NOTES TO THE COMPANY ANNUAL FINANCIAL STATEMENTS – NOTE 15     2015 R’000       2014 R'000   15. OPERATING PROFIT/(LOSS)               The following items have been charged/(credited), in arriving at operating profit/(loss):               Acquisition-related costs 1 971       2 901     Audit fees – other 128       867     Audit fees – services as auditors 3 962       5 217     Consulting fees 9 909       7 147     Dividend received** —       (10 107)     Foreign exchange profit** (10 559)       (2 908)     Impairment of loans and investments* 23 484       30 136     Reversal of impairment of loans and investments*** (53 927)        —     Insurance 890       1 041     Legal fees 914       623     Management fees received** (108 272)       (79 944)     Operating lease rentals – premises (1 298)       (1 826)     Rental paid 12 358       12 358     Rental recovery (13 656)       (14 184)     Overseas travel 2 266       1 671     Profit on disposal of property, plant and equipment** (1)       (23)     Loss on disposal of subsidiary 334       —     * An impairment loss of R23.5 million (2014: R30.1 million) was recognised in the current year relating to the impairment of related party loans in line with our stated accounting policies (refer to note 21). The related party loans have been fully impaired due to the continuing trading losses in these entities which are not considered to be immediately recoverable. ** Included in other income. *** The reversal of impairment relates to the loan to Gold Label Investments Proprietary Limited (Gold Label). The reversal arose due to Gold Label repaying a portion of the loan previously impaired. NOTES TO THE COMPANY ANNUAL FINANCIAL STATEMENTS – NOTE 15