PA Group Annual Report 2007
NOTES TO THE FINANCIAL
STATEMENTS
(continued)
20. Provisions for liabilities and charges
Deferred Long term Deferred
consideration incentive plan Taxation Other Total
£000 £000 £000 £000 £000
Group
At 1 January 2007 3,096 78 - 537 3,711
Utilised in the year - - - (94) (94)
Adjustment to goodwill (83) - - - (83)
Released to profit and loss account (274) - - - (274)
Charged to profit and loss account 167 4 - 326 497
At 31 December 2007 2,906 82 - 769 3,757

Company
At 1 January 2007 - 78 111 - 189
Released to profit and loss account - - (11) - (11)
Charged to profit and loss account - 4 - - 4
At 31 December 2007 - 82 100 - 182
Adjustments to deferred consideration of £83,000 have been recorded following settlement of the final payment to the vendors
of Sportev Limited during February 2008.
Deferred consideration is potentially payable in one years time in respect of All Action Digital Limited, in two years time in
respect of iKnowledge Limited and over the next nine years in respect of PA SportsTicker Inc.
Amounts released to the profit and loss account in respect of deferred consideration relate to the unwinding of the
PA SportsTicker discount agreement with the previous owner for data services provided in the year.
Amounts charged to the profit and loss account in respect of deferred consideration relate to the imputed interest payable
on the deferred consideration (note 7). On acquisition, deferred consideration for Sportev Limited, PA SportsTicker Inc and
iKnowledge Limited was discounted to net present value.
A long-term incentive plan was set up in 2006 to reward PA Group Limited executive directors, and potentially other senior
executive employees, by paying them a bonus related to performance over the period from 1 January 2006 to 31 December 2009.
Other provisions for liabilities relate to a deferred bonus arrangement for an executive of MC Wetter GmbH payable in 2009
at the earliest and a provision for onerous leases which is made against the liability arising on certain unoccupied leased
properties to the extent that the directors believe that costs will not be offset by assignment or sub-letting. It is anticipated that
these provisions will be fully utilised by the end of 2009.
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