KATHMANDU A NNUAL REPORT  2013 55 Movements 16 TRADE AND OTHER PAYABLES The gross movement on the deferred income tax account is as follows GROUP PARENT 2013 2012 2013 2012 NZ$’000 NZ$’000 NZ$’000 NZ$’000 Opening balance  3,218 3,467 - - Income statement charge 4,018 779 17 - Tax charged directly to equity (3,219) (1,028) - - Closing balance 4,017 3,218 17 - GROUP PARENT 2013 2012 2013 2012 NZ$’000 NZ$’000 NZ$’000 NZ$’000 Trade payables 7,930 10,084 43 10 Employee entitlements 6,989 3,868 - - Sundry creditors and accruals 18,113 15,352 214 38 33,032 29,304 257 48 The carrying amount of the Group’s trade and other payables are denominated in the following currencies: NZD 7,534 5,943 169 53 AUD 22,301 20,064 88 (5) GBP 906 1,768 - - USD 2,291 1,529 - - 33,032 29,304 257 48