Osim FR 050407.indd

Notes to the Financial Statements - 31 December 2006 (cont’d)44. Comparative figuresComparatives in the fi nancial statements have been changed from the previous year due to the fi nalisation of the purchase priceallocation to goodwill, intangible assets (excluding goodwill) for Global Active Limited during current year.GroupPreviouslyRestatedreported2005 2005$’000 $’000Balance Sheet of the GroupIntangible assets 39,142 35,769Deferred tax liabilities (4,084) (5,258)Revaluation reserve (5,237) –Premium on purchase of minority interests’ shares 965 953Foreign currency translation reserve 1,177 1,175Minority interests (7,436) (8,395)Presented in the Notes to the Financial StatementsIntangible assets – net carrying amount (Note 13):Franchise rights and trademarks 16,600 17,574Goodwill arising on acquisition 21,055 16,70845. Authorisation of financial statements for issueThe fi nancial statements for the year ended 31 December 2006 were authorised for issue in accordance with a resolution of thedirectors on 26 March 2007.Notes to the Financial Statements 169Annual Report 2006