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Extensible Markup Language  |  2003-03-31  |  28.7 KB  |  336 lines
  1. <?xml version="1.0" encoding="utf-8"?>
  2. <!-- (c) 2002 IASC Fountation and XBRL International -->
  3. <!-- Date/time created: 11/8/2002 1:02:57 PM -->
  4. <group 
  5.        xmlns='http://www.xbrl.org/2001/instance'
  6.        xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance'
  7.        xmlns:iascf-pfs='http://www.xbrl.org/taxonomy/int/fr/ias/ci/pfs/2002-11-15'
  8.        xmlns:iso4217='http://www.xbrlSolutions.com/taxonomies/iso4217/2002-06-30'
  9.        xsi:schemaLocation='
  10.                  http://www.xbrl.org/taxonomy/int/fr/ias/ci/pfs/2002-11-15 http://www.altova.com/schemas/xbrl/ias-ci-pfs-2002-11-15.xsd 
  11.                  http://www.xbrlSolutions.com/taxonomies/iso4217/2002-06-30 http://www.xbrlsolutions.com/taxonomies/iso4217/2002-06-30/iso4217.xsd 
  12.        '>
  13. <!-- Row:10 Property, plant and equipment -->
  14.       <iascf-pfs:PropertyPlantEquipment numericContext='Current_AsOf'>540000</iascf-pfs:PropertyPlantEquipment>
  15.       <iascf-pfs:PropertyPlantEquipment numericContext='Prior_AsOf'>400000</iascf-pfs:PropertyPlantEquipment>
  16. <!-- Row:11 Investment property -->
  17.       <iascf-pfs:InvestmentProperty numericContext='Current_AsOf'>150000</iascf-pfs:InvestmentProperty>
  18.       <iascf-pfs:InvestmentProperty numericContext='Prior_AsOf'>150000</iascf-pfs:InvestmentProperty>
  19. <!-- Row:12 Goodwill -->
  20.       <iascf-pfs:Goodwill numericContext='Current_AsOf'>140000</iascf-pfs:Goodwill>
  21.       <iascf-pfs:Goodwill numericContext='Prior_AsOf'>150000</iascf-pfs:Goodwill>
  22. <!-- Row:13 Investments in associates -->
  23.       <iascf-pfs:InvestmentsAssociates numericContext='Current_AsOf'>60000</iascf-pfs:InvestmentsAssociates>
  24.       <iascf-pfs:InvestmentsAssociates numericContext='Prior_AsOf'>60000</iascf-pfs:InvestmentsAssociates>
  25. <!-- Row:16 Total Non Current Assets -->
  26.       <iascf-pfs:NonCurrentAssets numericContext='Current_AsOf'>890000</iascf-pfs:NonCurrentAssets>
  27.       <iascf-pfs:NonCurrentAssets numericContext='Prior_AsOf'>760000</iascf-pfs:NonCurrentAssets>
  28. <!-- Row:19 Inventories -->
  29.       <iascf-pfs:Inventories numericContext='Current_AsOf'>350000</iascf-pfs:Inventories>
  30.       <iascf-pfs:Inventories numericContext='Prior_AsOf'>175000</iascf-pfs:Inventories>
  31. <!-- Row:20 Trade and other receivables -->
  32.       <iascf-pfs:TradeOtherReceivablesCurrent numericContext='Current_AsOf'>490000</iascf-pfs:TradeOtherReceivablesCurrent>
  33.       <iascf-pfs:TradeOtherReceivablesCurrent numericContext='Prior_AsOf'>590000</iascf-pfs:TradeOtherReceivablesCurrent>
  34. <!-- Row:21 Prepayments -->
  35.       <iascf-pfs:PrepaymentsCurrent numericContext='Current_AsOf'>5000</iascf-pfs:PrepaymentsCurrent>
  36.       <iascf-pfs:PrepaymentsCurrent numericContext='Prior_AsOf'>5000</iascf-pfs:PrepaymentsCurrent>
  37. <!-- Row:22 Cash and cash equivalents -->
  38.       <iascf-pfs:CashCashEquivalents numericContext='Current_AsOf'>849000</iascf-pfs:CashCashEquivalents>
  39.       <iascf-pfs:CashCashEquivalents numericContext='Prior_AsOf'>547000</iascf-pfs:CashCashEquivalents>
