MVL - Mvelaphanda Resources Limited - Reviewed interim results for the six9 Mar 2010
MVL
MVL                                                                             
MVL - Mvelaphanda Resources Limited - Reviewed interim results for the six      
months ended 31 December 2009                                                   
MVELAPHANDA RESOURCES LIMITED                                                   
(Registration number:  1980/001395/06                                           
Incorporated in the Republic of South Africa                                    
Share code:  MVL                                                                
ISIN number:  ZAE000050266                                                      
REVIEWED INTERIM RESULTS FOR THE SIX MONTHS ENDED 31 DECEMBER 2009              
FEATURES                                                                        
- Debt reduced by 48% year-on-year to R2, 279 million                           
- Recovery in investments results in NAV rising to R58.13/share                 
- Group cash of R1.1 billion (Mvela Resources R116 million)                     
- Northam robust and Booysendal Project approved                                
Mvela Resources Indicative NAV table                                            
Asset                  Shares      Percentage      Share    Value      Value    
Price2                                    
                       owned           owned   (R/share)     (Rm)  R/share)     
                    (million)                                                   
Gold Fields1            33.72            4.8%      97.98     3,160     14.70    
Northam                225.98           62.7%      48.04    10,856     50.50    
Trans Hex               21.53           20.3%       3.90        84      0.39    
Total listed assets                                         14,100     65.59    
Unlisted assets3                                               648      3.01    
Net (debt)/cash                                             (2,253)  (10.48)    
Cash and cash equivalents4                                    25.7      0.12    
Bridging loan                                                 (240)   (1.11)    
Preference share funding                                    (2,039)   (9.49)    
TOTAL                                                       12,495     58.13    
Premium/(discount) to NAV                                            (15.7%)    
MVL share price2 (R/share)                                             49.00    
MVL shares in issue5 (million)                                       214.961    
Notes:                                                                          
1. Adjusted for tax                                                             
2. Close of business on 31 December 2009                                        
3. Management estimates                                                         
4. Includes dividends from Northam and Gold Fields and adjusted for liabilities 
5. Undiluted                                                                    
CONSOLIDATED STATEMENT OF FINANCIAL POSITION                                    
As at R`000        Notes      Reviewed           Unaudited           Audited    
31 December         31 December           30 June     
                                 2009                2008              2009     
ASSETS                                                                          
Non-current assets          10,162,524          14,526,049        10,148,157    
Investment in                                                                   
associates                     210,676              53,775           180,056    
GFI-SA loan                                      4,617,000                      
Deferred taxation               24,397              40,178            20,465    
Property, plant                                                                 
and equipment                9,757,609           9,715,971         9,800,901    
Environmental and                                                               
social investments             169,842              99,125           146,735    
Current assets               1,862,842           2,180,792         1,844,808    
Inventories                    490,841             680,944           468,254    
Trade and other                                                                 
receivables                    208,448             181,811           227,689    
Investment                                                                      
in escrow                       72,243                                          
Cash and                                                                        
cash equivalents             1,091,310           1,318,037         1,148,865    
Non-current assets                                                              
classified as                                                                   
held for sale                3,297,016                 368         3,732,701    
Listed investments     3     3,297,010                 360         3,732,695    
Unlisted investments                 6                   8                 6    
TOTAL ASSETS                15,322,382          16,707,209        15,725,666    
EQUITY AND LIABILITIES                                                          
Total equity                 10,777,89          10,320,040        10,616,804    
Share capital                                                                   
and share premium            4,796,295           4,796,295         4,796,295    
Retained earnings            2,662,304           1,702,477         2,806,117    
Equity compensation                                                             
reserve                        269,683             239,161           251,833    
Other reserves                (607,573)               (410)        (874,070)    
Mvelaphanda Resources                                                           
Shareholders`                                                                   
equity                       7,120,709           6,737,523         6,980,175    
Minority Shareholders`                                                          
equity in Northam                                                               
Platinum Ltd                 3,657,190           3,582,517         3,636,629    
Non-current                                                                     
liabilities                  2,828,074           3,452,973         3,487,819    
"A" ordinary shares                                                             
(held by Afripalm 2)               700                 700               700    
Preference share                                                                
funding (Booysendal                                                             
Transaction)           4     1,357,000           2,000,000         2,000,000    
Long-term                                                                       
provisions                     111,320              76,801           100,440    
Deferred taxation      5     1,359,054           1,375,472         1,386,679    
Current liabilities          1,716,409           2,934,196         1,621,043    
Short-term portion                                                              
of preference                                                                   
share funding                                                                   
(Booysendal                                                                     
Transaction)           4       682,480             346,648            44,711    
Bridging loan                                                                   
(refinanced                                                                     
mezzanine loan)        6       239,582                               904,171    
Short-term portion                                                              
