91 / 136
89
2016
2015
Notes
$’000
$’000
Profit before income tax expense includes
the following specific expenses:
Depreciation
Buildings
1,374
1,261
Plant and equipment
53,996
58,018
Total depreciation
55,370
59,279
Amortisation
Mining reserves and mine development
18,795
18,805
Intangible assets
1,722
1,568
Oil producing assets
3,593
2,993
Lease incentive and leasing fee assets
133
104
Total amortisation
24,243
23,470
Impairment charges/(reversals)
Equity accounted associates
(i)
7,554
(72,947)
Long term equity investments
(ii)
17,912
25,697
Oil producing assets
(iii)
28,146
51,456
Goodwill
(iii)
–
4,157
Non-current assets - coal to liquids facility
(iv)
–
24,267
Non-current assets – copper assets
(v)
45,293
83,021
Other assets
17,634
8,150
Total impairment charges/(reversals)
116,539
123,801
Impairment is allocated to asset classes:
Equity accounted associates
10
7,554
(72,947)
Long term equity investments
11
17,912
25,697
Property, plant and equipment
25
48,247
127,801
Exploration and evaluation assets
26
28,192
34,800
Intangible assets – goodwill
27
–
4,157
Intangible assets – other
27
–
1,018
Other operating assets
14,634
3,275
Total impairment charges/(reversals)
116,539
123,801
Employee benefits expense
(vi)
120,185
107,823
Finance costs
(vii)
2,535
3,063
Operating lease costs expensed
5,159
4,811
Exploration costs expensed
(viii)
14,150
15,976