Unaudited pro forma Consolidated Statement of Financial Position as at 30 June 2011Before Adjustment AfterSix months for the Six monthsended Community ended30 June 2011 Development 30 June 2011Reviewed Transaction Notes UnauditedR’m R’m R’mASSETSNon-current assets 67,206 – 67,206Property, plant and equipment 37,345 – 37,345Capital work-in-progress 18,024 – 18,024Investment in associates 6,917 – 6,917Investments held by environmental trusts 595 – 595Other financial assets 4,251 – 4,251Other non-current assets 74 – 74Current assets 17,615 (34) 17,581Inven<strong>to</strong>ries 12,022 – 12,022Trade and other receivables 3,347 – 3,347Other assets 301 – 301Other current financial assets 21 – 21Cash and cash equivalents 1,924 (34) 1,890Total assets 84,821 (34) 84,787EQUITY AND LIABILITIESShare capital and reservesShare capital 26 1 2 27Share premium 21,098 (34) 2 21,064Share -based payment reserve – 1,160 2 1,160Foreign currency translation reserve (397) – (397)Available-for-sale reserve (24) – (24)Retained earnings 35,255 (1,161) 2 34,094Non-controlling interests 382 – 382Shareholder s’ equity 56,340 (34) 56,306Non-current liabilities 14,439 – 14,439Interest -bearing borrowings 451 – 451Obligations due under finance leases 1 – 1Other financial liabilities 106 – 106Environmental obligations 1,431 – 1,431Employees’ service benefit obligations 7 – 7Deferred taxation 12,443 – 12,443Current liabilities 14,042 – 14,042Current interest-bearing borrowings 5,822 – 5,822Trade and other payables 5,939 – 5,939Other liabilities 1,414 – 1,414Other current financial liabilities 141 – 141Share -based payment provision 91 – 91Taxation 635 – 635Total equity and liabilities 84,821 (34) 84,787NAV ( Rand) 21,423 (13) 21,410Number of ordinary shares in issue (net ofShares subject <strong>to</strong> repurchase) (million) 261.2 – 261.232
Notes:1. The consolidated statement of financial position before the issue of <strong>Amplats</strong>’ Shares as part of the Community Development Transactionhas been extracted from the consolidated statement of financial position included in <strong>Amplats</strong>’ published reviewed results for thesix months ended 30 June 2011.2. The financial effects are calculated on the assumptions that:– The Trust will subscribe for 6.3 million <strong>Amplats</strong> Ordinary Shares at a par value of 10 cents and a Subscription Price of R0.6 million .– The cash received for the issue of the 6.3 million Amplat’s Ordinary Shares is funded by <strong>Amplats</strong> as an advance <strong>to</strong> the Trust .– The once-off IFRS 2 charge of R1,161 million is expensed on 30 June 2011 and the transaction costs of R34 million have been takendirectly <strong>to</strong> equity.33