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The growth rates do not exceed the long-term average growth rate for the business buy avapro 150mg amex diabete soccer player. The discount rate used is pre-tax and refects specifc risks relating to avapro 300 mg discount diabetes symptoms underactive thyroid the Group and uncertainties surrounding the cash fow projections avapro 150 mg with amex diabetes 59, particularly in relation to discount avapro 300mg online diabetes insipidus and pregnancy the assumed successful launch of the Group�s products in the expected timeframe and the resulting sales. Sales value and volume Estimates of sales value and volume are internal forecasts based on both internal and external market information and market research commissioned by the Company. Advertising and promotion investment Based on management forecasts of advertising and promotion required in the key territories. Proft margins Margins refect management�s forecasts of sales values and costs of manufacture adjusted for its expectations of market developments. Therefore, the Group did not take a goodwill impairment charge for the years ended 31 December 2014 and 2013. Software in development relates to the development of a new fnancial reporting software platform that was not yet complete at year end. Once this is complete and the system fully operational, it will be reviewed for impairment on a regular basis. Investments in subsidiaries 2014 2013 �000 �000 Investments in subsidiaries at 1 January 1,780 1,725 Investment in Circassia Pharmaceuticals Inc 6 � Equity settled instruments granted to employees of subsidiaries 1,249 55 Investments in subsidiaries at 31 December 3,035 1,780 the capital contribution relating to share based payment is for 3,165,857 (2013: 3,010,375) 0. All subsidiaries are included in the consolidation and the Directors believe that the fair value of all subsidiaries exceeds their carrying values. Investment in joint venture 2014 2013 �000 �000 At 1 January 195 167 Share of (loss)/proft (82) 46 Foreign exchange loss on consolidation (10) (18) At 31 December 103 195 the joint venture listed below has share capital consisting solely of Ordinary shares, which are held directly by the Group. Nature of investment in joint venture 2014 and 2013 Place of business/ Name of entity country of Incorporation % of ownership interest Nature of the relationship Measurement method Adiga Life Sciences Canada 50 Note 1 Equity Note 1 Adiga Life Sciences (�Adiga�) is a joint venture with McMaster University in Canada for early epitope and mechanistic clinical studies. Adiga is a private company and there is no quoted market price available for its shares. There are no contingent liabilities or commitments relating to the Group�s interest in the joint venture. Summarised fnancial information for joint venture Set out below is the summarised fnancial information for Adiga which is accounted for using the equity method. Reconciliation of summarised fnancial information Reconciliation of the summarised fnancial information presented to the carrying amount of the Company�s interest in the joint venture. Other receivables Group Company 2014 2013 2014 2013 �000 �000 �000 �000 Other receivables 700 717 64 90 Prepayments and accrued interest 1,949 498 1,530 449 Receivables from subsidiary undertakings � � 120,989 93,618 Total trade and other receivables 2,649 1,215 122,583 94,157 the fair value of other receivables are their current book values. Receivables from subsidiary undertakings are amounts provided by the Company to its subsidiaries in order to undertake studies. Trade and other payables Group Company 2014 2013 2014 2013 �000 �000 �000 �000 Trade payables 2,746 3,461 321 523 Social security and other taxes 199 104 � � Other payables 40 19 � � Accruals 6,781 2,391 332 � Total trade and other payables 9,766 5,975 653 523 Circassia Pharmaceuticals plc Annual report and accounts 2014 97 Notes to the fnancial statements continued 18. Financial liabilities Group Company 2014 2013 2014 2013 �000 �000 �000 �000 Convertible loan notes � 2,012 � 2,012 Financial liabilities � 2,012 � 2,012 the