Statement of Commitments

As at 30 June 2008

Capital commitments

Capital commitments are the aggregate amount of capital expenditure contracted for the acquisition of property, plant and equipment and intangible assets that have not been paid for or recognised as a liability at the balance sheet date.

Non-cancellable operating lease commitments

LINZ has long-term leases on our premises throughout New Zealand. The annual lease payments are subject to regular reviews. The amounts disclosed below as future commitments are based on current rental rates. Operating lease commitments include lease payments for premises, office equipment and motor vehicles.

LINZ non-cancellable operating leases have varying terms, escalation clauses and renewal rights.

There are no restrictions placed on the Department by any of our leasing arrangements.

The Department leases a number of building premises and office equipment under operating leases. The leases typically run for a period of three years (for buildings) and three years (for office equipment), with an option to renew the lease after that date. In the case of leased buildings, lease payments are increased every five years to reflect market rentals. None of the leases includes contingent rentals.

During the year ended 30 June 2008, $5.949 million was recognised as an expense in the Statement of Financial Performance in respect of operating leases (2007: $4.101 million). $0.951 million was recognised as income in the Statement of Financial Performance in respect of subleases (2007: $0.673 million).

Other non-cancellable commitments

Non-cancellable contracts for supply of goods and services are mainly from Crown property management and Landonline system maintenance.

Actual
30/6/07
$000
  Actual
30/6/08
$000
  Capital commitments
  Cash provided from:
Property, plant and equipment
Intangible assets
0 Total capital commitments 0
  Non-cancellable operating lease commitments
3,703 Not later than one year 4,418
11,742 Later than one year and not later than five years 10,182
Later than five years
15,445 Total non-cancellable operating lease commitments 14,600
  Other non-cancellable commitments
15,134 Not later than one year 19,001
36,790 Later than one year and not later than five years 24,881
Later than five years 8,599
51,924 Total other non-cancellable lease commitments 52,481
67,369 Total commitments 67,081

The accompanying accounting policies and notes form part of these financial statements