5. Investments (continued):  From this analysis, management of the Corporation determined the fair value of the Preferred LP Units for each individual Partner.  Below is a summary of the fair value adjustments in 2013 and 2012.  Annual Report  2013  Notes to Financial Statements  55  Opening Fair  Value  Additions  Disposals  Foreign  Exchange  Adjustment  Fair Value  Adjustment  Closing Fair  Value  2013  LifeMark Health  $ 65,500,000  $ -  $30,000,000  $-  $ -  $ 35,500,000  LMS  25,800,000  3,228,822  -  -  3,500,000  32,528,822  Solowave  31,500,000  -  -  -  1,100,000  32,600,000  KMH  55,376,519  54,649  -  -  -  55,431,198  Killick  37,600,000  5,000,000  -  -  2,200,000  44,800,000  Quetico  27,668,877  -  -  1,767,330  -  29,436,207  Labstat  41,718,944  -  -  -  (2,000,000)  39,718,944  Agility Health  13,062,062  8,181,202  -  821,250  -  22,064,514  SHS  -  15,512,014  15,512,014  -  -  -  SCR  -  40,486,389  -  -  -  40,486,389  Sequel  -  70,018,611  -  686,300  -  70,704,911  SMi  -  30,717,310  -  -  -  30,717,310  $298,226,402  $173,198,997  $45,512,014  $3,274,880  $4,800,000  $433,988,295  2012  LifeMark Health  $ 65,500,000  $ -  $-  $-  $ -  $ 65,500,000  LMS  25,300,000  -  -  -  500,000  25,800,000  Solowave  33,050,000  -  -  -  (1,550,000)  31,500,000  KMH  27,900,000  27,476,518  -  -  -  55,376,519  Killick  27,500,000  9,000,000  -  -  1,100,000  37,600,000  Quetico  28,158,290  59,347  -  (548,760)  -  27,668,877  Labstat  -  41,718,944  -  -  -  41,718,944  Agility Health  -  13,025,368  -  36,694  -  13,062,062  $207,408,290  $91,280,177  $-  $(512,066)  $50,000  $298,226,402  The Corporation holds intangible assets as follows:  Intangible Assets:  Acquisition Cost  Capitalized Cost  Accumulated  Amortization  Net Cost  December 31, 2013  End of the Roll  $  7,200,000  74,920  $  (795,656)  $  6,479,264  December 31, 2012  End of the Roll  $  7,200,000  74,920  $  (704,719)  $  6,570,201 