7. Trade and other payable from exchange transactions The Auditor-General identified the following: a) The existence, obligation, completeness and valuation of the following amounts included in trade and other payable from exchange transactions as a result of lack of supporting documentations and explanation could not be determined: . A difference of R4 288 000 for discretionary payables as disclosed in note 18 to the annual financial statements was identified between the accruals listing and the annual financial statements. . A reconciliation between the accrual listing and the amount in the financial statements was not performed. . An amount of R8 205 000 relating to discretionary grant creditors with debit balances included in note 18 to the annual financial statements.