Reporting framework

The IAR has been prepared on the basis of the group's consolidated financial statements, prepared in accordance with IFRS and relevant facts, issues and risks that are pertinent to the group's operations. The following guidelines were used in compiling the separate elements of the IAR include:

  Report element                          

  Mineral Resources
and Reserves
governance and risk management
    Black economic empowerment status report     Sustainability     Annual financial
  South African Code for Reporting Mineral Resources and Mineral Reserves (SAMREC Code), and the Australian Institute of Mining and Metallurgy Joint Ore Reserves Committee Code (JORC Code)     King Code on Corporate Governance, issued in November 2016 (King IV™*)     Mineral and Petroleum Resources Development Act and the Broad-based Socio-economic Empowerment Charter for the South African Mining Industry issued thereunder (the Mining Charter) and Codes of Good Practice, issued by the Department of Trade and Industry (dti)     Various relevant guidelines, as well as those contained in the Global Reporting Initiative (GRI) indicators     International Financial Reporting Standards (IFRS), the SAICA Financial Reporting Guides as issued by the Accounting Practices Committee, Financial Pronouncements as issued by the Financial Reporting Standards Council, South African Companies Act, as amended, and JSE Listings Requirements  
  The complete Mineral Resources and Reserves report is located under “Annual reports” under the “Investors & Media” tab     Corporate governance report and throughout     Black economic empowerment status report     Sustainability report, throughout
complete sustainability report, located under “Annual reports”, “Investors & Media” tab
    The annual financial statements, available on the group’s website (referred to throughout as the annual financial statements)  

* Copyright and trademarks are owned by the Institute of Directors in Southern Africa NPC and all its rights are reserved