Interim Results - Part 2

Anglo American PLC 04 August 2005 PART 2 ANGLO AMERICAN plc (Incorporated in England and Wales - Registered number 3564138) ('the Company') Notice of Interim Dividend Notice is hereby given that an interim dividend on the Company's ordinary share capital in respect of the year to 31 December 2005 will be payable as follows: Amount (United States currency) 28 cents per ordinary share (notes 1 and 2) Currency conversion date Monday 1 August 2005 Last day to trade on the JSE Securities Exchange South Africa ('JSE') to qualify for the dividend Friday 12 August 2005 Ex-dividend on the JSE from the commencement of trading on Monday 15 August 2005 Ex-dividend on the London Stock Exchange from the commencement of trading on Wednesday 17 August 2005 Record date (applicable to both the United Kingdom principal register and South African branch register) Friday 19 August 2005 Last day for receipt of Dividend Reinvestment Plan ('DRIP') Mandate Forms by Central Securities Depository Participants ('CSDPs') (notes 4 and 5) Tuesday 30 August 2005 Last day for receipt of DRIP Mandate Forms by the UK Registrars or the South African Transfer Secretaries (notes 4 and 5) Thursday 1 September 2005 Dividend warrants posted Monday 19 September 2005 Payment date of dividend Tuesday 20 September 2005 Notes: 1. Shareholders on the United Kingdom register of members with an address in the United Kingdom will be paid in pounds sterling and those with an address in a country in the European Union which has adopted the euro, will be paid in euros. Such shareholders may, however, elect to be paid their dividends in US dollars provided the UK Registrar receives such election by Friday 19 August 2005. Shareholders with an address elsewhere (except in South Africa) will be paid in US dollars. The equivalent of the dividend in sterling will be 15.8508 pence per ordinary share based on an exchange rate of US$1 = £0.5661. The equivalent of the dividend in euros will be 22.9124 euro cents per ordinary share based on an exchange rate of US$1 = €0.8183. 2. Shareholders on the South African branch register will be paid in South African Rand at R1.8346 per ordinary share based on an exchange rate of US$1 = R6.5522. 3. Dematerialisation and rematerialisation of registered share certificates in South Africa will not be effected by CSDPs during the period Monday 15 August 2005 to Friday 19 August 2005 (both days inclusive). 4. Those shareholders who already participate in the DRIP need not complete a DRIP mandate form for each dividend as such forms provide an on-going authority to participate in the DRIP until cancelled in writing. Shareholders who wish to participate in the DRIP should obtain a mandate form from the UK Registrars, the South African Transfer Secretaries or, in the case of those who hold their shares through the STRATE system, their CSDP. 5. In terms of the DRIP, and subject to the purchase of shares in the open market, share certificates/Crest notifications are expected to be mailed and CSDP investor accounts credited/updated on Tuesday 4 October 2005. 6. Copies of the terms and conditions of the DRIP are available from the UK Registrars or the South African Transfer Secretaries. By order of the Board N Jordan Secretary 3 August 2005 Registered office UK Registrars South African Transfer Secretaries 20 Carlton House Terrace Lloyds TSB Registrars Ultra Registrars (Proprietary) Limited London The Causeway 11 Diagonal Street SW1Y 5AN Worthing Johannesburg 2001 England West Sussex PO Box 4844, Johannesburg 2000 BN99 6DA South Africa England Appendix Pro forma IAS 32 and IAS 39 financial information Pro forma IFRS consolidated income statements including the effects of applying IAS 32 and 39 for the period ended 30 June 2004 and the year ended 31 December 2004 and balance sheet for the period ended 30 June 2004 have been provided below. The full adoption of both these standards was not mandatory until January 2005. The restated opening balance sheet as at 1 January 2005 is presented in note 24 to this report. The basis of presentation of these pro forma results is that IAS 32 and 