of senior bank                                                                  
loan (GFI-SA)                                       69,946                      
Short-term portion                                                              
of mezzanine finance                                                            
(GFI-SA)                                         1,959,892                      
Short-term                                                                      
provisions                     237,828             223,445            73,088    
Current taxation                                                                
payable                        25,811             105,554               989     
Accounts payable                                                                
and accruals                   530,708             228,711           598,084    
TOTAL EQUITY AND                                                                
LIABILITIES                 15,322,382          16,707,209        15,725,666    
CONSOLIDATED INCOME STATEMENT                                                   
As at R`000        Notes      Reviewed           Unaudited           Audited    
                           6 months to         6 months to     12 months to     
31 December         31 December           30 June     
                                 2009                2008              2009     
Operating                                                                       
mining                                                                          
income derived                                                                  
from                                                                            
Northam                                                                         
Platinum Ltd                                                                    
Sales revenue                1,736,599             940,509        2,514,294     
Cost of sales               (1,597,351)           (760,454)      (2,192,034)    
Operational mining                                                              
profit derived from                                                             
Northam Platinum Ltd                                                            
(Dec 2009: 6 months;                                                            
Dec 2008: 4 months;                                                             
June 2009: 10 months)          139,248             180,055           322,260    
Other operating                                                                 
(expenditure)/income          (69,417)             70,959          (70,949)     
Earnings from                                                                   
associates                       5,320              12,343          (65,532)    
- Northam                                                                       
Platinum Ltd                                                                    
- (Dec 2008 and                                                                 
- June 2009: equity                                                             
accounted results                                                               
for two months)                                     27,033            27,033    
- Trans Hex Group Ltd              146             (14,690)        (165,171)    
- Pandora                        5,174                                72,606    
Exploration and project                                                         
development costs             (13,702)             (6,235)         (38,259)     
Corporate expenses             (19,655)            (14,611)         (49,066)    
Share-based employee                                                            
incentive costs        7       (38,119)             52,015            76,893    
Net other income                (1,750)             41,135            18,606    
Costs associated                                                                
with pursuing                                                                   
transaction                                                                     
opportunities                   (1,511)            (13,688)         (13,591)    
Investment income              145,369             317,272           498,676    
Interest received              114,969             317,272           498,673    
- Interest earned                                                               
on GFI-SA loan                                     218,703           309,779    
- Other interest                                                                
- earned                       114,969              98,569           188,894    
Dividends received              30,400                                     3    
Finance costs                 (187,790)           (283,870)        (514,136)    
- Senior bank loan                                                              
(GFI-SA)                                           (12,160)         (13,660)    
- Mezzanine finance                                                             
(GFI-SA)                                          (154,843)        (218,551)    
- Bridging loan                                                                 
(refinanced                                                                     
mezzanine loan)                (32,185)                             (59,325)    
- Bridging loan                                                                 
(cost of options)     8       (75,705)                                          
- Preference share                                                              
funding (Booysendal                                                             
Transaction)                   (79,881)           (116,867)        (221,899)    
- Other                            (19)                                (701)    
Other (expenses)                                                                
/income                        (44,706)           (587,978)          850,977    
Net effect of the                                                               
Booysendal                                                                      
Transaction                                           328               328     
Impairment write-back/                                                          
(write-down)                    26,116            (125,306)           23,446    
Net (loss)/gain on                                                              
revaluation of                                                                  
financial instruments                                                           
- GFI-SA loan                                     (463,000)          865,000    
Fair value loss on                                                              
disposal of Gold                                                                
Fields shares          9                           (70,822)         (37,797)    
NET (LOSS)/PROFIT                                                               
BEFORE TAXATION                (17,296)           (303,562)        1,086,828    
TAXATION                       (70,399)            437,454           176,232    
- Normal                      (144,077)            (84,502)        (248,880)    
- Deferred                      73,678             521,956           425,112    
NET (LOSS)/PROFIT                                                               
FOR THE PERIOD                 (87,695)            133,892         1,263,060    
Net (loss)/profit                                                               
attributable to:                                                                
- Owners of                                                                     
Mvelaphanda                                                                     
Resources Ltd                (143,299)            487,781         1,591,421     
