Note 8A: Leasehold Improvements
  2015
$’000		 2014
$’000
Fair value 2,949 2,795
Accumulated depreciation (2,256) (1,578)
Accumulated impairment losses (328) (328)
Total leasehold improvements 365 889

No indicators of impairment were found for leasehold improvements.
No leasehold improvement is expected to be sold or disposed of within the next 12 months.

Note 8B: Plant and Equipment
  2015
$’000		 2014
$’000
Fair value 861 311
Accumulated depreciation (343) (216)
Total plant and equipment 518 95

No indicators of impairment were found for plant and equipment.
No plant or equipment is expected to be sold or disposed of within the next 12 months.

Note 8C: Reconciliation of Opening and Closing Balances of Leasehold Improvements and Plant and Equipment

Reconciliation of the opening and closing balances of property, plant and equipment for 2015
  Leasehold Improvements
$’000		 Property, Plant and Equipment
$’000		 Total
$’000
As at July 2014
Gross book value 2,795 311 3,106
Accumulated depreciation (1,578) (216) (1,794)
Accumulated impairment (328) – (328)
Total as at 1 July 2014 889 95 984
Additions – By purchase 154 553 707
Depreciation (678) (127) (805)
Disposal of assets – (3) (3)
Total as at 30 June 2015 365 518 883
Total as at 30 June 2015 represented by
Gross book value 2,949 861 3,810
Accumulated depreciation (2,256) (343) (2,599)
Accumulated impairment (328) – (328)
Total as at 30 June 2015 365 518 883
Reconciliation of the opening and closing balances of property, plant and equipment for 2014
  Leasehold Improvements
$’000		 Property, Plant and Equipment
$’000		 Total
$’000
As at July 2013
Gross book value 2,795 311 3,106
Accumulated depreciation (901) (110) (1,011)
Accumulated impairment (328) – (328)
Total as at 1 July 2013 1,566 201 1,767
Additions – By purchase – – –
Depreciation (677) (106) (783)
Disposal of assets – – –
Total as at 30 June 2014 889 95 984
Total as at 30 June 2014 represented by
Gross book value 2,795 311 3,106
Accumulated depreciation (1,578) (216) (1,794)
Accumulated impairment (328) – (328)
Total as at 30 June 2014 889 95 984

Note 8D: Intangibles

Note 8D: Intangibles
  2015
$’000		 2014
$’000
Computer software:
Internally developed – in use 157 157
Accumulated amortisation (157) (157)
Total Intangibles – – – –

No indicators of impairment were found for intangible assets.
No intangibles are expected to be sold or disposed of within the next 12 months.

Note 8E: Reconciliation of Opening and Closing Balances of Intangibles

Reconciliation of the opening and closing balances of intangibles for 2015

Reconciliation of the opening and closing balances of intangibles for 2015
  Computer Software Internally Developed
$’000		 Total
$’000
As at 1 July 2014
Gross book value 157 157
Accumulated amortisation (157) (157) (157) (157)
Total as at 1 July 2014 – –
Additions – By purchase or internally developed – –
Amortisation – –
Total as at 30 June 2015 – –
Total as at 30 June 2015 represented by
Gross book value 157 157
Accumulated amortisation (157) (157) (157) (157)
Total as at 30 June 2015 – –
Reconciliation of the opening and closing balances of intangibles for 2014
  Computer Software Internally Developed
$’000		 Total
$’000
As at 1 July 2013
Gross book value 157 157
Accumulated amortisation (146) (146)
Total as at 1 July 2013 11 11
Additions – By purchase or internally developed – –
Amortisation (11) (11)
Total as at 30 June 2014 – –
Total as at 30 June 2014 represented by
Gross book value 157 157
Accumulated amortisation (157) (157)
Total as at 30 June 2014 – –

Note 8F: Other Non-Financial Assets

Note 8F: Other Non-Financial Assets
  2015
$’000		 2014
$’000
Prepayments 506 614
Total other non-financial assets 506 614
Other non-financial assets expected to be recovered 506 614
No more than 12 months 447 614
More than 12 months 59 –
Total other non-financial assets 506 614

No indicators of impairment were found for other non-financial assets.
Other non-financial assets are expected to be recovered in no more than 12 months.