'000 		 2022 
R'000 
Finance costs
– Bank 		  243   183 
– Loans and facilities   664 179   186 857 
– Related party loans (refer to note 8)  —     3 
– Other   14 362   8 323 
– Unwinding of lease liability   3 815   5 859 
   682 599  201 225 
Finance income
– Bank 		 (76 401) (70 392)
– Loans  (2 132) (822)
– Related party loans (refer to note 8) (323 993) (4 745)
– Other  (9 014) (5 034)
   (411 540) (80 993)