  40. <!-- Row:24 Total Current Assets -->
  41.       <iascf-pfs:CurrentAssets numericContext='Current_AsOf'>1694000</iascf-pfs:CurrentAssets>
  42.       <iascf-pfs:CurrentAssets numericContext='Prior_AsOf'>1317000</iascf-pfs:CurrentAssets>
  43. <!-- Row:26 Total Assets -->
  44.       <iascf-pfs:Assets numericContext='Current_AsOf'>2584000</iascf-pfs:Assets>
  45.       <iascf-pfs:Assets numericContext='Prior_AsOf'>2077000</iascf-pfs:Assets>
  46. <!-- Row:31 Issued capital -->
  47.       <iascf-pfs:IssuedCapital numericContext='Current_AsOf'>300000</iascf-pfs:IssuedCapital>
  48.       <iascf-pfs:IssuedCapital numericContext='Prior_AsOf'>300000</iascf-pfs:IssuedCapital>
  49. <!-- Row:32 Reserves -->
  50.       <iascf-pfs:Reserves numericContext='Current_AsOf'>102000</iascf-pfs:Reserves>
  51.       <iascf-pfs:Reserves numericContext='Prior_AsOf'>104000</iascf-pfs:Reserves>
  52. <!-- Row:33 Accumulated profits -->
  53.       <iascf-pfs:RetainedProfitsAccumulatedLosses numericContext='Current_AsOf'>1083000</iascf-pfs:RetainedProfitsAccumulatedLosses>
  54.       <iascf-pfs:RetainedProfitsAccumulatedLosses numericContext='Prior_AsOf'>629600</iascf-pfs:RetainedProfitsAccumulatedLosses>
  55. <!-- Row:35 Total capital and reserves -->
  56.       <iascf-pfs:Equity numericContext='Current_AsOf'>1485000</iascf-pfs:Equity>
  57.       <iascf-pfs:Equity numericContext='Prior_AsOf'>1033600</iascf-pfs:Equity>
  58. <!-- Row:37 Minority interest -->
  59.       <iascf-pfs:MinorityInterestsNetAssets numericContext='Current_AsOf'>91000</iascf-pfs:MinorityInterestsNetAssets>
  60.       <iascf-pfs:MinorityInterestsNetAssets numericContext='Prior_AsOf'>90400</iascf-pfs:MinorityInterestsNetAssets>
  61. <!-- Row:40 Interest bearing borrowings -->
  62.       <iascf-pfs:InterestBearingBorrowingsNonCurrent numericContext='Current_AsOf'>560000</iascf-pfs:InterestBearingBorrowingsNonCurrent>
  63.       <iascf-pfs:InterestBearingBorrowingsNonCurrent numericContext='Prior_AsOf'>530000</iascf-pfs:InterestBearingBorrowingsNonCurrent>
  64. <!-- Row:41 Deferred tax -->
  65.       <iascf-pfs:DeferredIncomeNonCurrent numericContext='Current_AsOf'>31000</iascf-pfs:DeferredIncomeNonCurrent>
  66.       <iascf-pfs:DeferredIncomeNonCurrent numericContext='Prior_AsOf'>31000</iascf-pfs:DeferredIncomeNonCurrent>
  67. <!-- Row:42 Retirement benefit obligation -->
  68.       <iascf-pfs:PostEmploymentBenefitObligationNonCurrent numericContext='Current_AsOf'>66000</iascf-pfs:PostEmploymentBenefitObligationNonCurrent>
  69.       <iascf-pfs:PostEmploymentBenefitObligationNonCurrent numericContext='Prior_AsOf'>66000</iascf-pfs:PostEmploymentBenefitObligationNonCurrent>
  70. <!-- Row:44 Total non current liabilities -->
  71.       <iascf-pfs:NonCurrentLiabilities numericContext='Current_AsOf'>657000</iascf-pfs:NonCurrentLiabilities>
  72.       <iascf-pfs:NonCurrentLiabilities numericContext='Prior_AsOf'>627000</iascf-pfs:NonCurrentLiabilities>
  73. <!-- Row:47 Trade and other payables -->
  74.       <iascf-pfs:TradeOtherPayablesCurrent numericContext='Current_AsOf'>229000</iascf-pfs:TradeOtherPayablesCurrent>
  75.       <iascf-pfs:TradeOtherPayablesCurrent numericContext='Prior_AsOf'>204000</iascf-pfs:TradeOtherPayablesCurrent>
