(i) On 1 May 2002, the Group recognised goodwill on the acquisition of SmartPly Europe Limited. An additional charge of €0.65m was included in the Group profit and loss account in 2008 to write off the remaining SmartPly goodwill in full.

(ii) On 27 November 2006 the Group recognised goodwill of €1.2 million on the acquisition of 100% of the share capital in Medite Europe Limited. The goodwill is  being amortised on a straight line basis over its estimated useful life. This has been estimated at 10 years after taking account of the nature of the business acquired and the industry in which it operates.