Notes 2016 2015
 $’000  $’000
Annual leave 1,923 1,677
Long service leave      1,003        901
Provision for player payments  65,017 63,627
Past Players Program Fund 10,468
Australian Cricketers’ Retirement Account (ACRA) entitlements 1 (v) 2,799  781
Players’ and Umpires’ Retirement Benefits Scheme (P&URBS) entitlements 1 (v) 56
81,210 67,042

(a) Player payments adjustment

Cricket Australia entered into an arrangement with the Australian Cricketers’ Association which entitles professional cricketers to a certain share of Australian Cricket Revenue (ACR) over a five year period to 30 June 2017.

This share consists of a guaranteed percentage plus a performance percentage. The combination of these two must not exceed an agreed percentage cap over the 5 year period.

To the extent that ACR exceeds an agreed estimate, Cricket Australia is required to pay an adjustment to players. A provision for player payments is recognised at 30 June 2016.