a) Included in accounts receivable is an amount of R6 222 882, the recovery of which is doubtful, based on the past payment history of the specific debtor. An impairment loss has not been recognised in accordance with South African Statement of Generally Accepted Accounting Practice, IAS 39 (AC 133). Had an impairment loss been recognised, accounts receivable would have been stated at R177 204 412, and the deficit for the period and accumulated deficit would have been increased by R6 222 88; and.