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Integrated Annual Report 2013
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  • Overview
    • Profile
    • Group at a glance
    • Highlights
    • Group structure
    • Location of markets and operations
    • Group timeline
    • Scope and boundary
    • Assurance
  • Strategy and risk
    • Strategic objectives
    • Business model
    • Risks and opportunities
    • Future performance objectives
    • Remuneration
  • Reviews and reports
    • Mineral resources and reserves report
    • Chairman’s statement
    • Board of directors
    • Executive committee
    • Operational review and commentary
    • Corporate governance and risk management report
    • Black economic empowerment status report
    • Sustainability report
    • Five-year summary
  • Financial statements
    • Consolidated financial statements
    • Company financial statements
    • Appendix
    • Corporate information

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  • Financial statements
  • Appendix
  • Accounting policies

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Accounting policies

1. Basis of preparation
2. Significant accounting judgements and estimates
3. Basis of consolidation
4. Property, plant and equipment and depreciation
5. Leased assets
6. Intangible assets
7. Impairment of non-financial assets
8. Capitalisation of borrowing costs
9. Financial instruments
10. Inventories
11. Foreign currency translation
12. Environmental rehabilitation expenditure
13. Treasury shares
14. Taxation
15. Provisions
16. Revenue
17. Share-based payment transactions
18. Post-employment benefits
19. Contingent liabilities
20. Definitions

Financial statements

  • Consolidated financial statements
  • Approval of the annual financial statements
  • Certificate by the Company Secretary
  • Independent auditor’s report
  • Directors’ report
  • Consolidated statement of financial position
  • Consolidated income statement
  • Consolidated statement of comprehensive income
  • Consolidated statement of cash flow
  • Consolidated statement of changes in equity
  • Notes to the consolidated financial statements
  • Company financial statements
  • Company statement of financial position
  • Company income statement
  • Company statement of comprehensive income
  • Company statement of cash flow
  • Company statement of changes in equity
  • Notes to the company financial statements
  • Appendix
  • Accounting policies
  • Corporate information
ASSORE Integrated Annual Report 2013

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