McConnell Dowell 2023 Annual Review

75 All figures are in A$000's Note 2023 2022 Current Employee provisions 16(a) 35,297 34,871 Other 16(b) 16,758 8,564 Total current provisions 52,055 43,435 Non-current Employee provisions 16(a) 3,648 3,658 Other 16(b) 776 1,174 Total non-current provisions 4,424 4,832 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. All figures are in A$000's Note 2023 2022 Amounts receivable / (payable) from related parties at balance date The receivables / (payables) due from / (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 2,030 2,030 Aveng (Africa) Ltd - current payable 13 (72) (93) Aveng Limited - current payable 13 (63) - Aveng Holdings Pty Ltd - Non current receivable (Tax Consolidation) 45,004 39,743 Total receivables 46,899 41,680 Related party transactions are receivable / payable on demand subject to cash flow availability. *Refer to Note 5 for details of the tax sharing and funding agreement. Consolidated 16. Provisions Consolidated 17. Related Parties

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