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Development projects are reviewed as to the likelihood of their completion and valued using a discounted cash flow, using appropriate risk factors, to assess whether the project is impaired. Intangible assets continued Unigreg Ltd, the joint venture company of which the Group holds 60%, has applied to China's State Food and Drug Administration ('SFDA') to vary the licence for importing Forceval into China. There is uncertainty about whether or when this variation will be approved. There is a risk that for a period of time Unigreg will be unable to import further product into China.

There are a number of measures of mitigation that can be taken to offset this risk. The Board's view is that these mitigation measures are likely to be sufficient to ensure the continuation of best international pharmacy vicodin without prescription the business in the long term, and that the intangible asset relating to Forceval in China is unlikely to be impaired. The carrying value of the related intangible asset is £1.95m. The Group Goodwill on consolidation £000s Purchased Goodwill £000s Technical know-how, trademarks and distribution rights £000s Development costs £000s Total £000s Cost At 1 January 2011 1,144 600 59,355 - 61,099 Disposals - - 6,475 203 6,678 Additions - - (100) - (100) At 31 December 2011 1,144 600 65,730 203 67,677 Amortisation and impairment At 1 January 2011 - - 812 - 812 Amortisation for the year - - 735 - 735 At 31 December 2011 - - 1,547 - 1,547 Net book amount At 31 December 2011 1,144 600 64,183 203 66,hydrocodone generic online 130 At 1 January 2011 1,144 600 58,543 - 60,287 Technical know-how, trademarks Goodwill on Purchased and distribution consolidation Goodwill rights Total The Group £000s £000s £000s £000s Cost At 1 January 2010 1,144 - 43,791 44,935 Additions - 600 15,564 16,164 At 31 December 2010 1,144 600 59,355 61,099 Amortisation and impairment At 1 January 2010 - - - - Amortisation for the year - - 812 812 At 31 December 2010 - - 812 812 Net book amount At 31 December 2010 1,144 600 58,543 60,287 At 1 January 2010 1,144 - 43,791 44,935 Notes to the Financial Statements continued 46 for the year ended 31 December 2012 11.

Property, plant and equipment The Group Computer equipment £000s Fixtures fittings and equipment £000s Total £000s Cost At 1 January 2012 271 902 1,173 Additions 18 55 73 Disposals (67) (5) (72) At 31 December 2012 222 952 1,174 Depreciation At 1 January 2012 127 281 408 Provided in the year 83 191 274 Eliminated on disposals (67) (5) (72) At 31 December 2012 143 467 610 Net book amount At 31 December 2012 79 485 564 At 1 January 2012 144 621 765 The net book amount held under finance hydrocodone generic online leases was £nil (year ended 31 December 2011: £1,000, year ended 1 January 2011: £1,000). The Group Computer equipment £000s Fixtures fittings and equipment £000s Total hydrocodone generic online £000s Cost At 1 January 2011 224 890 1,114 Additions 83 57 140 Disposals (36) (45) (81) At 31 December 2011 271 902 1,173 Depreciation At 1 January 2011 84 142 226 Provided in the year 79 184 263 Eliminated on disposals (36) (45) (81) At 31 December 2011 127 281 408 Net book amount At 31 December 2011 144 621 765 At 1 January 2011 140 748 888 11. Property, plant and equipment continued The Group Computer equipment £000s Fixtures fittings and equipment £000s Total £000s Cost At 1 January 2010 176 116 292 Additions 127 807 934 Disposals (79) (33) (112) At 31 hydrocodone generic online December 2010 224 890 1,114 Depreciation At 1 January 2010 96 64 160 Provided in the year 67 111 178 Eliminated on disposals (79) (33) (112) At 31 December 2010 84 142 226 Net hydrocodone generic online book amount At 31 December 2010 140 748 888 At 1 January 2010 80 52 132 12. Investments Investment in subsidiary undertakings The Company £000s Cost At 1 January 2012 36,402 Additions 1,216 At 31 December 2012 37,618 At 1 January 2011 32,260 Additions 4,142 At 31 December 2011 36,402 At 1 January 2010 25,538 Additions 6,722 At 31 December 2010 32,260 The additions in the year relate ionamim phentermine to the increased investment the company has made in its subsidiary to support the acquisition of new product licenses and £20,000 to establish Alliance Pharmaceuticals GmbH.

Notes to the Financial Statements continued 48 for the year newsearch tramadol ended 31 December 2012 12. Investments continued The subsidiary and associated undertakings where the Group held 20% or more of the equity share capital at 31 December 2012 are shown below: Company Country of registration or incorporation Shares held Class % owned Nature of business Alliance Pharmaceuticals Limited United Kingdom Ordinary 100 Pharmaceutical sales Dermapharm Limited United Kingdom Ordinary 100 Dormant Alliance Health Limited United Kingdom Ordinary 100 Dormant Alliance Consumer Health Limited United Kingdom Ordinary 100 Dormant Alliance Generics Limited United Kingdom Ordinary 100 Dormant Alliance Healthcare Limited United Kingdom Ordinary 100 Dormant Caraderm Limited Northern Ireland Ordinary 100 Dormant Unigreg Limited British Virgin Islands Ordinary 60 Pharmaceutical sales Unigreg Worldwide Limited United Kingdom Ordinary 100 Dormant Opus Group Holdings Limited United Kingdom Ordinary 100 Dormant Opus Healthcare Limited United Kingdom Ordinary 100 Dormant Opus Healthcare Limited Republic of Ireland Ordinary 100 Non-trading Alliance Pharmaceuticals GmbH Germany Ordinary 100 Non-trading All subsidiary undertakings prepare accounts to 31 December, except Opus Healthcare Limited (Republic of Ireland) which prepares accounts to 28 February.



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