Notes to the Consolidated Financial Statements  Cardno Limited and its Controlled Entities for the year ended 30 June 2010 2010  $’000  2009 $’000  25. NOTES TO THE CASH FLOW STATEMENTS (a) Reconciliation of Net Cash from Operating Activities to Net profit/(loss) for the year Net profit/(loss) for the year  37,597 34,153 Adjust for non-cash items  Depreciation  6,612 7,492 Amortisation  1,913 3,511 Dividend received - - Gain/(loss) on sale of property, plant & equipment  33 432 Net exchange differences  1,037 (2,528) Share based remuneration  2,321 2,094 Adjust for changes in assets and liabilities  (increase) / decrease in assets: Inventories  (1,258) (4,714) Deferred tax assets  (691) (3,027) Trade receivables  13,366 1,856 Provision for doubtful debts  1,322 1,540 Other receivables  1,642 65 Prepayments  1,197 (181) Other assets  (871) (44) Increase / (decrease) in liabilities:  Trade payables  (5,375) (4,133) Income tax payable  (1,222) (5,654) Employee provisions  (101) (2,591) Unearned revenue  (9,630) 7,894 Other liabilities  (250) 519 Deferred tax liabilities  (897) 1,905 46,745 38,589 (b) Reconciliation of cash For the purposes of the cash flow statements, cash includes cash on hand,  restricted cash and bank deposits at call net of bank overdrafts. Cash at the  end of the year as shown in the cash flow statements is reconciled to related  items in the accounts as follows: Cash and cash equivalents (Note 6)  Restricted cash (project advances) can only be drawn in relation to specific  projects for which it has been provided.  56,282 65,808 (c) Non-cash financing and investing activities During the financial year, the consolidated entity acquired property, plant and  equipment with an aggregate fair value of $939,867 (2009: $2,848,899) by  means of finance leases. These acquisitions are not reflected in the cash  flow statements.  (d) Acquisition of entities Details of the acquisitions are as follows:  Purchase consideration  Cash consideration  132,670 43,973 Vendor liability  18,474 9,027 Accrued costs relating to acquisition  - 91 Direct costs relating to acquisition  - 620 Consideration  151,144 53,711 Page 52 of 80 