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IFRS10 changes the definition of control but the core principle remains the same as such no changes in disclosure are expected. •IFRS12 Disclosure of interests in other entities is a new disclosure standard issued in May 2011 and is effective from 1 January 2014. •IAS19 Employee Benefits (amendment) is not anticipated to have any impact since the Group does not operate a defined benefit pension scheme.
The Group continually reviews amendments to the standards made under the IASB's annual improvements project. Notes to the Financial Statements continued 38 for the year ended 31 December 2012 3. Segmental reporting Operating segments An operating segment is defined as a component of the entity: •that engages in business activities from which it may earn revenues and incur expenses, •whose operating results are regularly reviewed by the entity's chief operating decision maker (CODM) to make decisions about the resources to be allocated to the segment and assess its performance, and •for which discrete financial information is available.
For the year ended 31 December 2012 the Executive Team has been identified as the CODM. Our management information system produces reports for the Executive Team grouping financial performance under the following business ittoolbox com profiles from tramadol buy tramadol areas: •Hydromol •Secondary Care •Community and Consumer Products •Established Products •International All business areas are responsible for developing, marketing and distributing a range of pharmaceutical products. As permitted by IFRS 8, since these business areas are deemed to have similar economic characteristics and are similar, if not the same, in all of the following: •business areas derive their revenue from the supply of pharmaceutical products, •the production and distribution process is the same across all business areas, business areas supply to similar customers i.e. pharmaceutical distributors or pharmacies, and •all business areas are subject to a similar regulatory environment. The business areas have been aggregated into a single reportable operating segment, namely pharmaceuticals. Each month the ittoolbox com profiles buy tramadol CODM is presented with financial information prepared in accordance with IFRS as adopted in the EU and the accounting ittoolbox com profiles buy tramadol policies set out in note 2 to these financial statements.
As such the financial information provided to the CODM regarding the operating segment has already been disclosed in the financial statements.
Geographical information The following revenue information is based on the geographical location of the customer: Year ended 31 December 2012 £000s Year ended 31 December 2011 £000s United Kingdom 36,719 37,295 Ireland 4,288 5,653 China 2,475 1,812 Rest of the world 1,415 1,197 44,897 45,957 All non-current assets are located within the United Kingdom.
Segmental reporting continued Major customers During the year there were 2 (year ended 31 December 2011: 3) customers who separately comprised 10% or more of revenue. Year ended 31 December 2012 £000s Major customer 1 14,283 Major customer 2 10,097 24,380 Year ended 31 December 2011 £000s Major customer 1 9,438 Major customer 2 7,855 Major customer 3 6,295 23,588 4.
Profit before taxation Profit before taxation is stated after charging/(crediting): Year ended 31 December 2012 £000s Year ended 31 December 2011 £000s Fees payable to the Company's auditor for the audit of the Company's annual accounts 8 8 Fees payable by the Group to the Company's auditor for other services: - The audit of the Company's subsidiaries 40 35 - ittoolbox com profiles buy tramadol Other advisory services 50 13 - Consultancy - 2 Amortisation of intangible assets 573 735 Share options charge 369 179 Depreciation of plant, property and equipment 274 263 Operating lease rentals 97 97 Profit on disposal of intangible assets - (50) Loss on foreign exchange transactions 73 128 Notes cod hydrocodone to the Financial Statements continued 40 for the year ended 31 December 2012 5. Finance costs Year ended 31 December 2012 £000s Year ended 31 December 2011 £000s Interest payable and similar charges On loans and overdrafts Amortised finance issue costs Notional interest (1,466) (26) (49) (1,504) (31) (65) (1,541) (1,600) Interest income - 2 Other finance charges Foreign exchange movement on euro denominated debt 30 (29) 30 (29) Finance costs - net (1,511) (1,627) Notional interest relates to the unwinding of the discount applied to the provisions (see note 24). 6.
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