103 ANNUAL REPORT 2025 2025 $000 2024 $000 Movement in mine properties and development Mine properties At 1 July net of accumulated amortisation 161,323 154,571 Acquisition as part of the business combination 903,507 – Additions 44,727 23,681 Disposal of subsidiary (9,433) – Transfer from development work in progress 9,552 – Transfer from exploration 539 – Increase/(decrease) in rehabilitation provision 23,298 (2,661) Amortisation charge for the year (128,731) (14,268) At 30 June net of accumulated amortisation 1,004,782 161,323 Mine capital development At 1 July net of accumulated amortisation 202,932 104,217 Acquisition as part of the business combination 151,449 – Additions 138,685 178,192 Transfer from development work in progress 4,189 – Transfer from exploration 2,605 – Amortisation charge for the year (119,528) (79,477) At 30 June net of accumulated amortisation 380,332 202,932 Development work in progress At 1 July – – Additions 21,356 – Transfer to mine properties and development (9,552) Transfer to capital development (4,189) – Transfer to property, plant and equipment (302) – At 30 June 7,313 – The Group performed an assessment for impairment indicators as at 30 June 2025 and determined that there were no impairment indicators for any of its cash-generating units (CGU). There is no reversal of impairment for period ended 30 June 2025. 15. MINE PROPERTIES AND DEVELOPMENT (CONTINUED)
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