- Minority                                                                      
interest in                                                                     
Northam                                                                         
Platinum Ltd                   55,604            (353,889)        (328,361)     
NET (LOSS)/PROFIT                                                               
FOR THE PERIOD                 (87,695)            133,892         1,263,060    
(LOSS)/                                                                         
EARNINGS PER                                                                    
ORDINARY                                                                        
SHARE (cents)                                                                   
- Basic               10(a)        (67)                228               742    
- Headline            10(b)        (51)              1,110             1,663    
- Diluted             10(c)        (67)                226               738    
ABRIDGED CONSOLIDATED SEGMENTAL RESULTS*                                        
As at R`000                   Reviewed           Unaudited           Audited    
6 months to        6 months to      12 months to     
                          31 December         31 December           30 June     
                                 2009                2008              2009     
Net (loss)/                                                                     
profit after                                                                    
taxation                                                                        
- Gold                        (149,724)           (348,377)          869,069    
- Platinum                     (19,811)            574,074           493,365    
- Diamonds                      25,972            (145,785)        (148,760)    
- Other                         55,868              53,980            49,386    
NET (LOSS)/PROFIT                                                               
FOR THE PERIOD                 (87,695)            133,892         1,263,060    
* A detailed segmental income statement is available on the company`s           
website: www.mvelares.co.za.                                                    
CONSOLIDATED STATEMENT OF CASH FLOWS                                            
As at R`000                    Reviewed           Unaudited          Audited    
6 months to         6 months to     12 months to     
                           31 December         31 December          30 June     
                                  2009                2008             2009     
CASH FLOWS                                                                      
FROM                                                                            
OPERATING                                                                       
ACTIVITIES                                                                      
Cash                                                                            
Generated                                                                       
by/(utilised                                                                    
in)                                                                             
operations                      232,625             331,459          867,735    
Interest                                                                        
received                        114,969             317,272          498,673    
Finance                                                                         
costs                          (117,317)            (96,807)     (1,223,114)    
Income                                                                          
taxation                                                                        
paid                           (119,256)           (176,503)       (428,335)    
Net cash                                                                        
generated                                                                       
by/                                                                             
(utilised                                                                       
in) operating                                                                   
activities                      111,021             375,421        (285,041)    
CASH FLOWS FROM                                                                 
INVESTING                                                                       
ACTIVITIES                                                                      
Dividends                                                                       
received                         30,400               1,078            1,080    
Acquisition                                                                     
of property,                                                                    
plant and                                                                       
equipment                      (141,993)           (236,450)       (333,174)    
Acquisition of                                                                  
Booysendal                                                                      
(Booysendal                                                                     
Transaction)                                    (2,388,423)     (2,390,994)     
Acquisition of                                                                  
Northam                                                                         
Platinum Ltd                                                                    
shares                                           (1,596,864)     (1,596,864)    
GFI-SA loan                                                                     
repaid                                                             4,139,000    
Acquisition of                                                                  
50 million                                                                      
Gold Fields shares                                              (4,139,000)     
Net proceeds on                                                                 
disposal of                                                                     
Gold Fields                                                                     
Ltd shares                     665,726                            1,161,507     
Additions to                                                                    
township                                                                        
development                                                                     
(Northam                                                                        
Platinum Ltd)                   (10,760)            (11,280)        (17,720)    
Net investment in                                                               
associate                                                                       
company (Pandora)                                                      7,500    
Cash contributionn                                                              
received from                                                                   
associate company                                                               
(Pandora)                        8,572                                          
Proceeds on                                                                     
disposal of                                                                     
fixed assets                                                                    
and non-                                                                        
strategic                                                                       
investments                       2,344               3,659            5,336    
Net cash                                                                        
generated by/                                                                   
