Included in Profit Before Royalties and Taxation

12 Months Ended

Dec. 31, 2022

Disclosure of information about amounts included in profit before royalties and taxation [abstract]

Included in profit before royalties and taxation

INCLUDED IN PROFIT BEFORE ROYALTIES AND TAXATION ARE THE FOLLOWING:


	United States Dollar
Figures in millions unless otherwise stated	2022	2021	2020

Damang – contract termination1	—	—	(1.1)
Social contributions and sponsorships1	(18.5)	(18.1)	(13.7)
Rehabilitation income/(expense)1	8.9	(10.8)	(1.5)
Offshore structure costs1	(14.7)	(14.6)	(13.6)
Restructuring costs2	(11.3)	(1.3)	(2.0)
Yamana break fee3	300.0	—	—
Yamana transaction costs3	(33.0)	—	—
Salares VAT1,4	—	—	23.9

1 Included under “Other costs, net” in the consolidated income statement.

2 The restructuring costs in 2022 comprise mainly separation packages at Tarkwa amounting to US$8.7 million (2021: US$1.3 million and 2020: US$1.2 million), Damang of US$2.6 million (2021: US$nil and US$nil) and St Ives of US$nil (2021: US$nil and 2020: US$0.8 million).

3 The US$300.0 million income related to the Yamana break fee. As a result of Yamana entering into an arrangement agreement with Pan American Silver Corp and Agnico Eagle Mines Limited, Gold Fields terminated the agreement in respect of the proposed acquisition of Yamana. In accordance, within the terms of the arrangement agreement , Yamana was required to pay Gold Fields a termination fee of US$300 million. The transaction costs of US$33 million related mainly to amounts paid to advisors, bankers, lawyers and accountants in connection with the proposed acquisition of Yamana.

4 The US$23.9 million income related to a submission of VAT claims for expenses incurred from 2010 to June 2020 at Salares Norte to the Chilean tax authority which became claimable from the commencement of construction in 2020.