The Municipal Finance Management Act, 2003, the Municipal Systems Act (Section 46) and National Treasury’s MFMA Annual Report Circular 63 require the City of Joburg Property Company SOC Ltd (also referred to as JPC) as a Municipal Entity to prepare an annual report for each financial year, covering both financial and non-financial performance. The report is informed by guidelines provided by the International Integrated Reporting Council and also considers the reporting priorities outlined in the King Code of Governance for South Africa.