Acquisitions of plant and equipment by Tanaka Engineering pic together with movements in the specific index relating to the category of capital goods in which their acqui sitions fall, are as follows:

Date Amount (£000 )

I April 1978 1800 2 January 1980 2400 I July 1982 4200 The company depreciates plant and equipment on a straight-line basis over 10 years assum ing no salvage values. Depreciation is charged only for the part of the year during which an asset is owned . The company's accounting year end is 31 December.