Westgold Resources Limited Annual Report 2022

for the year ended 30 June 2022 FINANCIAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 94 Westgold Resources Limited Annual Report 2022 32. AUDITOR’S REMUNERATION 2022 2021 Amounts received or due and receivable by Ernst & Young (Australia) for: Fees for auditing the statutory financial report of the parent covering the group and auditing the statutory financial reports of any controlled entities 282,825 280,800 Fees for other assurance and agreed upon procedures services and other legislation or contractual arrangements where there is discretion as to whether the service is provided by the auditor or another firm. – 3,640 Fees for other services: - Tax compliance 2,200 22,174 Total auditor’s remuneration 285,025 306,614 33. OPERATING SEGMENTS For management purposes, the Group is organised into operating segments determined by the location of themineral being mined or explored, as these are the sources of the Group’s major risks and have themost effect on rates of return. Reportable segments The Group comprises the following reportable segments Reference Segment Nature FGO Bryah Operations Mining, treatment, exploration and development of gold assets MGO & CGO Murchison Operations Mining, treatment, exploration and development of gold assets Other Other Exploration and development of other mineral assets and contract mining services General Executive management monitors the operating results of its operating segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the consolidated financial statements. However, certain income and expenses (see below) are managed on a consolidated basis and are not allocated to operating segments. All other adjustments and eliminations are part of the detailed reconciliations presented further below. Unallocated income and costs Finance income and fair value gains and losses on financial assets are not allocated to individual segments as the underlying instruments are managed on a Group basis. Current taxes, deferred taxes and certain financial assets and liabilities are not allocated to those segments as they are also managed on a Group basis. Corporate charges comprise non-segmental expenses such as head office expenses and interest costs. Corporate charges are not allocated to operating segments. Refer to reconciliation segment results to consolidated results.

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