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Summary of significant accounting policies continued Provisions Provisions have been made for onerous leases and associated costs (see note 24) and for slow moving and obsolete stock. These provisions are estimates and the actual costs and timing of future cash flows are dependent on future events. The difference between expectations and the actual future liability will be accounted for in the period when such determination is made. Deferred consideration The Company determines that where there is heap tramadol an obligation to pay consideration dependent on the sale of a product, percocet tramadol and the Company can control whether the product is sold or not, the consideration is only recognised once a sale is made. Consolidation of Joint Venture The Group owns 60% of the issued share capital of Unigreg Limited. The Group considered the existence of substantive participating rights held by the minority shareholder which provide that shareholder with a veto right over the significant financial and operating policies of Unigreg Ltd and determined that, as a result of xanax panic attack these rights, the Group does not have control over the financial and operating policies of Unigreg Ltd, despite the Group's 60% ownership interests and consequently the company is integrated with proportionate consolidation. 2.4Revenue recognition Revenue comprises the fair value of the consideration received or receivable for the sale of goods in the hydrocodone no prescription money order heap tramadol ordinary course of the Group's activities. Revenue is shown net of value-added tax, estimated returns, rebates and discounts and after eliminating sales within the Group and represents amounts invoiced to third parties in relation to the Group's sole principal activity namely the distribution of pharmaceutical products. Revenue is recognised when a Group entity has delivered products to the customer. 2.5Foreign currency transactions The consolidated financial statements are presented in sterling, which is the presentational currency of the Group and the functional currency of the parent Company.

Foreign currency transactions by Group companies are booked at the exchange rate ruling on the date of the transaction. Foreign currency monetary assets and liabilities are retranslated into local currency at the rate of exchange ruling at the balance sheet date. Exchange differences are booked to the income statement.

2.6Property, plant and equipment Computer equipment, fixtures, fittings and equipment are stated at the cost of purchase less any provisions heap tramadol for depreciation and impairment.

The rates generally applicable are: Computer equipment 33.3% per annum, straight line Fixtures, fittings and equipment 20% - 33.3% per annum, straight line Material residual value estimates are updated as required, but at least annually, whether or not the asset is revalued.

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