(utilised in)                                                                   
investing                                                                       
Activities                     554,289          (4,228,280)     (3,163,329)     
CASH FLOWS FROM                                                                 
FINANCING ACTIVITIES                                                            
Proceeds from                                                                   
preference share                                                                
funding                                           2,500,000        2,500,000    
Bridging loan                                                                   
(refinanced                                                                     
mezzanine loan)                                                    2,023,600    
Capital                                                                         
repayment                                                                       
in respect                                                                      
of loans                       (664,589)           (380,790)     (2,935,954)    
- Preference share                                                              
funding                                           (220,000)       (500,000)     
- Senior bank                                                                   
loan                                                                            
(GFI-SA)                                           (160,790)       (230,736)    
- Mezzanine                                                                     
finance (GFI-SA)                                                 (1,085,788)    
- Bridging                                                                      
finance                                                                         
(refinanced                                                                     
Mezzanine                                                                       
debt)                         (664,589)                         (1,119,430)     
Net proceeds                                                                    
from shares                                                                     
issued by                                                                       
Northam                                                                         
Platinum Ltd                     7,754                                3,774     
Dividends paid to                                                               
Northam                                                                         
Platinum Ltd                                                                    
Minority                                                                        
shareholders                    (53,683)           (247,140)       (298,443)    
Increase in social                                                              
and development                                                                 
investments                                                                     
(Northam                                                                        
Platinum Ltd)                   (12,347)                               5,432    
Net cash (utilised in)                                                          
/generated by                                                                   
financing activities           (722,865)          1,872,070        1,298,409    
Net (decrease)/increase                                                         
in cash and cash                                                                
equivalents                    (57,555)         (1,980,789)     (2,149,961)     
Take on cash balance                                                            
from Northam                                                                    
Platinum Ltd                                      1,379,240        1,379,240    
Cash and cash                                                                   
equivalents                                                                     
at beginning                                                                    
of the year                   1,148,865           1,919,586        1,919,586    
CASH AND CASH                                                                   
EQUIVALENTS AT                                                                  
END OF THE PERIOD             1,091,310           1,318,037        1,148,865    
Cash and cash                                                                   
equavalents                                                                     
comprises:                                                                      
- Held by Mvelaphanda                                                           
Resources Ltd                   116,431             587,346          227,962    
- Held by Northam                                                               
- Platinum Ltd                  974,879             730,691          920,903    
CASH AND CASH                                                                   
EQUIVALENTS AT                                                                  
END OF THE PERIOD             1,091,310           1,318,037       1,148,865     
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME                                  
As at                          Reviewed           Unaudited          Audited    
                           6 months to         6 months to     12 months to     
                           31 December         31 December          30 June     
                                2009                  2008             2009     
(Loss)/profit                                                                   
for the period                 (87,695)             133,892        1,263,060    
Equity accounted                                                                
portion of:                                                                     
- foreign currency                                                              
translation reserve                                                             
of associates                   7,755                 (254)         (1,076)     
- cash flow hedges                                                              
- of associates                                       1,299                     
Gain/(loss) on                                                                  
revaluation of listed                                                           
investments                    258,742                  (23)       (871,561)    
Total comprehensive                                                             
income for the                                                                  
period                         178,802              134,914          390,423    
Total comprehensive                                                             
income/(loss)                                                                   
attributable to:                                                                
Owners of Mvelaphanda                                                           
Resources Ltd                 123,198              488,803          718,784     
Minority interest in                                                            
Northam Platinum Ltd            55,604             (353,889)       (328,361)    
Total comprehensive                                                             
income for the period          178,802              134,914          390,423    
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY                                     
                                Mvela                                           
                            Resources           Minority                        