Group had in issue nil (2013:115) convertible loan notes which accrued interest at the daily Libor rate and were convertible into fully paid Ordinary shares at the option of the holder at any time and were to be redeemed, if they had not previously been converted, on 31 March 2016. The loan notes were classifed as current liabilities as the Group did not have an unconditional right to defer settlement for at least 12 months after the end of the reporting period. Borrowing costs were recognised in proft or loss in the period in which they were incurred. As part of the capital reorganisation in 2014, the 115 loan notes and accrued interest were converted into 7,155 Ordinary shares (note 21). Financial instruments the Group�s fnancial instruments comprise cash and cash equivalents, derivatives, convertible loan notes, short-term bank deposits, other receivables and trade and other payables. Additional disclosures are set out in the accounting policies relating to risk management (note 2). The Group had the following fnancial instruments at 31 December each year: 2014 2013 �000 �000 Assets Cash and cash equivalents 29,716 23,568 Short-term bank deposits 156,874 7,047 Other receivables 1,566 1,215 Loans and receivables 188,156 31,830 2014 2013 �000 �000 Liabilities Trade and other payables � current 9,766 5,975 Financial liabilities � 2,012 Financial liabilities at amortised cost 9,766 7,987 Circassia Pharmaceuticals plc Annual report and accounts 2014 98 the Company had the following fnancial instruments at 31 December each year: 2014 2013 �000 �000 Assets Cash and cash equivalents 18,754 3,839 Short-term bank deposits 156,874 7,047 Other receivables 1,519 539 Receivable from subsidiary undertaking 120,989 93,618 Loans and receivables 298,136 105,043 2014 2013 �000 �000 Liabilities Trade and other payables � current 653 523 Financial liabilities 2,012 Financial liabilities at amortised cost 653 2,535 Cash balances comprise foating rate instant access deposits earning interest at prevailing bank rates. Fair value the Directors consider that the fair values of the Group�s fnancial instruments do not difer signifcantly from their book values. Deferred taxation the Group has no recognised deferred tax assets or liabilities at 31 December 2014 (2013: nil). The Group has an unrecognised deferred tax asset in respect of: 2014 2013 �000 �000 Losses 15,323 11,652 Accelerated capital allowances 43 � Other 1,337 1 Total unrecognised deferred tax asset 16,703 11,653 In light of the continuing losses, recovery of the deferred tax asset is not sufciently certain, and therefore no asset has been recognised. Circassia Pharmaceuticals plc Annual report and accounts 2014 99 Notes to the fnancial statements continued 21. Share capital 2014 2013 Authorised, called up and fully paid1 �000 �000 189,419,634 (2013: 80,548,375) Ordinary shares of 0. The Preference A and B shares were converted into 10p Ordinary shares and all 10p Ordinary shares were subsequently subdivided into 0. Immediately prior to admission of the Company�s shares on the London Stock Exchange, the Company efected a capital reorganisation, which resulted in the following: a) Conversion of Preference shares to Ordinary shares There were 514,898 Preference shares all of which converted automatically into Ordinary shares at a conversion rate of one Ordinary share for each Preference share held. This was by way of capitalisation of reserves and resulted in the issue of 327,708 additional 10p Ordinary shares. The movement in share options outstanding is summarised in the following table: 2014 20131 Weighted Weighted average average Number exercise price Number exercise price (�000) (�000) Outstanding at 1 January 3,010 0. The 2013 numbers were updated retrospectively to give efect to the capital reorganisation which occurred on 18 March 2014 the options exercised in 2014 resulted in 1. All other options granted during the year and in previous years were valued using the Black Scholes valuation model. The weighted average fair value of options granted during the period determined using the Monte Carlo Simulation model at the grant date was 1.

