PSR Annual Report 2006-07

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Appendix 1: Financial Statements

Note 8: Provisions

Note 8A: Employee provisions
2007 $ 2006 $
Salaries and wages 76,088 23,649
Leave 356,426 348,357
Superannuation 1,625 1,786
Total employee provisions 434,139 373,792
Employee provisions are represented by:
Current 393,041 315,107
Non-current 41,098 58,685
Total employee provisions 434,139 373,792
Note 8B: Other provisions
Restoration obligations 146,451 126,905
Total other provisions 146,451 126,905
Other provisions are represented by:
Current 146,451 126,905
Non-current 0 0
Total other provisions 146,451 126,905
Provisions Total
Carrying amount 1 July 2006 126,905 126,905
Additional provisions made 17,400 17,400
Amounts used 0 0
Amounts reversed 0 0
Unwinding of discount or change in discount rate 2,146 2,146
Closing balance 2007 146,451 146,451

The PSR currently has one agreement for the leasing of premises which have provisions requiring the PSR to restore the premises to their original condition at the conclusion of the lease. The PSR has made a provision to reflect the present value of this obligation.

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