                        Shareholders`       Shareholders`             Total     
equity              equity            equity     
Audited                                                                         
balance                                                                         
at 30 June                                                                      
2008                        6,093,342                             6,093,342     
Northam                                                                         
purchase price                                                                  
allocation                                        4,180,125        4,180,125    
Comprehensive                                                                   
income for the                                                                  
period                        488,804             (353,889)         134,915     
Dividends paid                                                                  
to minorities                                     (247,616)       (247,616)     
Net proceeds from                                                               
shares issued                  147,171                               147,171    
Equity compensation                                                             
Reserve                          1,633                                 1,633    
Shared base payments                                                            
of subsidiary                   6,573                3,897           10,470     
Unaudited balance                                                               
31 December                                                                     
2008                        6,737,523            3,582,517       10,320,040     
Adjutment to                                                                    
Northam purchase                                                                
price allocation                                     75,602           75,602    
Purchase of                                                                     
Northam shares                                       (2,572)         (2,572)    
Comprehensive income                                                            
for the period                229,980               25,528          255,508     
Dividends paid to                                                               
minorities                                         (50,827)        (50,827)     
Equity compensation                                                             
Reserve                          1,930                                 1,930    
Shared base payments                                                            
of subsidiary                  10,742                6,381           17,123     
Audited balance at                                                              
30 June 2009                6,980,175            3,636,629       10,616,804     
Comprehensive                                                                   
income for the                                                                  
period                         123,198               55,604          178,802    
Dilusion due to                                                                 
additional shares                                                               
issued by Northam                (535)               8,290            7,755     
Dividend paid                                                                   
to minorities                                       (53,683)        (53,683)    
Equity compensation                                                             
reserve                            499                                   499    
Shared base                                                                     
payments of                                                                     
subsidiary                      17,372               10,350           27,722    
Reviewed balance                                                                
at 31 December                                                                  
2009                        7,120,709            3,657,190       10,777,899     
NOTES                                                                           
1. Basis of preparation                                                         
These condensed consolidated interim financial statements have been prepared on 
the historical cost basis, except for financial instruments that are fair valued
in accordance with the group`s accounting policies which are consistent with    
those adopted in the financial year ended 30 June 2009 and which are compliant  
with International Financial Reporting Standards ("IFRS") and in accordance with
IAS 34:"Interim Financial Reporting", the South African Companies Act,1973, as  
amended, and the JSE Listings Requirements.                                     
The group applied all the relevant new and revised standards and interpretations
that were in issue and effective for the period ended 31 December 2009. This had
no material impact on the financial statements of the group.                    
The results as presented for the period ended 31 December 2009 are not directly 
comparable to those ended December 2008 and 30 June 2009 as a result of the     
Mvela Resources group ("the group") increasing its shareholding in Northam      
Platinum Limited ("Northam") from 22% to 63%, resulting in Northam being a      
subsidiary of the group and therefore being fully consolidated from the end of  
August 2008, the effective date of acquisition. In line with previous practice, 
Northam was equity accounted until the end of August 2008.                      
The financial results for the period ended 31 December 2008 and for the year    
ended 30 June 2009 therefore reflect equity accounting of 22% of Northam for the
first two months of the period (resulting in Northam contributing R27 million to
equity accounted "Earnings from associates") and full consolidation of Northam`s
financial results for four months to 31 December 2008 and for ten months for the
period ended 30 June 2009 (resulting in fully consolidated "Operational mining  
profit derived from Northam" of R180 million for the period 31 December 2008 and
R322 million for the period ended 30 June 2009 compared to the R139 million for 
the six months ended 31 December 2009). As a result, like for like comparisons  
with the previous financial periods are difficult.                              
2. Going concern                                                                
The underlying assets of the group primarily comprise mining assets. Mining     
assets have a finite life that depends on geological and technical factors as   
well as commodity prices and other economic factors. Taking into account the    
outlook for these factors as well as the group`s present financial resources,   
the directors believe that the group is a going concern. The group`s interim    
financial statements have accordingly been prepared on this basis               
3. Investment in Gold Fields Ltd                                                
During the period ended 31 December 2009, approximately 6.2 million Gold Fields 
shares were sold and the proceeds applied towards reducing the bridging finance 
raised in March 2009 (refer to note 6). The remaining 33.7 million Gold Fields  
shares were fair valued (using a closing share price of R97.98) at R3.3 billion 
at 31 December 2009.                                                            
4. Preference share funding (Booysendal Transaction)                            
The preference share funding, originally amounting to R2.5 billion, was advanced
by Nedbank Limited pursuant to the Booysendal Transaction that was concluded in 
August 2008. The preference shares are redeemable over a period of 5.5 years at 
a dividend rate of 73.3% nacs of the South African Prime Overdraft lending rate.
