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Appendixes

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› Notes
› 1 Accounting policies › 2 Adoption of equivalents › 3 Events after reporting date › 4 Revenues › 5 Expenses › 6 Borrowing costs › 7 Financial assets › 8 Non-financial assets › 9 Interest bearing liabilities › 10 Provisions › 11 Payables › 12 Equity › 13 Cash flow reconciliation › 14 Contingent liabilities and assets › 15 Executive remuneration › 16 Remuneration of auditors › 17 Average staffing levels › 18 Financial instruments › 19 Appropriations › 20 Specific payment disclosures › 21 Reporting outcomes

Australian Public Service Commission
Notes to and forming part of the financial statements

for the year ended 30 June 2005

Note 10: Provisions

	2005 $’000	2004 $’000
10a Employee provisions
Salaries and wages	206	155
Leave	4,495	4,140
Superannuation	443	435
Separations and redundancies	-	-
Aggregate employee entitlement liability	5,144	4,730
Workers’ compensation	-	-
Aggregate employee benefit liability and related on-costs	5,144	4,730
Current	1,356	1,122
Non-current	3,788	3,608
Total employee provisions	5,144	4,730
10b Other provisions
Provision for make good	-	66
Total other provisions	-	66
Provision for make good:
Balance owing 1 July	66	-
Make good provided for during the period	-	66
Make good paid	66	-
Balance owing 30 June	-	66

The provision for make good is a current liability

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