2015  2014   
      R’000  R’000   

23

PROFIT BEFORE TAXATION

       
  Profit before taxation is stated after taking into account the following items of income        
  and expenditure:        
  Income        
  Foreign exchange gains   1 503  364   
  – realised   931  225   
  – unrealised   572  139   
  Profit on disposal of property, plant and equipment   –  611   
  Expenditure        
  Amortisation of intangible assets (refer note 3)   180  180   
  Cost of inventories written down (refer note 6)   236  341   
  Depreciation and impairment charges (refer note 2)   404 003  51 268   
  Depreciation   38 930  34 286   
  – land and buildings   1 316  704   
  – plant, machinery and equipment   10 839  13 309   
  – vehicles   1 988  846   
  – furniture, fittings and office equipment   16 143  15 000#  
  – prospecting, exploration, mine development and decommissioning assets   8 644  4 357   
  – mineral and prospecting rights   –  70   
  Impairment arising at year-end on review of carrying values of non-financial assets   365 073  16 982   
  Foreign exchange losses   43  53   
  – realised   25  31   
  – unrealised   18  22   
  Loss on disposal of property, plant and equipment   1 264  –   
  Operating lease expenses   707  912   
  Professional fees   22 687  10 528   
  Secretarial fees   569  541   
  Information technology costs   21 406  16 588   
  Staff costs        
  – salaries and wages (including emoluments of executive directors)   254 351  293 941   
  – pension fund costs (refer note 35)   28 562  32 360   
  – contributions to medical aid funds   4 898  5 112   
 
# Furniture and fittings, office equipment, computer hardware and software have been combined into one item and the comparative figures for 2014 have been aggregated accordingly.