63
Statement of Comprehensive Income                                           64
Statement of Financial Position                                                    65
Statement of Changes in Equity                                                   66
Statement of Cash Flows                                                               67
Notes to the Financial Statements                                               68
1. Basis of Preparation  .   .   .   .   .   .   .   .   .   .   .   .   .   .  68
2. Significant accounting policies  .   .   .   .   .   .   .   .   .   .   .  68
 a Principles of consolidation  .   .   .   .   .   .   .   .   .   .  68
 b Foreign currency translation  .   .   .   .   .   .   .   .   .   .   69
 c Revenue   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   69
 d Income tax   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   69
 e Leases  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   70
 f Impairment of assets .   .   .   .   .   .   .   .   .   .   .   .   .  70
 g Cash and cash equivalents .   .   .   .   .   .   .   .   .   .   .  70
 h Trade and other receivables   .   .   .   .   .   .   .   .   .   .   70
 i Inventories   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   70
 j Non-derivative financial assets   .   .   .   .   .   .   .   .   .   70
 k Derivative financial instruments  .   .   .   .   .   .   .   .   .  71
 l Property, plant and equipment   .   .   .   .   .   .   .   .   .   71
 m Deferred stripping costs    .   .   .   .   .   .   .   .   .   .   .   72
 n Deferred mining services costs   .   .   .   .   .   .   .   .   .   72
 o Exploration, evaluation and feasibility expenditure  .   .   72
 p Mine properties .   .   .   .   .   .   .   .   .   .   .   .   .   .   .  72
 q Investment in associates   .   .   .   .   .   .   .   .   .   .   .   72
 r Trade and other payables   .   .   .   .   .   .   .   .   .   .   .   73
 s Borrowings   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   73
 t Borrowing costs    .   .   .   .   .   .   .   .   .   .   .   .   .   .   73
 u Provisions .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .  73
 v Restoration and rehabilitation provision  .   .   .   .   .   .  73
 w Employee benefits .   .   .   .   .   .   .   .   .   .   .   .   .   .  73
 x Dividends  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .  74
 y Earnings per share .   .   .   .   .   .   .   .   .   .   .   .   .   .  74
 z. Contributed equity    .   .   .   .   .   .   .   .   .   .   .   .   .   74
 aa Goods and Services Tax (GST).   .   .   .   .   .   .   .   .   .  74
 bb Operating segment reporting .   .   .   .   .   .   .   .   .   .  74
 cc New accounting standards and interpretations   .   .   .   74
 dd Parent entity financial information  .   .   .   .   .   .   .   .  75
3. Critical accounting estimates,  
assumptions and judgements   .   .   .   .   .   .   .   .   .   .   .   75
4. Segment information  .   .   .   .   .   .   .   .   .   .   .   .   .   .   76
5. Revenue and expenses .   .   .   .   .   .   .   .   .   .   .   .   .   .  78
6. Income tax  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   80
7. Cash and cash equivalents and restricted cash   .   .   .   .   .   84
8. Receivables .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .  84
9. Inventories   .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .    .   85
10. Other assets   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   85
11. Available-for-sale financial assets   .   .   .   .   .   .   .   .   .   .   86
12. Property plant and equipment  .   .   .   .   .   .   .   .   .   .   .   86
13. Exploration, evaluation and development  .   .   .   .   .   .   .   87
14. Investment in associate   .   .   .   .   .   .   .   .   .   .   .   .   .   88