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MERAFE RESOURCES LIMITED INTEGRATED
ANNUAL REPORT 2023

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  • OVERVIEW
      OVERVIEW
    • About this report
    • Forward-looking statements
  • ORGANISATIONAL OVERVIEW
      ORGANISATIONAL OVERVIEW
    • Organisational overview
    • 2023 year in review
    • Stakeholders
    • Five-year historical review of key indicators
    • Our operating context
    • Material issues
    • Chief Executive Officer's strategic review
  • PERFORMANCE
      PERFORMANCE
    • Financial capital
    • Manufactured capital
    • Natural capital
    • Human capital
    • Social capital and stakeholder responsiveness
  • TRANSPARENCY AND ACCOUNTABILITY
      TRANSPARENCY AND ACCOUNTABILITY
    • Governance structure
    • Governance
    • Chairperson's report
    • Our approach to governance
    • Remuneration report
    • Approach to risk management
    • Sustainability: Internal and external reviews, audits and processes
    • Directors' report for the year ended 31 December 2023
    • Report of the audit and risk committee
    • Shareholder information
    • Shareholders' diary
  • ANNUAL FINANCIAL STATEMENTS
      ANNUAL FINANCIAL STATEMENTS
    • Directors' Responsibilities and Approval
    • CEO and FD's responsibility statement
    • Report of the Audit and Risk Committee
    • Company Secretary's Certification
    • Directors' Report
    • Independent Auditor's Report
    • Statement of Financial Position
    • Statement of Profit or Loss and Other Comprehensive Income
    • Statement of Changes in Equity
    • Statement of Cash Flows
    • Material Accounting Policies
    • Notes to the Consolidated and Separate Annual Financial Statements
    • Shareholder information
  • AGM & PROXY FORM
      AGM & PROXY FORM
    • Notice of the annual general meeting
    • Form of proxy
    • Notes to the form of proxy
    • Administration
  • Downloads
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Currently viewing: Notes to the Consolidated and Separate Annual Financial Statements | Next: Shareholder information

Notes to the Consolidated and Separate Annual Financial Statements

  1. Material accounting policies
  2. New Standards and Interpretations
  3. Property, plant and equipment
  4. Intangible assets
  5. Investment in subsidiaries
  6. Investment in associate
  7. Deferred tax
  8. Long-term receivable
  9. Inventories
  10. Loan to subsidiary
  11. Trade and other receivables
  12. Current tax receivable (payable)
  13. Cash and cash equivalents
  14. Share capital
  15. Lease obligation
  16. Provision
  17. Cash-settled share-based payment arrangements
  18. Trade and other payables
  19. Revenue
  20. Earnings before interest, taxation, depreciation and impairment (EBITDA)
  21. Employee costs
  22. Finance income
  23. Finance expense
  24. Taxation
  25. Earnings per share
  26. Cash generated from operations
  27. Financial instruments and risk management
  28. Fair value estimation
  29. Capital management
  30. Commitments
  31. Contingencies
  32. Related parties
  33. Transactions with key management personnel and non-executive directors
  34. Directors' interests in Merafe Resources Limited
  35. Going concern
  36. Events after the reporting period
  37. Impairment of assets
  38. Dividends declared and paid
  39. Non-current asset held for sale
  40. Other long-term receivable
  41. Gain on acquisition of joint operation

MERAFE RESOURCES LIMITED
INTEGRATED ANNUAL REPORT

2023