7.6 Operating lease commitments The Auditor-General reported that the operating lease commitments from the perspective of both the lessee and lessor stated at R12 521 880 000 in note 13 to the financial statements, were understated by an estimated amount of R2 651 698 215. This resulted from the calculation of the operating lease commitment being based on the straight-line lease payments instead of taking the minimum lease payments into account as per SA Statements of GAAP, IAS 17 (AC105) on Leases.