=+. Following the acquisition of shares in SONATA and PRELUDE, the directors of OPUS decided to run down certain parts of OPUS’s business activities. These were finally discontinued in December 2003. The contribution to the business of these activities in 2003 was:

€'000 Turnover 2,500 Cost of sales 2,000 Gross profit 500 Distribution costs (290)

Administrative expenses (200)

Operating profit 10