NOTES TO THE FINANCIAL STATEMENTS CONTINUED FOR THE FINANCIAL YEAR ENDED 30 JUNE 2011 Note 17. Exploration and Evaluation Expenditure Carried Forward  (continued) Consolidated 2011 2010 Note  $ $ Tangible  - - Intangible  276 465 002 265 243 372 Total exploration and evaluation expenditure carried forward  276 465 002 265 243 372  Consolidated 2011 2010 Note  $ $ Note 18. Trade and Other Payables Current (unsecured) Trade payables  1 149 991 477 260 Sundry payables and accrued expenditure  3 156 595 13 434 983 Total current trade and other payables  4 306 586 13 912 243 Non-current Provision for long service leave  99 484 60 738 Total non-current provisions  99 484 60 738 (a) Provision for Long Service Leave Note 19. Provisions  (a) Financial Risk Management (a) Exploration and evaluation expenditure written off during the financial year related to the AC/P8 exploration permit  following  a decision by the Board of Directors to surrender the permit in good standing having satisfied all firm commitments. (b) Exploration and evaluation expenditure carried forward relates to areas of interest in the exploration and evaluation phase for  exploration permits WA-314-P  WA-315-P  WA-398-P  Block 1037  Block 1101  Block 1102  Block 1165  Block 1166  Block Z-38 and  Block 144 (30 June 2010: WA-314-P  WA-315-P  WA-398-P  Block 1037  Block 1101  Block 1102  Block 1165  Block 1166  Block  Z-38  Block 144 and AC/P8). The expenditure is carried forward on the basis that exploration and evaluation activities in the areas of interest have not reached  a stage that permits reasonable assessment of the existence or otherwise of economically recoverable reserves and active and  significant activity in  or in relation  to the areas is continuing. The future recoverability of the carrying amount of capitalised  exploration and evaluation expenditure is dependent on successful development and commercial exploitation or  alternatively  the  sale of the respective areas of interest. Information concerning the Group’s exposure to financial risks on trade and other payables is set out in Note 3.  A provision was recognised for employee entitlements relating to long service leave. The measurement and recognition criteria  relating to long service leave entitlements are as described in Note 1(q). 60 Karoon Gas Australia Ltd  Annual Report 2011