Geneva proven avapro 150mg blood sugar fasting levels, Switzerland: Horphag symptoms of immune dysfunction through restoring a cellular anti Research Management; January 24 generic 150mg avapro with mastercard diabetes mellitus hormone imbalance, 2014 2014 cheap 300mg avapro otc diabetes mellitus sweet urine. Internal Clinical Safety Report Geneva cheap 300 mg avapro with mastercard blood glucose borderline, Switzerland: Horphag Research Nutrition research and practice. The treatment of gynaecological disorders with ogy : an international journal published for the British Industrial Pycnogenol. Pycnogenol prevents potassium week crossover study to determine the role of Pycnogenol in modi dichromate K2Cr2O7-induced oxidative damage and nephrotoxic fying blood pressure in mildly hypertensive patients. Protective effects of Pycno extract on climacteric syndrome in 170 perimenopausal women: a genol against ischemia reperfusion-induced oxidative renal randomized, double-blind, placebo-controlled trial. Geneva, Switzerland: Horphag pycnogenol in a rat model of non-alcoholic steatohepatitis. A clinical comparison of Pycnogenol, Antistax, and stock Food and chemical toxicology : an international journal published for the ing in chronic venous insufficiency. The International journal of angi British Industrial Biological Research Association. Journal of clinical biochemistry and nutri with Pycnogenol: a prospective, controlled study. Horse-chestnut seed extract for chronic venous reduces pain and stiffness and improves physical function in adults insufficiency. Effect of pine bark extract venous thrombosis and thrombophlebitis in long-haul flights with (Pycnogenol ) on symptoms of knee osteoarthritis. Anti improves cognitive function, attention and mental performance in diabetic effect of Pycnogenol French maritime pine bark extract in students. Diabetic ulcers: microcirculatory improvement and faster healing with Pycno genol. Improvement of diabetic microangiopathy with Pycnogenol: A prospec tive, controlled study. Pycnogenol improves microcirculation, retinal edema, and visual acuity in early diabetic retinopathy. Combining oral contraceptives with a natural nuclear factor-kappa B inhibitor for the treatment of endometriosis-related pain. French maritime pine bark extract significantly lowers the requirements for analgesic medication in dysmenorrhea: a multicenter, randomized, double-blind, placebo controlled study. The effect of Pycnogenol on patients with dysmenorrhea using low-dose oral contraceptives. A randomised, double-blind, placebo-controlled trial on the effect of Pycnogenol on the climacteric syndrome in peri-menopausal women. At study end, Pycnogenol treated patients reported a 54% reduction in heaviness, a 64% reduction in swelling, and a 64% reduction in pain, compared with reductions of 3%, 7%, and 18%, respectively, in placebo-treated patients (P<0. In both groups, there was no apparent change in venous blood flow, measured via Doppler ultra sound. No pregnancy participant in the Pycnogenol (mean age, 31 group had to stop treatment, years) while 35 out of 69 participants in the control group had to stop using the compression stockings or used them only irregularly. Rate of ankle swelling increased by 36% in the Pycnogenol group and by 91% in the placebo group (P<0. Selected Clinical Trials on Pycnogenol Continued Author/Year Subject Design Duration Dosage Preparation Results 6. Germany; corresponding Pycnogenol significantly reduced to 100 mg aescin/day) (2 lower leg edema from baseline capsules/day). Three sachets); 300-mg months after discontinuation, troxerutin tablets 88% of patients previously on (300-mg Flebil Pycnogenol/troxerutin and 50% of tablets) (Bracco; patients who had taken troxerutin Milan, Italy) remained symptom free. No volume (measured after lying in their legs (22 compression therapy down and 2 hours of sitting) men and 18 during the study. Selected Clinical Trials on Pycnogenol Continued Author/Year Subject Design Duration Dosage Preparation Results Thrombosis 13. There was a significantly lower rate of events in the treatment group compared with placebo (0% vs 5. The Pycnogenol plus stockings group was significantly more effective than Pycnogenol alone (P<0. Pycnogenol was men and 34 standard management significantly better at reducing women; mean only. Combi age, 54 years) ated skin; [2] 150 mg/day nation therapy was more effec oral Pycnogenol; [3] 100 tive than local or oral therapy mg topical Pycnogenol alone. Venoarteriolar response microangiopa significantly increased with thy with edema Pycnogenol vs baseline and (34 men and 26 control (P<0. Foot women; aged skin flux at rest significantly 55-68 years; decreased with Pycnogenol vs mean age, 59 baseline and control (P<0. There was a clinically significant, rapid (5-8 days) decrease in edema in Pycno genol-treated patients with the most severe, visible foot and ankle edema (n=14). Selected Clinical Trials on Pycnogenol Continued Author/Year Subject Design Duration Dosage Preparation Results 18. Pycnogenol significantly decreased fasting plasma glucose greater than did placebo at all time intervals (P<0. Of of diabetic the patients with mild macular retinopathy edema (n=25), Pycnogenol (29 men and significantly improved visual 17 women; acuity (at 2 months only), retinal mean age, 51.

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