Notes to the Financial Statements 79 Notes t o the Financial Statements 2013  $’000 2012  $’000 f)  Finance costs Interest and finance charges 15,161 13,782 Unwinding of discount 1,017 390 Amortisation of deferred borrowing costs 7,594 2,138 Less: borrowing costs capitalised  (i) (4,963) (6,939) Total finance costs 18,809 9,371 (i) Capitalised borrowing costs The capitalisation rate used to determine the amount of borrowing costs to be capitalised is the weighted average interest rate applicable to the entity’s outstanding borrowings during the year, in this case 10.7% (2012: 9.7%). g)  Depreciation and amortisation Property, plant and equipment 18,481 17,6 0 0 Mine properties 67,377 50,353 Less: Depreciation capitalised (263) (400) Total depreciation and amortisation expenses 85,595 67,553 Included in: Costs of sales depreciation 85,388 67,32 0 Corporate depreciation 207 233 h)  Employee benefits expenses Included in: Costs of sales 18,668 17,474 Corporate and administration expenses 11,464 8,822 Total employee benefits expenses 30,132 26,296 i)  Other items Operating lease rentals 915 749 Total other items 915 749 j)  Significant items Foreign exchange (gain) / loss 745 (1,268) Dominion acquisition cost – 964 Write off of capitalised borrowing fees  5,722 – Change in fair value of undesignated gold contracts held for trading (1,414) 425 Change in fair value of available-for-sale financial assets 855 260 Share of loss in associate (refer Note 14a) 1,353 – Loss on sale of exploration assets (refer Note 33) 16,709 – Impairment Challenger Gold Project  (i) 311,850 – Impairment of capitalised exploration 20,421 – Impairment of associate 537 – Total significant items (pre-tax) 356,778 381 (i) Tax benefit on the impairment of Challenger Gold Project amounts to $20,600,000. The impairment of Challenger Gold Project after tax is $291,300,000. Impairment charge  includes property, plant, and equipment $64,897,000, mine properties $239,848,000, and exploration and evaluation $7,105,000 (refer Notes 12 and 13). The tax benefit  relating to the impairment has not been recognised in the financial statements. continued u