SAMP pattern:SampleCompanyMember pattern:ConsolidatedGroupDomain 2007-12-31 SAMP pattern:SampleCompanyMember pattern:ConsolidatedGroupDomain 2006-12-31 SAMP pattern:SampleCompanyMember pattern:ConsolidatedGroupDomain 2005-12-31 SAMP pattern:SampleCompanyMember pattern:ConsolidatedGroupDomain 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:ConsolidatedGroupDomain 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:RegionsAllDomain 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:RegionsAllDomain 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:RegionsAllDomain 2005-01-01 2005-12-31 SAMP pattern:SampleCompanyMember pattern:PharmaceuticalsSegmentMember pattern:RegionsAllDomain 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:PharmaceuticalsSegmentMember pattern:RegionsAllDomain 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:PharmaceuticalsSegmentMember pattern:RegionsAllDomain 2005-01-01 2005-12-31 SAMP pattern:SampleCompanyMember pattern:GenericsSegmentMember pattern:RegionsAllDomain 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:GenericsSegmentMember pattern:RegionsAllDomain 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:GenericsSegmentMember pattern:RegionsAllDomain 2005-01-01 2005-12-31 SAMP pattern:SampleCompanyMember pattern:ConsumerHealthSegmentMember pattern:RegionsAllDomain 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:ConsumerHealthSegmentMember pattern:RegionsAllDomain 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:ConsumerHealthSegmentMember pattern:RegionsAllDomain 2005-01-01 2005-12-31 SAMP pattern:SampleCompanyMember pattern:OtherSegmentsMember pattern:RegionsAllDomain 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:OtherSegmentsMember pattern:RegionsAllDomain 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:OtherSegmentsMember pattern:RegionsAllDomain 2005-01-01 2005-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:USAndCanadaRegionMember 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:USAndCanadaRegionMember 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:USAndCanadaRegionMember 2005-01-01 2005-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:EuropeRegionMember 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:EuropeRegionMember 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:EuropeRegionMember 2005-01-01 2005-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:AsiaRegionMember 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:AsiaRegionMember 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:AsiaRegionMember 2005-01-01 2005-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:OtherRegionsMember 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:OtherRegionsMember 2006-01-01 2006-12-31 SAMP pattern:SampleCompanyMember pattern:BusinessSegmentsAllDomain pattern:OtherRegionsMember 2005-01-01 2005-12-31 SAMP pattern:SampleCompanyMember pattern:JohnDoeMember 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:JaneDoeMember 2007-01-01 2007-12-31 SAMP pattern:SampleCompanyMember pattern:DirectorsAllDomain 2007-01-01 2007-12-31 iso4217:USD 32038000 35805000 32465000 20181000 18150000 15275000 2433000 1973000 1823000 6675000 6514000 5752000 2749000 9168000 9615000 10214000 12649000 10137000 11901000 10374000 10396000 5639000 4371000 3210000 4284000 8411000 8722000 The financial statements have been prepared on the historical cost basis, except for the revaluation of land and buildings and certain financial instruments. The principal accounting policies adopted are set out below. Historical Cost Inventories are stated at the lower of cost and net realisable value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Cost is calculated using the weighted average method. Net realisable value represents the estimated selling price less all estimated costs to completion and costs to be incurred in marketing, selling and distribution. Inventories are comprised of raw materials and work in progress. Cost FIFO weighted average method This is a description of the net realizable value. Financial assets and liabilities are recognised on the Group's balance sheet when the Group has become a party to the contractual provisions of the investment. Trade receivables are stated at their nominal value as reduced by appropriate allowances for estimated irrecoverable amounts. Investments in securities are recognised on a trade-date basis and are initially measured at cost. Interest-bearing bank loans and overdrafts are recorded at the proceeds received, net of direct issue costs. Finance charges, including premiums payable on settlement or redemption, are accounted for on an accrual basis and are added to the carrying amount of the instrument to the extent that they are not settled in the period in which they arise. Provisions are recognised when the Group has a present obligation as a result of a past event which it is probable will result in an outflow of economic benefits that can be reasonably estimated. 5347000 1147000 244508000 366375000 34457000 34457000 34000000 34000000 457000 457000 4169000 5313000 6702000 6149000 295183000 413441000 1147000 400000 100000 300000 200000 -200000 0 1992000 1000000 992000 193000 2401000 4200000 1000 1000 1000 1000 1000 1000 1000 1000 2000 2000 2000 2000 GENERAL: This is a footnote making general comments.