Consolidated Parent  entity  entity 2004 2004 $’000 $’000 Future income tax benefits  5,006  4,876 NON-CURRENT ASSETS - DEFERRED TAX ASSETS 15 Borrowing costs, at cost  616  0 Less accumulated amortisation  (176)  Net borrowing costs  440  0 NON-CURRENT ASSETS - OTHER NON-CURRENT ASSETS 16 Consolidated Parent  entity  entity 2004 2004 $’000 $’000 Goodwill and brand, at cost  53,570  0 Less accumulated amortisation  (8,235)  Net goodwill  45,335  0 Trademarks, at cost  14  0  Less accumulated depreciation  0  0 Net trademarks  14  0 Total net intangibles  45,349  0 Brand  Goodwill  Name Trademarks  Totals  $’000  $’000  $’000  $’000 Reconciliations – consolidated entity Carrying amounts at 8 April 2004  0  0  0  0  Additions  2  2  Disposals  0  0  0  0  Additions through acquisition  45,760  12  45,772 Depreciation and amortisation  (425)  0  0  (425) Foreign currency exchange differences  0  0 Carrying amounts at 26 June 2004  45,335  0  14  45,349 Reconciliation – parent entity  Carrying amounts at 8 April 2004  0  0  0  0  Additions  Disposals  0  0  0  0  Additions through acquisition  Depreciation and amortisation  0  0  0  0  Foreign currency exchange differences  0 Carrying amounts at 26 June 2004  0  0  0  0 NON-CURRENT ASSETS - INTANGIBLES 14 NOTES TO THE FINANCIAL STATEMENTS CONTINUED Notes to and forming part of the Consolidated Financial Statements For the period from incorporation to 26 June 2004 64