Notes to the Financial Statements (continued)  29. Notes to the Statement of Cash Flows (continued)  30. Employee Benefits Options Issued to Directors of Harvey Norman Holdings Limited and Pertama Holdings Limited,  Singapore: Other than the options issued pursuant to the Employee Option Incentive Scheme of Rebel Sport Limited (refer  below), the only other options issued within the Harvey Norman Holdings Limited consolidated group are to the  directors of Harvey Norman Holdings Limited and Pertama Holdings Limited, Singapore. At balance date, the following options over unissued ordinary shares were outstanding and vested (or able to be  exercised) by directors of Harvey Norman Holdings Limited and Pertama Holdings Limited, Singapore:  The consolidated entity makes contributions to complying superannuation funds for the purpose of provision of  superannuation benefits for eligible employees of the consolidated entity. The amount of contribution in respect of each  eligible employee is not less than the prescribed minimum level of superannuation support in respect of that eligible  employee. The complying superannuation funds are independent and not administered by the consolidated entity.  CONSOLIDATED  PARENT  2003  2002  2003  2002  $000  $000  $000  $000  Changes in assets and liabilities net of effects from  purchase and sale of controlled entities:  (Increase)/decrease in assets:  Accounts receivable (88,158)  (30,227)  (91,260)  (163,323)  Inventory (52,423)  (17,890)  -  -  Other current assets 4,602  6,078  -  -  Other non-current assets (967)  (1,838)  549  (1,793)  Increase/(decrease) in liabilities:  Accounts payable 18,661  43,226  138  15  Non trade amounts owing to  FAST  (29)  536  -  -  Income tax payable  (4,838)  836  (1,203)  1,439  Net operating cash flows  108,384  188,948  30,677  26,604  2003  2002  2003  2002  Number  Number  Number  Number  The number of full-time equivalent  employees employed as at 30 June are:  3,161  2,228  -  -  2003  2002  2003  2002  $000  $000  $000  $000  The aggregate employee entitlement liability is comprised of:  Accrued wages, salaries and on costs  2,961  1,082  -  -  Provisions (current – Note 20)  8,060  6,320  -  -  Provisions (non-current – Note 24)  1,344  1,358  -  -  Total employee entitlement provisions  12,365  8,760  -  -  Grant Date  Expiry  Date  Exercise  Price  Number of Options  Outstanding  Number of Options  Vested  2003  2002  2003  2002  31/08/1999  21/11/2000  16/11/2001  16/11/2001  30/06/2004  30/06/2005  11/02/2005  01/10/2010  $3.21  $4.10  $SGD 0.45  $SGD 0.45  10,500,000  4,000,000  -  1,000,000  10,500,000  4,000,000  4,000,000  1,000,000  10,500,000  -  -  -  -  -  -  -  15,500,000  19,500,000  10,500,000  -  HARVEY NORMAN HOLDINGS LIMITED AND ITS CONTROLLED ENTITIES – ANNUAL REPORT 2003 53 