Notes to Financial Statements as at 30 June 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s Roading General and Depreciation Reserve Opening balance 10,805 9,747 9,747 9,514 9,222 8,907 7,765 6,579 6,155 5,685 Transfer to reserve 5,052 5,201 5,443 5,684 5,931 6,194 6,455 6,710 6,965 7,162 Transfer from reserve (275) (310) (409) (504) (604) (708) (803) (887) (972) (1,060) Capex transfer from reserve (5,835) (4,891) (5,268) (5,471) (5,643) (6,628) (6,839) (6,246) (6,464) (5,782) Closing balance 9,747 9,747 9,513 9,223 8,906 7,765 6,578 6,156 5,684 6,005 Roading Development Contributions Reserve (Northwest Periphery) Opening balance (1,287) (3,036) (4,659) (4,331) (3,993) (3,644) (3,285) (2,718) (2,135) (1,536) Transfer from reserve (10) (5) - - - - - - - - Capex transfer from reserve (1,739) (1,618) 328 338 349 359 567 583 600 617 Closing balance (3,036) (4,659) (4,331) (3,993) (3,644) (3,285) (2,718) (2,135) (1,535) (919) Wairau Floodplain Drainage Depreciation Reserve Opening balance 166 279 405 536 643 671 806 915 876 1,020 Transfer to reserve 143 157 162 163 170 170 167 174 188 209 Capex transfer from reserve (30) (31) (31) (55) (143) (34) (58) (214) (37) (38) Closing balance 279 405 536 644 670 807 915 875 1,020 1,168 Wairau Floodplain Rivers General and Depreciation Reserve Opening balance 110 113 116 120 124 129 134 141 148 156 Transfer to reserve 41 43 45 47 49 54 60 62 64 66 Transfer from reserve (38) (39) (40) (41) (41) (49) (49) (50) (51) (52) Capex transfer from reserve - (1) (1) (2) (3) - (4) (5) (6) (6) Closing balance 113 116 120 124 129 134 141 148 155 164 Combined Sewerage General and Depreciation Reserve Opening balance 78 (4,901) (7,790) (8,900) (19,407) (16,145) (12,790) (9,358) (5,817) (2,163) Transfer to reserve 3,071 3,350 4,056 4,275 4,583 4,849 4,983 5,228 5,557 5,743 Transfer from reserve (1,215) (1,205) (1,278) (1,281) (1,321) (1,494) (1,551) (1,688) (1,903) (1,906) Capex transfer from reserve (6,835) (5,035) (3,888) (13, 500) - - - - - - Closing balance (4,901) (7,791) (8,900) (19,406) (16,145) (12,790) (9,358) (5,818) (2,163) 1,674 Combined Sewerage Development Contribution Reserve Opening balance 1,220 915 - - - - - - - - Capex transfer from reserve (305) (915) - - - - - - - - Closing balance 915 - - - - - - - - - 2018-2028 Long Term Plan Page 259