The directors are responsible for the maintenance of proper accounting records and the preparation, integrity and fair
presentation of the financial statements of Randgold Resources Limited and its subsidiaries. The financial statements,
presented on pages
44 to 64, have been prepared in accordance with International Financial Reporting Standards
(“IFRS”) and include amounts based on judgements and estimates made by management. The directors also prepared
the other information included in the annual report and are responsible for both its accuracy and its consistency with
the financial statements.
The directors also have general responsibility for selecting suitable accounting policies and applying them consistently,
and for taking such steps as are reasonably open to them to safeguard the assets of the group and prevent and detect
fraud and other irregularities. The going concern basis has been adopted in preparing the financial statements. The
directors have no reason to believe that the group and company will not be a going concern in the foreseeable future
based on forecasts and available cash resources. The viability of the company and the group is supported by the
financial statements.
The financial statements have been audited by the independent accounting firm, PricewaterhouseCoopers LLP, United
Kingdom, which was given unrestricted access to all financial records and related data, including minutes of all
meetings of shareholders, the board of directors and committees of the board. The directors believe that all
representations
made to the independent auditors during their audit were valid and appropriate.
PricewaterhouseCoopers
LLP’s audit report is presented on the following page.
The maintenance and integrity of the Randgold Resources Limited website is the responsibility of the directors. The
work carried out by the auditors does not involve consideration of these matters and, accordingly, the auditors accept
no responsibility for any changes that may have occurred to the report since it was initially presented on the website.
Legislation in Jersey and the United Kingdom governing the preparation and dissemination of the financial information
may differ from other jurisdictions.
The financial statements were approved by the board of directors on 13 March 2006 and are signed on its behalf by:
P Liétard
DM Bristow
Chairman
Chief executive
Jersey, Channel Islands
13 March 2006
Approval of the annual financial statements
42 Annual Report 2005 Randgold Resources