At 31 December 2009 the funding comprised a capital balance of R2.0 billion and 
accrued interest of R39.5 million.                                              
5. Deferred tax                                                                 
The deferred tax provision on the balance sheet mainly relates to the deferred  
tax raised on the fair value adjustment on the Northam assets acquired pursuant 
to the Booysendal Transaction as well as the fair value adjustment on the Gold  
Fields shares                                                                   
6. Bridging loan                                                                
The mezzanine funding that was raised pursuant to the GFI-SA transaction had    
rolled up to approximately R2 billion as at 17 March 2009 and was fully         
refinanced with a short-term bridging loan that is repayable at Jibar plus 250  
basis points. As at 31 December 2009 the closing balance was R239.6 million     
after the repayment from the proceeds from the sale of approximately 6.2 million
Gold Fields shares.                                                             
7. Share-based incentive costs                                                  
The cost is primarily attributable to the increase in the share price of Mvela  
Resources from R30.51 (as at 30 June 2009) to R49.00 (as at 31 December 2009) as
well as the impact of the exercise of certain share appreciation rights.        
8. Bridging loan - cost of options                                              
In terms of the funding agreement certain call options were granted to the      
financial institution over some of the Gold Fields shares as part of their      
compensation. At 31 December 2009 these options were valued by taking into      
account the volatility of the Gold Field`s shares (used 51%), a short term risk 
free rate (used 7.2%) and the contractual strike prices (ranging from R98.86 to 
R120.00) per share. The cost impact at 31 December 2009 was R75.7 million. These
options expire on 7 May 2010 and the contractual options excercise prices were  
higher than the spot price on 31 December 2009.                                 
9. Fair value loss on the disposal of the Gold Fields investment                
Fair value adjustments on the Gold Fields investment have been taken to the     
income statement until 17 March 2009, the date on which the GFI-SA loan         
converted into Gold Fields shares. A realised profit of R153 million (30 June   
2009: realised profit of R326 million) (which represents the difference between 
the actual selling price realised and a cost price of R82.78 per share) was     
recognised on the disposal of some 6.2 million Gold Fields shares between 1 July
2009 and 31 December 2009. From an                                              
IFRS perspective, however, a fair value loss of R70.8 million (30 June 2009:    
fair value loss of R37.8 million) on the sold shares has been recognised, being 
the difference between the recorded fair vale of the shares on 17 March 2009 (at
R118.90 per share) and the actual price realised on disposal.                   
10. As at                     Reviewed             Unaudited         Audited    
6 months to           6 months to    12 months to     
                          31 December           31 December         30 June     
                                 2009                  2008            2009     
Earnings per ordinary                                                           
share are calculated                                                            
as follows:                                                                     
(a) Basic (loss)/                                                               
earnings per                                                                    
ordinary share                                                                  
(cents)                            (67)                  228             742    
R`000                                                                           
Attributable profit           (143,299)              487,781       1,591,421    
Weighted                                                                        
average number                                                                  
of shares in                                                                    
issue                      214,961,101           214,095,848     214,510,049    
(b) Headline                                                                    
(loss)/earnings                                                                 
per ordinary                                                                    
share (cents)                     (51)                1,110           1,663     
R`000                                                                           
Attributable                                                                    
(loss)/profit                 (143,299)              487,781       1,591,421    
Attributable                                                                    
impairment                                                                      
(write-back)/                                                                   
write-downs                    (26,116)            1,884,679       1,973,445    
Attributable                                                                    
income from joint                                                               
venture in prior                                                                
periods                                                            (32,504)     
Attributable loss                                                               
on sale                                                                         
of assets                       60,845                 3,016          34,706    
Headline (loss)                                                                 
/earnings                     (108,570)            2,375,476       3,567,068    
Weighted average                                                                
number of shares                                                                
in issue                  214,961,101           214,095,848     214,510,049     
(c) Diluted (loss)                                                              
/earnings per                                                                   
ordinary share                                                                  
(cents)                            (67)                  226             738    
R`000                                                                           
Attributable                                                                    
(loss)/profit                (143,299)              487,781       1,591,421     
Diluted weighted                                                                
average number of                                                               
shares in issue            215,989,911           215,667,297     215,538,859    
Due to the reported loss for the period 31 December 2009 there is no dilusion,  
accordingly, the basic loss per Ordinary share was used.                        
11.                           Reviewed              Reviewed         Audited    
31 December           31 December         30 June     
                                 2009                  2008            2009     
Capital commitments                                                             
(Northam Platinum                                                               
Limited)                                                                        
Authorised but                                                                  
not contracted                 149,684               129,862         191,504    
Contracted                                            49,617          45,046    
149,684               179,479          236550     
12. Directorate                                                                 
Ms NS Ntsaluba resigned as financial director effective from 31 December 2009.  
