GAMMON INDIA LIMITED

Total change in intangible assets
Cost description Purchase value Additions for the Decreases for Depreciation Value at
31/12/2007 year the year for the year 31/12/2008
Start-up and expansion
costs
5.240 2.620 2.620
Research, development
and advertising costs
Industrial patent and 20.364 55.175 9.456 66.083
intellectual property rights
Concession, licenses,
trademarks and similar
rights
Goodwill
Work-in-progress
advances
and
Other intangible assets
Rounding off
TOTAL 25.604 55.175 12.076 68.703
Breakdown of the item start-up and expansion costs, research, development and advertising costs
We indicate below the breakdown of the item start-up and expansion costs, research, development and advertising
costs recorded with the permission of the Board of Statutory Auditors, and the reasons for their entry.
Start-up and expansion costs
Cost description Value at Additions for the Decreases for the Amortization for the Value at
31/12/2007 year
year
year 31/12/2008
tart-up and expansion costs
Transformation
Merger
Increase of share capital
Other changes to the deed of
association
5,240 2,620 2,620
TOTAL 5.240 2,620 2,620
The recorded costs are reasonably correlated to a use protracted in various years, and are systematically amortized
according to their remaining possibility of use.
II. Tangible assets
Value at 31/12/2008 Value at 31/12/2007 Changes
2.079.125 1.473.028 606.097
Land and buildings
Description Value
Historical cost 92.258
Monetary revaluation
Write-ups
Accumulated depreciation (78.482)
Write-downs of prior year
Value at 31/12/2007 13.776 of which land
Purchases
F
113