ANNUAL REPORT - Northern Health

Note 16: Employee Benefits and Related On-Costs Provisions
Notes To and Forming Part of the Financial Statements
Northern Health Annual Report 2009/2010
Parent Entity Parent Entity Consol'd Consol'd
2010 2009 2010 2009
$'000 $'000 $'000 $'000
Current Provisions
Employee Benefits
- Unconditional and expected to be settled within 12 months 15,532 13,321 15,532 13,321
- Unconditional and expected to be settled after 12 months 15,313 14,804 15,313 14,804
Other 4,637 5,872 4,637 5,872
35,482 33,997 35,482 33,997
Provisions related to employee benefit on-costs
- Unconditional and expected to be settled within 12 months (nominal value) 1,666 2,263 1,666 2,263
- Unconditional and expected to be settled after 12 months (present value) 2,103 1,826 2,103 1,826
3,769 4,089 3,769 4,089
Total Current Provisions 39,251 38,086 39,251 38,086
Non-Current Provisions
Employee Benefits 5,441 5,344 5,441 5,344
Provisions related to employee benefit on-costs 596 620 596 620
Total Non-Current Provisions 6,037 5,964 6,037 5,964
Current Employee Benefits
Unconditional LSL entitlements 17,795 16,219 17,795 16,219
Annual leave entitlements 16,473 15,670 16,473 15,670
Accrued Wages and Salaries 4,637 5,872 4,637 5,872
Accrued Days Off 346 325 346 325
Non-Current Employee Benefits
Conditional Long Service Leave entitlements (present value) 6,037 5,964 6,037 5,964
Total Employee Benefits and Related On-Costs 45,288 44,050 45,288 44,050
Movement in Long Service Leave:
Balance at start of year 22,183 19,427 22,183 19,427
Provision made during the year
- Revaluations (145) 277 (145) 277
- Expense recognising employee service 4,503 4,133 4,503 4,133
Settlement made during the year (2,709) (1,654) (2,709) (1,654)
Balance at end of year 23,832 22,183 23,832 22,183
Northern Health Financial Report Appendix to the 2009 - 2010 Annual Report
Page 35 of 52