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              [html]<thead><tr><td>rights may give control. The standard is applicable to the Group from 1 July 2013. Based on investments held by the Group as at 30 June 2013, the standard is not expected to have a significant impact.</td><td>λ</td><td>AA5.2011 – 4 Amendments to Austrolian Accounting Standards to Remove Individual Key Management Personnel Disclosure Requirements ( effective from 1 July 2013 ). AA5.2011 – 4 malses amendments to remove individual leey management pera</td></tr></thead><tbody><tr><td>reasonable under the circumstances. The Group males estimates and assumptions concerning the future. Actual results may differ from these estimates under different assumptions and conditions. The estimates and assumptions that cou</td><td>λ</td><td>AASB 12 Disclosure of Interests in Other</td></tr><tr><td>λ</td><td>AASB 2012 - 2 Anemdiments to Assistrables of ASHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs and CHEs. 2 - 2 princin</td><td>( i ) Mineral resources and</td></tr><tr><td>ore reserves estimates</td><td>The Group determines and regorts one reserves under the Australian Code for Reporting of Stroke and Medically and Managers and Managers. Detection on mineral resources and one noerves was prepared by or under the supervision of Competen</td><td>July 2013. Based on interests held by the roup as at 30 June 2013, the standard is not epected to have a significant impact.</td></tr><tr><td>Table</td><td>liabilities, on the entity ' s financial position.</td><td>There are numerous uncertainties inherent in estimating mineral resources and reserves and</td></tr><tr><td>λ</td><td>AASB I3 For IASα Measurement ( effective III ) ANSB III ( intervention of the intervention or after III answery 2013 ). AASB III extrablishes a single framework for measuring fair value of the intervention of the intervention or after the in</td><td>Assets and Freenceal Estimatic Inflactive From and Controlled Controlled Controlled Controlled Controlled Controlled Controlled Controlled Controlled Controlled Controlled Controlled Controlled Controlled Controlled Contro</td></tr><tr><td>tion may change significantly when new information becomes available. Changes in neported one reserves may affect the Croup is financial position and nisues, including asset Carrying value, depreciation and among tissues.</td><td>ne standard.</td><td>dd.</td></tr><tr><td>. Parent entity financial information</td><td>( ii ) Exploration and evaluation assets</td><td>7</td></tr><tr><td>AASB 139 Enployee Benefits ( ethective for annual reporting periods commencing on or after 3 january 20033 ). The revised standard changes the definition of short - term employee benefits. The distinction between short - term and other lo</td><td>The financial information for the parent entity Kingsgate Consolidated Limited, disclosed in Note 32 has been prepared on the same basis as the consolidated financial statements except as set out below :</td><td>Exploration and evaluation expenditure for each controlled certain conditions are met ( Note 2003 ). Exploration and invaluation assets are assessed to the provided certain conditions are met ( Note 200 ). Exploration and invaluationd</td></tr><tr><td>enefits is now based on whether tts are expected to be settled whole 2 months after the reporting date</td><td>Investments in subsidiaries</td><td>Investments in subsidiaries are accounted for at cost in the financial statements of Kingsgate.</td></tr><tr><td>IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine ( effective for annual</td><td>Share - based payments</td><td>1. January 2013 ). IFIBC 20 provides guidance on the accounting for the costs of stripping activity in the production phase of surface mining when two benefits accrue to the entity from the stripging activity ; useable one that can be used th</td></tr><tr><td>to extinguish liabilities of a subsidiary under - talking in the Group is treated as a capital contribution to that subsidiary undertalising.</td><td>( iii ) Deferred mining expenditureThe Group defers mining costs incurred during the production stage of ris operations. Changes in an individual mine ’ s design will perserally result in changes to the life of mine waste to contained gold</td><td>estimates, assumptions</td></tr><tr><td>and judgements</td><td>Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectation of future events that may have a financial impact on the Oroup and that are believed to be</td><td>design. Changes to the life of mine are accounted for prospectively.</td></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr></tbody>
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