13. Subsequent events                                                           
Northam Platinum Limited declared an interim dividend of 20 cents per share and 
Gold Fields Limited declared an interim dividend of 50 cents per share. The     
combined dividends will result in an additional cash inflow of R62.1 million for
Mvela Resources.                                                                
14. Audit review opinion                                                        
These interim financial results have been reviewed by the group`s external      
auditors, PricewaterhouseCoopers Inc., and their unqualified review opinion is  
available for inspection at the company`s registered office.                    
COMMENTARY                                                                      
CORPORATE ACTIVITY                                                              
The Unbundling - Progress                                                       
Mvela Resources remains committed to its stated unbundling strategy in order to 
realise value for its shareholders by unlocking the discount the share trades at
to its Net Asset Value (NAV) and to remove the pyramid holding company          
structure, as required by the JSE Limited.                                      
The unbundling strategy, as previously outlined, involves:                      
- Realising the value in the Gold Fields investment and applying the proceeds to
redeem the debt on the balance sheet before potentially applying any excess to  
part capitalise Northam`s Booysendal Project;                                   
- Unbundling the Northam shares to shareholders, giving them direct exposure to 
the upside inherent in Booysendal and unlocking the NAV discount.               
Despite the anticipated increase in the dollar price of gold, which rose 16%    
from US$934/oz on 30 June 2009 to US$1,087/oz on 31 December 2009, continued    
strength in the rand (which appreciated 4% against the dollar to R7.40/US$) and 
uncertainty surrounding the electricity price increases in South Africa, weighed
heavily on the share prices of the South African gold producers, including Gold 
Fields.                                                                         
Gold Field`s share price rose only 5% to R97.98/share during the reporting      
period and despite a brief spike to around R116/share in December 2009, provided
few trading opportunities. A further 6.2 million Gold Fields shares were sold,  
bringing the total to 16.3 million shares sold to date, at an average realised  
price of over R112/share.                                                       
Net proceeds from the Gold Fields share sales have been used to reduce the      
bridging loan attributable to the Gold Fields Transaction to R240 million at 31 
December 2009. The repayment date on the bridging loan has been extended to 30  
April 2010 (previously 17 December 2009) and the exercise date on the call      
options granted to the financial institution providing the loan, extended to 7  
May 2010.                                                                       
Khumama Platinum (Pty) Limited (Khumama Platinum) - Arbitration date set        
As outlined in detail in the 2009 annual financial statements (accessible on    
www.mvelares.co.za/ khumama_ platinum.php), Mvela Resources and the former      
shareholders of Khumama Platinum are involved in a contractual dispute.         
Mvela Resources is pleased to report that the arbitration hearing has been set  
for the first two weeks of May 2010 and anticipate a resolution to this dispute 
before the end of the current financial year. While Mvela Resources welcomes the
fact that the arbitration can now proceed, the unbundling process cannot,       
unfortunately, be concluded until a ruling has been given. As such, the         
unbundling strategy is likely to be delayed until the first half of financial   
2011.                                                                           
Mvela Resources has maintained an open dialogue with the JSE Limited regarding  
the unbundling process and due to the delay originating from the outstanding    
arbitration, the JSE Limited has granted Mvela Resources dispensation from the  
Pyramid Company rules until the end of June 2010. Mvela Resources will continue 
to keep the JSE Limited informed as to its progress with the unbundling         
strategy.                                                                       
FINANCIALS                                                                      
Northam reported a solid operating performance, with 33% higher sales volumes   
boosted by the inclusion of 32,569 4PGE oz of concentrate purchased from third  
parties. A 21% decline in the rand basket price received from R322,814/kg to    
R254,913/kg (4PGE) however, resulted in sales revenue rising only 8% period on  
period, to R1,737 million. A 13% increase in total reported operating costs to R
1,503 million (including R305 million relating to the purchase of concentrate), 
contributed to a 62% decline in reported operating profit, to R234 million (59.9
cents per share). Greater detail on Northam`s results for the period ended 31   
December 2009 is available on Northam`s website: www.northam.co.za.  Northam`s  
cost of sales and operational mining profit as reflected in Mvela Resources`    
consolidated income statement, differs from that reported by Northam due to an  
additional amortisation charge of R94.8 million due to the fair valuing of      
Northam`s assets at the time of acquiring the controlling stake.                