39 have not been applied to 2004 transactions within entities that were fully disposed of in 2004, or to contracts containing embedded derivatives that no longer existed as at 1 January 2005. In accordance with the transition rules applicable for first-time adopters, documentation and effectiveness calculations required for hedge accounting were put in place as at 1 January 2005. Where hedge accounting has been applied with effect from 1 January 2005, 2004 pro forma financial information has been stated on the same basis as if necessary documentation had been in place. AngloGold Ashanti, a Rand functional currency entity, issued a US dollar convertible bond in February 2004. The pro forma financial information classifies the equity conversion option within this debt as a derivative within liabilities, marked to market through the income statement. This is in accordance with the recent clarification of IAS 32 by IFRIC. Appendix Pro forma IAS 32 and IAS 39 consolidated income statement for the six months ended 30 June 2004 IAS 32 and 39 IFRS US$ million adjustments pro forma IFRS(1) Group revenue 12,346 11 12,357 Total operating costs (10,588) (90) (10,678) Special items - (1) (1) Operating profit from subsidiaries and joint ventures 1,758 (80) 1,678 Net profit on disposals 1,005 (18) 987 Net income from associates 330 14 344 Total profit from operations and associates 3,093 (84) 3,009 Net finance costs (161) (20) (181) Profit before tax 2,932 (104) 2,828 Income tax expense (516) 55 (461) Profit for the financial period 2,416 (49) 2,367 Attributable to: Minority interests 190 (13) 177 Equity shareholders of the Company 2,226 (36) 2,190 for the year ended 31 December 2004 IAS 32 and 39 IFRS US$ million adjustments pro forma IFRS(1) Group revenue 26,268 57 26,325 Total operating costs (22,627) (185) (22,812) Special items 25 (66) (41) Operating profit from subsidiaries and joint ventures 3,666 (194) 3,472 Net profit on disposals 1,015 (23) 992 Net income from associates 550 1 551 Total profit from operations and associates 5,231 (216) 5,015 Net finance costs (367) (56) (423) Profit before tax 4,864 (272) 4,592 Income tax expense (923) 78 (845) Profit for the financial period 3,941 (194) 3,747 Attributable to: Minority interests 440 (55) 385 Equity shareholders of the Company 3,501 (139) 3,362 (1) Excludes the impact of IAS 32 and IAS 39. Appendix Pro forma IAS 32 and IAS 39 consolidated balance sheet as at 30 June 2004 IAS 32 and 39 IFRS adjustments pro forma US$ million IFRS(1) Intangible fixed assets 2,501 - 2,501 Tangible fixed assets 30,227 (89) 30,138 Biological assets 374 - 374 Environmental rehabilitation trust 182 - 182 Investments in associates 3,386 22 3,408 Financial asset investments 1,197 53 1,250 Deferred tax assets 97 5 102 Other financial assets (derivatives) - 354 354 Total non current assets 37,964 345 38,309 Inventories 3,148 - 3,148 Trade and other receivables 5,041 (12) 5,029 Current tax assets 192 - 192 Other current financial assets (derivatives) - 379 379 Current asset investments 75 - 75 Cash and cash equivalents 2,495 - 2,495 Total current assets 10,951 367 11,318 Total assets 48,915 712 49,627 Short term borrowings (3,266) 1 (3,265) Trade and other payables (4,732) (6) (4,738) Current tax liabilities (679) - (679) Other financial liabilities (derivatives) - (482) (482) Total current liabilities (8,677) (487) (9,164) Medium and long term borrowings (8,258) 115 (8,143) Retirement benefit obligations (1,081) - (1,081) Other current financial liabilities (derivatives) - (465) (465) Deferred tax liabilities (5,279) 23 (5,256) Provisions (1,155) 87 (1,068) Total non current liabilities (15,773) (240) (16,013) Total liabilities (24,450) (727) (25,177) Net assets 24,465 (15) 24,450 Equity Called-up share capital 746 - 746 Share premium account 1,609 - 1,609 Other reserves 1,297 176 1,473 Retained earnings 16,673 (78) 16,595 Equity attributable to equity holders of the Company 20,325 98 20,423 Minority interests 4,140 (113) 4,027 Total equity 24,465 (15) 24,450 (1) Excludes the impact of IAS 32 and IAS 39. 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