=+The notes to the accounts state that the company revalued its non-industrial properties on 31 December 1991. It is company policy not to provide depreciation on these properties, but to maintain them out of revenue expenditure to a standard which ensures that their estimated aggregate realisable value exceeds their net book amounts. During year ended 31 December 1990 and 1991, €200,000 and €250,000 was debited to equity in respect of dividends paid.