  76. <!-- Row:48 Current portion of interest bearing borrowings -->
  77.       <iascf-pfs:InterestBearingBorrowingsCurrent numericContext='Current_AsOf'>100000</iascf-pfs:InterestBearingBorrowingsCurrent>
  78.       <iascf-pfs:InterestBearingBorrowingsCurrent numericContext='Prior_AsOf'>100000</iascf-pfs:InterestBearingBorrowingsCurrent>
  79. <!-- Row:49 Other liabilities -->
  80.       <iascf-pfs:OtherLiabilitiesCurrent numericContext='Current_AsOf'>22000</iascf-pfs:OtherLiabilitiesCurrent>
  81.       <iascf-pfs:OtherLiabilitiesCurrent numericContext='Prior_AsOf'>22000</iascf-pfs:OtherLiabilitiesCurrent>
  82. <!-- Row:51 Total current liabilities -->
  83.       <iascf-pfs:CurrentLiabilities numericContext='Current_AsOf'>351000</iascf-pfs:CurrentLiabilities>
  84.       <iascf-pfs:CurrentLiabilities numericContext='Prior_AsOf'>326000</iascf-pfs:CurrentLiabilities>
  85. <!-- Row:53 Total equity and liabilities -->
  86.       <iascf-pfs:LiabilitiesEquity numericContext='Current_AsOf'>2584000</iascf-pfs:LiabilitiesEquity>
  87.       <iascf-pfs:LiabilitiesEquity numericContext='Prior_AsOf'>2077000</iascf-pfs:LiabilitiesEquity>
  88. <!-- Row:61 Sales -->
  89.       <iascf-pfs:RevenueFunction numericContext='Current_ForPeriod'>1300000</iascf-pfs:RevenueFunction>
  90.       <iascf-pfs:RevenueFunction numericContext='Prior_ForPeriod'>1200000</iascf-pfs:RevenueFunction>
  91. <!-- Row:63 Cost of goods sold -->
  92.       <iascf-pfs:CostSalesFunction numericContext='Current_ForPeriod'>500000</iascf-pfs:CostSalesFunction>
  93.       <iascf-pfs:CostSalesFunction numericContext='Prior_ForPeriod'>550000</iascf-pfs:CostSalesFunction>
  94. <!-- Row:65 Gross profit -->
  95.       <iascf-pfs:GrossProfitFunction numericContext='Current_ForPeriod'>800000</iascf-pfs:GrossProfitFunction>
  96.       <iascf-pfs:GrossProfitFunction numericContext='Prior_ForPeriod'>650000</iascf-pfs:GrossProfitFunction>
  97. <!-- Row:67 Other operating income -->
  98.       <iascf-pfs:OtherOperatingIncome numericContext='Current_ForPeriod'>21000</iascf-pfs:OtherOperatingIncome>
  99.       <iascf-pfs:OtherOperatingIncome numericContext='Prior_ForPeriod'>18000</iascf-pfs:OtherOperatingIncome>
  100. <!-- Row:69 Distribution costs -->
  101.       <iascf-pfs:MarketingDistributionCostsFunction numericContext='Current_ForPeriod'>90000</iascf-pfs:MarketingDistributionCostsFunction>
  102.       <iascf-pfs:MarketingDistributionCostsFunction numericContext='Prior_ForPeriod'>80000</iascf-pfs:MarketingDistributionCostsFunction>
  103. <!-- Row:70 Administrative expenses -->
  104.       <iascf-pfs:AdministrativeExpensesFunction numericContext='Current_ForPeriod'>50000</iascf-pfs:AdministrativeExpensesFunction>
  105.       <iascf-pfs:AdministrativeExpensesFunction numericContext='Prior_ForPeriod'>49000</iascf-pfs:AdministrativeExpensesFunction>
  106. <!-- Row:71 Other operating expenses -->
  107.       <iascf-pfs:OtherMiscellaneousOperatingExpensesFunction numericContext='Current_ForPeriod'>31000</iascf-pfs:OtherMiscellaneousOperatingExpensesFunction>
  108.       <iascf-pfs:OtherMiscellaneousOperatingExpensesFunction numericContext='Prior_ForPeriod'>32000</iascf-pfs:OtherMiscellaneousOperatingExpensesFunction>
