. Discretionary grant creditors with debit balances were incorrectly classified as creditors instead of debtors. . As a result of these errors trade and other payable from exchange transactions payable and other receivables from exchange transactions are understated by R8 205 000. . An amount of R6 094 000 for other payables as disclosed in note 18 to the annual financial statements. . An amount of R3 286 000 for mandatory grants creditors as disclosed in note 18 to the annual financial statements. . An amount of R1 140 000 for payroll liabilities as disclosed in note 18 to the annual financial statements. b) ESETA incorrectly classified mandatory grants payable of R595 000 as discretionary grants payable.