The statement of comprehensive income for the year ended 31 December 2005 of CLINIC Limited (CLINIC) and a statement of financial position as at that date, together with comparative figures, are as follows.
Statement of Comprehensive Income for the Year Ended 31 December 

Additional Information:
d On 1 July 2005, CLINIC issued 60,000 €1 ordinary shares at €2 per share. Additionally, CLINIC purchased and cancelled 30,000 of its own €1 ordinary shares on 1 October 2005 at €2 per share.
During the year ended 31 December 2005, CLINIC sold non-current assets with a net book value of €90,000, which had originally cost €750,000, for cash. Included in trade payables at 31 December 2005 is an amount of €450,000 in respect of non-current assets purchased during the year ended 31 December 2005.
. Depreciation of €600,000 was charged during the year ended 31 December 2005.
This amount is included in ‘other operating expenses’, together with a profit on disposal on non-current assets of €60,000. Also included in other operating expenses is €30,000 paid in connection with the issue and purchase of ordinary shares during the year.
. During the year ended 31 December 2005, the following dividends were debited to equity: 

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2005 2004 '000 '000 Revenue 11,250 9,900 Cost of sales (7.890) (6.750) Gross profit 3,360 3,150 Other operating expenses (2.670) (2,610)