=+Dividends proposed, but not yet approved, at 31 December 2004 to ROLL preference and ordi- nary shareholders

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=+Dividends proposed, but not yet approved, at 31 December 2004 to ROLL’ preference and ordi- nary shareholders amount to €32,000 and €160,000 respectively. At 31 December 2003, ROLL has accrued the debenture interest payable for the period 1 July 2003 to 31 December 2003.

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