The amounts reported in the accompanying consolidated financial statements consisted of the following:
| January 1, 2015 |
Tax (expense) benefit during the period recognised in profit or loss |
Disposals of subsidiaries |
Foreign currency translation effect |
December 31, 2015 |
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|
Deferred tax assets |
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|
Property, plant and equipment |
820 | 265 | (30 | ) | — | 1,055 | ||||||||||||||
|
Rehabilitation provision |
223 | 288 | — | (1 | ) | 510 | ||||||||||||||
|
Inventory |
125 | (48 | ) | — | (4 | ) | 73 | |||||||||||||
|
Accounts receivable |
190 | 79 | — | (11 | ) | 258 | ||||||||||||||
|
Bad debt allowance |
758 | 50 | (2 | ) | 48 | 854 | ||||||||||||||
|
Loans & borrowings |
3,428 | (3,205 | ) | — | 1 | 224 | ||||||||||||||
|
Finance lease liabilities |
1,639 | (133 | ) | — | 2 | 1,508 | ||||||||||||||
|
Accounts payable and other liabilities |
1,041 | (279 | ) | — | 1 | 763 | ||||||||||||||
|
Net operating loss carry-forwards |
16,861 | (6,258 | ) | 3 | 5 | 10,611 | ||||||||||||||
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Other |
328 | (4 | ) | — | — | 324 | ||||||||||||||
|
Deferred tax liabilities |
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|
Property, plant and equipment |
(16,480 | ) | 308 | — | (27 | ) | (16,199 | ) | ||||||||||||
|
Mineral licenses |
(8,020 | ) | 319 | — | — | (7,701 | ) | |||||||||||||
|
Rehabilitation provision |
(27 | ) | 19 | — | — | (8 | ) | |||||||||||||
|
Inventory |
(970 | ) | 372 | — | (6 | ) | (604 | ) | ||||||||||||
|
Accounts receivable |
(109 | ) | 62 | — | — | (47 | ) | |||||||||||||
|
Bad debt allowance |
(177 | ) | — | — | — | (177 | ) | |||||||||||||
|
Loans & borrowings |
(604 | ) | 151 | — | (1 | ) | (454 | ) | ||||||||||||
|
Accounts payable and other liabilities |
(78 | ) | (35 | ) | — | — | (113 | ) | ||||||||||||
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Other |
(563 | ) | 103 | — | (15 | ) | (475 | ) | ||||||||||||
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Deferred tax assets (liabilities), net |
(1,615 | ) | (7,946 | ) | (29 | ) | (8 | ) | (9,598 | ) | ||||||||||
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| January 1, 2016 |
Tax (expense) benefit during the period recognised in profit or loss |
Foreign currency translation effect |
December 31, 2016 |
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|
Deferred tax assets |
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|
Property, plant and equipment |
1,055 | (378 | ) | — | 677 | |||||||||||
|
Rehabilitation provision |
510 | 184 | — | 694 | ||||||||||||
|
Inventory |
73 | 134 | (14 | ) | 193 | |||||||||||
|
Accounts receivable |
258 | (94 | ) | (4 | ) | 160 | ||||||||||
|
Bad debt allowance |
854 | (159 | ) | (24 | ) | 671 | ||||||||||
|
Loans & borrowings |
224 | (106 | ) | — | 118 | |||||||||||
|
Finance lease liabilities |
1,508 | (389 | ) | 2 | 1,121 | |||||||||||
|
Accounts payable and other liabilities |
763 | (70 | ) | 7 | 700 | |||||||||||
|
Net operating loss carry-forwards |
10,611 | (5,807 | ) | (89 | ) | 4,715 | ||||||||||
|
Other |
324 | (264 | ) | (1 | ) | 59 | ||||||||||
|
Deferred tax liabilities |
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|
Property, plant and equipment |
(16,199 | ) | 497 | 37 | (15,665 | ) | ||||||||||
|
Mineral licenses |
(7,701 | ) | 485 | — | (7,216 | ) | ||||||||||
|
Rehabilitation provision |
(8 | ) | 1 | — | (7 | ) | ||||||||||
|
Inventory |
(604 | ) | (83 | ) | 3 | (684 | ) | |||||||||
|
Accounts receivable |
(47 | ) | 41 | — | (6 | ) | ||||||||||
|
Bad debt allowance |
(177 | ) | 59 | — | (118 | ) | ||||||||||
|
Loans & borrowings |
(454 | ) | 350 | 1 | (103 | ) | ||||||||||
|
Accounts payable and other liabilities |
(113 | ) | 74 | 1 | (38 | ) | ||||||||||
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Other |
(475 | ) | 421 | 3 | (51 | ) | ||||||||||
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Deferred tax assets (liabilities), net |
(9,598 | ) | (5,104 | ) | (78 | ) | (14,780 | ) | ||||||||
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| January 1, 2017 |
Tax benefit (expense) during the period recognised in profit or loss |
Foreign currency translation effect |
December 31, 2017 |
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|
Deferred tax assets |
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|
Property, plant and equipment |
677 | 81 | 1 | 759 | ||||||||||||
|
Rehabilitation provision |
694 | 108 | 0 | 802 | ||||||||||||
|
Inventory |
193 | (9 | ) | (5 | ) | 179 | ||||||||||
|
Accounts receivable |
160 | 26 | 0 | 186 | ||||||||||||
|
Bad debt allowance |
671 | (118 | ) | (4 | ) | 549 | ||||||||||
|
Loans & borrowings |
118 | 195 | 0 | 313 | ||||||||||||
|
Finance lease liabilities |
1,121 | (138 | ) | 0 | 983 | |||||||||||
|
Accounts payable and other liabilities |
700 | (31 | ) | (13 | ) | 656 | ||||||||||
|
Net operating loss carry-forwards |
4,715 | 3,248 | 9 | 7,972 | ||||||||||||
|
Other |
59 | 26 | 1 | 86 | ||||||||||||
|
Deferred tax liabilities |
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|
Property, plant and equipment |
(15,665 | ) | (193 | ) | (11 | ) | (15,869 | ) | ||||||||
|
Mineral licenses |
(7,216 | ) | 564 | 0 | (6,652 | ) | ||||||||||
|
Rehabilitation provision |
(7 | ) | 0 | 0 | (7 | ) | ||||||||||
|
Inventory |
(684 | ) | (117 | ) | 0 | (801 | ) | |||||||||
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Accounts receivable |
(6 | ) | (18 | ) | 0 | (24 | ) | |||||||||
|
Bad debt allowance |
(118 | ) | (189 | ) | 1 | (306 | ) | |||||||||
|
Loans & borrowings |
(103 | ) | (9 | ) | 0 | (112 | ) | |||||||||
|
Accounts payable and other liabilities |
(38 | ) | 0 | 0 | (38 | ) | ||||||||||
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Other |
(51 | ) | (25 | ) | 2 | (74 | ) | |||||||||
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Deferred tax assets (liabilities), net |
(14,780 | ) | 3,401 | (19 | ) | (11,398 | ) | |||||||||
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