McConnell Dowell 2021 Annual Review

McConnell Dowell Group Annual Review 2021 79 16. Provisions All figures are in A$000's Note 2021 2020 Current Employee provisions 16(a) 32,623 26,488 Other 16(b) 2,921 3,642 Total current provisions 35,544 30,130 Non-current Employee provisions 16(a) 2,495 1,612 Other 1,536 1,824 Total non-current provisions 4,031 3,436 Consolidated 16(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. 16(b) - Current other provisions: Balance includes certain provisions for quantifiable and probable project risks recognised relating to historical projects. 17. Related Parties All figures are in A$000's Note 2021 2020 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 7 2,326 2,326 Aveng (Africa) Ltd - current payable 13 (102) (841) Total receivables 2,224 1,485 Consolidated Related party transactions are receivable / payable on demand subject to cash flow availability.

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