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Availability of the annual financial statements for the year ended 30 June 2024
CITY OF JOHANNESBURG METROPOLITAN MUNICIPALITY
(a municipality as described in section 2 of the Local Government Municipal Systems Act, 2000, duly
established in terms of Notice No. 6766, promulgated in the Provincial Gazette Extraordinary of
1 October 2000 in terms of section 12(1) read with section 14(2) of the Local Government: Municipal
Structures Act, 1998, as amended)
Issuer Bond Code: BIJHB
(the "City")
AVAILABILITY OF THE ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
Bondholders are hereby advised that the City's audited annual financial statements for the year ended
30 June 2024 ("Annual Financial Statements"), the auditor's unqualified audit report thereon and the
draft integrated annual report for the year ended 30 June 2024 ("Annual Integrated Report") are
available for inspection, during normal office hours, at the registered office of the City and are available
for viewing and downloading at the following links:
Annual Financial Statements:
https://joburg.org.za/documents_/Documents/City-Of-Johannesburg-Consolidated-Financial-
Statements_30-June-2024.pdf
Auditor's report:
https://joburg.org.za/documents_/Documents/City-of-Johannesburg-Group-Audit-Report_2023-24.pdf
Draft Annual Integrated Report:
https://joburg.org.za/documents_/Documents/City-of-Johannesburg-Integrated-Annual-
Report_2023.24.pdf
Emphasis of matter:
Bondholders are hereby advised that the Annual Financial Statements contain emphasis of matter
paragraphs relating to (i) contingent liabilities, (ii) allowance for impairment, (iii) restatement of prior
corresponding figures and (iv) material losses (relating to electricity and water).
For detailed disclosure, please refer to the link below:
https://joburg.org.za/documents_/Documents/City-of-Johannesburg-Group-Audit-Report_2023-24.pdf
Prior period restatement:
As disclosed in note 48 of the Annual Financial Statements, certain corresponding figures in both the
Group and City statement of financial position, statement of financial performance and statement of
cash flows for the year ended 30 June 2023 ("Prior Period") were restated as a result of errors identified
in the current reporting period pursuant to, inter alia, improvements in the internal controls around
financial reporting which led to the detection and correction and/or reclassification of errors of certain
line items in the Annual Financial Statements in respect of the Prior Period.
Johannesburg
31 January 2025
Debt Sponsor
One Capital
Date: 31-01-2025 09:45:00
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