  109. <!-- Row:73 Profit from operations -->
  110.       <iascf-pfs:ProfitLossOperations numericContext='Current_ForPeriod'>650000</iascf-pfs:ProfitLossOperations>
  111.       <iascf-pfs:ProfitLossOperations numericContext='Prior_ForPeriod'>507000</iascf-pfs:ProfitLossOperations>
  112. <!-- Row:75 Finance cost -->
  113.       <iascf-pfs:FinanceCosts numericContext='Current_ForPeriod'>9000</iascf-pfs:FinanceCosts>
  114.       <iascf-pfs:FinanceCosts numericContext='Prior_ForPeriod'>8000</iascf-pfs:FinanceCosts>
  115. <!-- Row:76 Income from associates -->
  116.       <iascf-pfs:ShareProfitLossEquityAccountedAssociates numericContext='Current_ForPeriod'>20000</iascf-pfs:ShareProfitLossEquityAccountedAssociates>
  117.       <iascf-pfs:ShareProfitLossEquityAccountedAssociates numericContext='Prior_ForPeriod'>18000</iascf-pfs:ShareProfitLossEquityAccountedAssociates>
  118. <!-- Row:78 Profit before tax -->
  119.       <iascf-pfs:ProfitLossBeforeTax numericContext='Current_ForPeriod'>661000</iascf-pfs:ProfitLossBeforeTax>
  120.       <iascf-pfs:ProfitLossBeforeTax numericContext='Prior_ForPeriod'>517000</iascf-pfs:ProfitLossBeforeTax>
  121. <!-- Row:80 Income tax expense -->
  122.       <iascf-pfs:IncomeTaxExpenseIncome numericContext='Current_ForPeriod'>107000</iascf-pfs:IncomeTaxExpenseIncome>
  123.       <iascf-pfs:IncomeTaxExpenseIncome numericContext='Prior_ForPeriod'>95000</iascf-pfs:IncomeTaxExpenseIncome>
  124. <!-- Row:82 Profit after tax -->
  125.       <iascf-pfs:ProfitLossAfterTax numericContext='Current_ForPeriod'>554000</iascf-pfs:ProfitLossAfterTax>
  126.       <iascf-pfs:ProfitLossAfterTax numericContext='Prior_ForPeriod'>422000</iascf-pfs:ProfitLossAfterTax>
  127. <!-- Row:84 Minority interest in group profit -->
  128.       <iascf-pfs:MinorityInterestsIncludedGroupProfitLoss numericContext='Current_ForPeriod'>600</iascf-pfs:MinorityInterestsIncludedGroupProfitLoss>
  129.       <iascf-pfs:MinorityInterestsIncludedGroupProfitLoss numericContext='Prior_ForPeriod'>400</iascf-pfs:MinorityInterestsIncludedGroupProfitLoss>
  130. <!-- Row:86 Net profit for period -->
  131.       <iascf-pfs:NetProfitLossTransferredToEquity numericContext='Current_ForPeriod'>553400</iascf-pfs:NetProfitLossTransferredToEquity>
  132.       <iascf-pfs:NetProfitLossTransferredToEquity numericContext='Prior_ForPeriod'>421600</iascf-pfs:NetProfitLossTransferredToEquity>
  133. <!-- Row:90 Basic -->
  134.       <iascf-pfs:BasicEarningsLossPerShare numericContext='Current_Shares'>1.84</iascf-pfs:BasicEarningsLossPerShare>
  135.       <iascf-pfs:BasicEarningsLossPerShare numericContext='Prior_Shares'>1.41</iascf-pfs:BasicEarningsLossPerShare>
  136. <!-- Row:91 Diluted -->
  137.       <iascf-pfs:DilutedEarningsLossPerShare numericContext='Current_Shares'>1.84</iascf-pfs:DilutedEarningsLossPerShare>
  138.       <iascf-pfs:DilutedEarningsLossPerShare numericContext='Prior_Shares'>1.41</iascf-pfs:DilutedEarningsLossPerShare>
  139. <!-- Row:101 Net profit -->
  140.       <iascf-pfs:CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity numericContext='Current_ForPeriod'>553400</iascf-pfs:CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity>
