65 TE PŪRONGO 2013
Group
Group Parent
Parent
2013
2012
2013 2012
$’000
$’000
$’000 $’000
Accrued salaries
577
390
506
222
Annual leave
5,412
5,132
4,858 4,594
Sick leave
294
208
270
193
Total kaimahi entitlements
6,283
5,730
5,634 5,009
Annual leave and sick leave entitlements expected to be settled within 12 months of the balance sheet date are measured at
the current rates of pay and classified as current liabilities.
11. Provisions
(a) Kaimahi entitlements
Group
Group Parent
Parent
2013
2012
2013 2012
$’000
$’000
$’000 $’000
Current portion
Lease make-good
118
-
40
-
Total current portion
118
-
40
-
Non-current portion
Lease make-good
77
195
77
117
Total non-current portion
77
195
77
117
Total lease make-good
195
195
117
117
Lease make-good
Total
$’000 $’000
Balance at 1 January 2013
195
195
Additional provisions
-
-
Amounts used
-
-
Unused amounts reversed
-
-
Discount unwind
-
-
Balance at 31 December 2013
195
195
Lease make-good
Total
$’000 $’000
Balance at 1 January 2013
117
117
Additional provisions
-
-
Amounts used
-
-
Unused amounts reversed
-
-
Discount unwind
-
-
Balance at 31 December 2013
117
117
In respect of a number of its leased premises, Te Wānanga o Aotearoa is required at the expiry of the lease term to make-
good any damage caused to the premises. In many cases, Te Wānanga o Aotearoa has the option to renew these leases,
which impacts on the timing of expected cash outflows to make-good the premises.
The cash flows associated with the non-current portion of the lease make-good provision are expected to occur in December
2014, December 2015 and August 2018. Information about Te Wānanga o Aotearoa’s leasing arrangements are disclosed in
note 18.
(b) Lease make-good
Group
Movements for each class of provision are as follows:
Parent
Movements for each class of provision are as follows:
