83 Westgold Resources Limited Annual Report 2023 17. MINE PROPERTIES AND DEVELOPMENT (CONTINUED) Sensitivity Analysis Any variation in the key assumptions impacts the recoverable value of the CGU’s. In its 30 June 2023 assessment, the recoverable amount was approximately the same as the carrying amount for each CGU. Therefore, if the variation in an assumption has a negative impact on recoverable value, it could indicate a requirement for additional impairment of non-current assets for any of the CGU’s. Reciprocally, if the variation in an assumption has a positive impact on recoverable value, it could indicate a requirement for a reversal of impairment charged and accumulated in the prior period. The maximum reversal will be capped at the prior period impairment. Murchison CGO Sensitivity Analysis It is estimated that changes in key assumptions, in isolation, would have the following approximate increase/(decrease) on the recoverable amount of the Murchison CGO CGU as at 30 June 2023. Murchison CGO Increase in key assumption $’m Decrease in key assumption $’m 10% change in gold price ($/oz.) 109 (153) 100 basis point in discount rate (13) 13 10% change in operating cost (97) 97 Murchison MGO Sensitivity Analysis It is estimated that changes in key assumptions, in isolation, would have the following approximate increase/(decrease) on the recoverable amount of the Murchison MGO CGU as at 30 June 2023. Murchison MGO Increase in key assumption $’m Decrease in key assumption $’m 10% change in gold price ($/oz.) 36 (134) 100 basis point in discount rate (6) 6 10% change in operating cost (119) 26 Bryah Sensitivity Analysis It is estimated that changes in key assumptions, in isolation, would have the following approximate increase/(decrease) on the recoverable amount of the Bryah FGO CGU as at 30 June 2023. Bryah -FGO Increase in key assumption $’m Decrease in key assumption $’m 10% change in gold price ($/oz.) 30 (32) 100 basis point in discount rate (1) 1 10% change in operating cost (32) 30
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