McConnell Dowell 2019 Annual Review

78 McConnell Dowell Group Notes to the annual financial statements (continued) for the year ended 30 June 2019 All figures are in A$ 000’s Note 2019 2018 18. Provisions Current Employee provisions 18(a) 22,937 21,974 Other 18(b) 7,070 7,416 Total current provisions 30,007 29,390 Non - current Employee provisions 18(a) 1,613 2,143 Other 1,980 2,002 Total non-current provisions 3,593 4,145 19. Related parties Amounts receivable / (payable) from related parties at balance date The receivables / (payables) due to McConnell Dowell Corporation Ltd and its subsidiaries relate to interest on the loan from the immediate parent Aveng Australia Holdings Pty Ltd (“AAH”) and cost reimbursements for goods and services provided to / (from) AAH and its subsidiaries and subsidiaries of the ultimate parent Aveng Ltd. Aveng Australia Holdings Pty Ltd - current receivable 8 2,325 2,058 Aveng Australia Holdings Pty Ltd - current loan 19(a) - (10,000) Aveng Rail Australia Pty Ltd - current receivable 8 203 266 Aveng (Africa) Ltd - current receivable 8 - 30 Aveng (Africa) Ltd - current payable 15 (2,334) (2,247) Total receivables / (payables) 194 (9,893) 18(a) Employee benefits: The Group has provided for expected costs in relation to annual leave, long service leave, staff bonuses, long term staff incentive scheme and other employee related provisions. 18(b) Current other provisions: Balance includes certain provisions for quantifiable and probable project risks recognised relating to historical projects Related party transactions are receivable / payable on demand subject to cash flow availability. 19(a) On 14 December 2018, the loan ($10m) was converted into ordinary capital (see note 23) Financial Statements 2019 Consolidated