NOTES TO THE PRO FORMA CONSOLIDATED
BALANCE SHEET
Goodwill
1. Intangible fixed assets
December 31, 1997
NLG '000
June 30,1997
NLG '000
June 30, 1996 June 30, 1995
NLG '000 NLG '000
Transfer and signing on fees
Purchase value
Opening balances
Additions
Disposals
81,229
15,803
(9.027)
34.064
60,548
(13.383)
21,655
14,913
(2,504)
23,252
11,392
(12,989)
Closing balances
88,005
81,229
34,064
21,655
Accumulated depreciation
Opening balances
Depreciation
Accumulated Depreciation on
(15.479)
(10,134)
disposals 5,837
(10,720)
(10,643)
5.884
(8,216)
(5.008)
2,504
(ll.OOl)
(6,459)
9,244
Closing balances
(19.776)
(15.479)
(10,720)
(8,216)
Book value
Closing balances
68,229
65.750
23,344
13,439
Opening balances
65.750
23.344
13,439
12,251
The goodwill relates to the purchase price for taking over the merchandising activities
which used to be exploited by a third party. The movements during the financial year were
as follows:
December 31, 1997 June 30, 1997 June 30, 1996 June 30, 1995
NLG '000 NLG 'ooo NLG '000 NLG '000
Opening balances
473
Acquisition of goodwill
-
526
Depreciation
(53)
(53)
Closing balances
420
473
The depreciation rate used is 20% per annum.
