13. Reconciliation of net surplus to net cash from operating activities 2014 $000 2013 $000 (1,040) (953) Depreciation and amortisation 230 271 (Gains)/losses on disposal of assets (26) 2 Total non-cash items 204 273 81 (3) Increase/(decrease) in employee entitlements (242) 118 Increase/(decrease) in payables (119) 16 Net working capital movement (280) 131 (1,116) (549) Net surplus for the year Add/(less) non-cash items: Add/(less) movements in working capital: (Increase)/decrease in receivables and prepayments Net operating cash outflow 14. Capital commitments and operating leases Capital commitments There were no capital commitments at the balance sheet date (2013: nil). Operating leases The Commission leases office floor space in the normal course of its business. The future aggregate minimum lease payments to be paid under non-cancellable operating leases are as follows: Not later than one year Later than one year but not later than five years Later than five years Total non-cancellable operating leases 2014 $000 2013 $000 454 510 1,040 1,198 260 502 1,754 2,210 The Commission has a right to renew its lease of the Auckland office space for a further six year term from July 2020, but does not have any option to purchase any of the assets at the end of the terms of the leases. On 9 May 2014 the Commission exercised its right to terminate the lease of the Wellington office space and the lease will end on 12 April 2015. There are no restrictions placed on the Commission by any of the operating lease arrangements. There are no future minimum sublease payments to be received under non-cancellable subleases for office space at the balance sheet date (2013: nil). 88 72 Human Rights Commission