Notes to the Consolidated Financial Statements  Cardno Limited and its Controlled Entities for the year ended 30 June 2010 13. DEFERRED TAX ASSETS & LIABILITIES CONTINUED 30 June 2009  1 July 2008  $’000  Recognised  in profit or  loss $’000  Recognised  directly in  equity  $’000  Acquired in  business  combination  $’000  30 June  2009  $’000  Movement in temporary differences  during the year:  Amortised Expenses  51  (51)  -  -  -  Accruals 1,310 409 - - 1,719 Provisions 6,140 1,775 - 261 8,176 Carried forward tax losses  177  755  -  -  932  Lease timing  164  162  -  -  326  Deferred Rent  131  (131)  -  -  -  Property, plant & equipment  (150) 541  -  -  391  Cash to Accruals Adjustment (2,133) 686  -  -  (1,447) Unrealised foreign exchange gains  408  (1,434)  -  -  (1,026) Work in progress  (6,280) (837)  -  (5)  (7,122) Prepayments (106) (297) - - (403) Intangible Items (300) 130  -  (653)  (823) Other 285 44 - - 329 (303) 1,752 - (397) 1,052 Page 46 of 80 