Northam`s board has approved an initial R340 million of capital expenditure (of 
approximately R3 billion for the first module) to fund the early works programme
at its Booysendal project. At this stage, Northam will fund its capex from      
internal cash retentions pending a more detailed funding plan in due course.    
Northam remains cash positive at its Zondereinde operation and declared a       
dividend of 20 cents per share, amounting to a future inflow of R43 million to  
Mvela Resources. Together with the 50 cents per share dividend declared by Gold 
Fields, Mvela Resources` year-end cash balance of R116 million will be enhanced 
by approximately R62 million.                                                   
Full consolidation of Northam for the period ended 31 December 2009 makes direct
comparisons of Mvela Resources` financial results for the period ended 31       
December 2008 (during which two months were equity accounted and four months    
consolidated) difficult. The change in the accounting treatment of the Gold     
Fields Transaction from March 2009, adds further complexity.  This is reflected 
in the significant change in Mvela Resources earnings, from 228 cents per share 
for the period ended 31 December 2008, to a loss of 67 cents per share for the  
period ended 31 December 2009, which does not represent the financial position  
of the company.                                                                 
Of significance is the reduction of the bridging loan to R240 million following 
the sale of further Gold Fields shares and the extension of the repayment date  
to 30 April 2010. Other loan repayments scheduled in the next 12-month period,  
include R643 million of the R2 billion capital portion of the outstanding       
preference share funding, which is due for redemption on 30 September 2010.     
Finance costs of R188 million incurred during the period ended 31 December 2009 
(31 December 2008 - R283 million) include R32 million in interest paid and an   
unrealised R76 million fair value loss on the revaluation of the Gold Fields    
options relating to the bridging loan. The exercise date on these options has   
been extended to 7 May 2010 and despite Gold Fields` year end share price of    
R97.98, being below the exercise prices of the options, the extended term and   
volatility of the share, resulted in a calculated fair value loss. Finance costs
relating to the preference shares (Booysendal Transaction) of R80 million, were 
significantly lower than in the previous period (R117 million) due to favourable
movement in the South African Prime interest rate and a redemption of R500      
million of the preference share funding.                                        
The R71 million fair value loss on the disposal of the Gold Fields shares during
the period is a result of the selling price being less than the R118.90/share   
accounting value attributed to the Gold Fields shares when Mvela Resources      
received them on 17 March 2009. This despite the average selling price being    
significantly higher than the R82.78 cost price per share, when the Transaction 
was entered into in March 2004.                                                 
Financially, the Mvela Resources group remains robust, with the R3.3 billion    
fair value of its Gold Fields shares at year end (at R97.98/share) exceeding its
liabilities by approximately R1 billion. In addition, the group had cash of R1.1
billion on 31 December 2009.                                                    
OUTLOOK                                                                         
The outlook for global metals markets has improved significantly over the last  
year and there are meaningful signs of a recovery in the global autocatalyst    
market which should be positive for the PGM producers. Northam has approved the 
initial expenditure on the Booysendal project and mine construction is          
anticipated to begin in July 2010.                                              
Mvela Resources will continue in its attempts to simplify the corporate         
structure and unlock value for its shareholders in an as efficient and timeous  
manner as is possible.                                                          
for and on behalf of the board                                                  
Chairman                                                                        
PL Zim                                                                          
Deputy Chairman                                                                 
BR van Rooyen                                                                   
Sponsor                                                                         
J.P. Morgan Equities Limited                                                    
9 March 2010                                                                    
Johannesburg                                                                    
Directors                                                                       
PL Zim (Chairman)                                                               
SW Mofokeng*                                                                    
BR van Rooyen*                                                                  
ME Beckett (British)**                                                          
PM Buthelezi                                                                    
CK Chabedi**                                                                    
YZ Cuba                                                                         
R Moonsamy                                                                      
MJ Willcox                                                                      
MSMM Xayiya                                                                     
(* Executive Directors)                                                         
(**Independent)                                                                 
Registered Office                                                               
1A Albury Park                                                                  
Dunkeld West, 2196                                                              
Magalieszicht Avenue                                                            
P O Box 413420, Craighall, 2024                                                 
Transfer Secretaries                                                            
Computershare Investor Services                                                 
(Pty) Limited                                                                   
70 Marshall Street                                                              
P O Box 61051, Marshalltown, 2107                                               
Date: 09/03/2010 08:00:17 Produced by the JSE SENS Department.                  
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