Notes to the Consolidated Financial Statements  Cardno Limited and its Controlled Entities for the year ended 30 June 2010 Page 53 of 80  2010  $’000  2009 $’000  26. CAPITAL AND LEASING COMMITMENTS Finance leases and hire purchase  Commitments in relation to finance leases are payable as follows:  - Within one year  2,531 2,975 - Later than one year but not later than 5 years  3,922 4,481 - Later than 5 years  - - - Minimum lease payments  6,453 7,456 Less: Future finance charges  (993) (1,288) Recognised as a liability  5,460 6,168 Present value of minimum lease and hire purchase payment Commitments in relation to finance leases are payable as follows:  - Within one year  2,045 2,346 - Later than one year but not later than 5 years  3,415 3,822 - Later than 5 years  - - Recognised as a liability  5,460 6,168 Finance leases are taken out over motor vehicle, leasehold improvements  and plant and equipment, with terms varying between 3 and 5 years.  Representing lease and hire purchase liabilities: Current (note 17)  2,045 2,346 Non-current (note 20)  3,415 3,822 5,460 6,168 2010  $’000  2009 $’000  25. NOTES TO THE CASH FLOW STATEMENTS CONTINUED Assets and liabilities held at acquisition date: Cash  3,184 1,950 Receivables 29,282 15,217 Deferred tax assets  750 233 Property, plant & equipment  7,363 3,224 Intangibles* - 1,039 Inventories 13,819 3,795 Creditors and borrowings  Deferred tax liabilities  (24,756) (281) (10,721)  Provisions (2,719) (8,262) 26,642 6,475 Goodwill on acquisition*  124,502 47,236 Consideration  151,144 53,711 Net cash outflow on acquisition  Cash consideration  132,670 43,973 Less balance acquired  (3,184) (1,950) 129,486 42,023 * As disclosed in note 34, the acquisitions of ENTRIX and ERI were completed on 10 June 2010. Accordingly, the  accounting for these acquisitions has been completed on a provisional basis. Further analysis will be performed to  determine the existence and fair value of any identifiable intangible assets acquired as part of the acquisition. 