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12. GoodwillINA Group & INA d.d.2007 2006Investment of Crosco, d.o.o. in Rotary Zrt. Hungary (100%) 191 -Investment of INA, d.d. in Energopetrol d.d. Sarajevo (INA i MOL 67%) 132 -Total investments 323 -Net assets of Rotary Zrt. (93) -Net assets of Energopetrol d.d. Sarajevo (67) -Total net assets (160) -Goodwill Rotary Zrt. 98 -Goodwill Energopetrol d.d. Sarajevo 65 -Total goodwill 163 -On 28 March 2007, pursuant the agreement enteredinto by the Government of the Federation of Bosnia andHerzegovina and the INA-MOL Consortium, the INA Groupinvested HRK 132 million in the acquisition of Energopetrold.d., Sarajevo and became, together with MOL, a majorshareholder of the investee (INA d.d. and MOL Plc. hold anequity share of 33.5 % each).On 1 October 2007, the subsidiary Crosco d.o.o. Zagreb,acquired the entire equity share in the company RotaryDrilling Co.LTD, headquartered in Nagykanizsa, for aconsideration of HRK 191 million.The business combinations with the companiesEnergopetrol d.d., Sarajevo and Rotary Drilling Co.LTDwere initially recorded in the period in which thecombinations were concluded on a provisional basisbecause the fair values of identifiable assets, liabilitiesand contingent liabilities of the investees could have beendetermined only provisionally and, at the INA Group, theywere accounted for by reference to the provisional values.The INA Group will recognise each adjustment to theprovisional amounts as part of the initial recognition ofthose transactions.13. Investments in subsidiariesINA d.d.2007 2006Equity investments in subsidiaries 1,286 978In September 2007, Interina Holding Ltd. transferred all the shares of Interina Ltd. London to INA d.d. (the value of theequity investment amounted to HRK 28 million), a new company - INA-Kosovo d.o.o. Priπtina was established (withan equity contribution of HRK 10 million), and the impairment loss on equity investment to Crosco d.o.o., Zagreb wasreversed (HRK 274 million). An impairment allowance of HRK 4 million was made with respect to the investment inInterina Ljubljana.118 Financial report

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