Statement of Commitments

As at 30 June 2009

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 its 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's non-cancellable operating leases have varying terms, escalation clauses and renewal rights. 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 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 2009, $4.810 million was recognised as an expense in the Statement of Financial Performance in respect of operating leases (2008: $5.949 million). $0.928 million was recognised as income in the Statement of Financial Performance in respect of subleases (2008: $0.951 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
2008
$000
  Actual
2009
$000
  Non-cancellable operating lease commitments
4,418 Not later than 1 year 4,327
10,182 Later than 1 year and not later than 5 years 5,900
14,600 Total non-cancellable operating lease commitments 10,227
  Other non-cancellable commitments
19,001 Not later than 1 year 15,453
24,881 Later than 1 year and not later than 5 years 19,108
8,599 Later than 5 years
52,481 Total other non-cancellable lease commitments 34,561
67,081 Total commitments 44,788

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