  141.       <iascf-pfs:CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity numericContext='Prior_ForPeriod'>421600</iascf-pfs:CashFlowsBeforeChangesWorkingCapitalProfitLossOperationsNetProfitLossTransferredToEquity>
  142. <!-- Row:104 Depreciation of property, plant and equipment -->
  143.       <iascf-pfs:DepreciationRelatingCashFlowsOperatingActivities numericContext='Current_ForPeriod'>10000</iascf-pfs:DepreciationRelatingCashFlowsOperatingActivities>
  144.       <iascf-pfs:DepreciationRelatingCashFlowsOperatingActivities numericContext='Prior_ForPeriod'>10000</iascf-pfs:DepreciationRelatingCashFlowsOperatingActivities>
  145. <!-- Row:105 Amortisation of goodwill -->
  146.       <iascf-pfs:AmortisationRelatingCashFlowsOperatingActivities numericContext='Current_ForPeriod'>10000</iascf-pfs:AmortisationRelatingCashFlowsOperatingActivities>
  147.       <iascf-pfs:AmortisationRelatingCashFlowsOperatingActivities numericContext='Prior_ForPeriod'>10000</iascf-pfs:AmortisationRelatingCashFlowsOperatingActivities>
  148. <!-- Row:106 Minority interest -->
  149.       <iascf-pfs:AdjustmentsReconcileProfitLossOperationsMinorityInterestsIncludedGroupProfitLoss numericContext='Current_ForPeriod'>600</iascf-pfs:AdjustmentsReconcileProfitLossOperationsMinorityInterestsIncludedGroupProfitLoss>
  150.       <iascf-pfs:AdjustmentsReconcileProfitLossOperationsMinorityInterestsIncludedGroupProfitLoss numericContext='Prior_ForPeriod'>400</iascf-pfs:AdjustmentsReconcileProfitLossOperationsMinorityInterestsIncludedGroupProfitLoss>
  151. <!-- Row:108 Operating cash flows before movements in working capital -->
  152.       <iascf-pfs:CashFlowsBeforeChangesWorkingCapital numericContext='Current_ForPeriod'>574000</iascf-pfs:CashFlowsBeforeChangesWorkingCapital>
  153.       <iascf-pfs:CashFlowsBeforeChangesWorkingCapital numericContext='Prior_ForPeriod'>442000</iascf-pfs:CashFlowsBeforeChangesWorkingCapital>
  154. <!-- Row:110 (Increase) decrease in inventories -->
  155.       <iascf-pfs:IncreaseDecreaseInventories numericContext='Current_ForPeriod'>-175000</iascf-pfs:IncreaseDecreaseInventories>
  156.       <iascf-pfs:IncreaseDecreaseInventories numericContext='Prior_ForPeriod'>-75000</iascf-pfs:IncreaseDecreaseInventories>
  157. <!-- Row:111 (Increase) decrease in trade receivables -->
  158.       <iascf-pfs:IncreaseDecreaseTradeOtherReceivables numericContext='Current_ForPeriod'>100000</iascf-pfs:IncreaseDecreaseTradeOtherReceivables>
  159.       <iascf-pfs:IncreaseDecreaseTradeOtherReceivables numericContext='Prior_ForPeriod'>-50000</iascf-pfs:IncreaseDecreaseTradeOtherReceivables>
  160. <!-- Row:112 (Increase) decrease in prepayments -->
  161.       <iascf-pfs:IncreaseDecreasePrepayments numericContext='Current_ForPeriod'>0</iascf-pfs:IncreaseDecreasePrepayments>
  162.       <iascf-pfs:IncreaseDecreasePrepayments numericContext='Prior_ForPeriod'>0</iascf-pfs:IncreaseDecreasePrepayments>
  163. <!-- Row:113 Increase (decrease) in trade payables -->
  164.       <iascf-pfs:IncreaseDecreaseTradeOtherPayables numericContext='Current_ForPeriod'>25000</iascf-pfs:IncreaseDecreaseTradeOtherPayables>
  165.       <iascf-pfs:IncreaseDecreaseTradeOtherPayables numericContext='Prior_ForPeriod'>25000</iascf-pfs:IncreaseDecreaseTradeOtherPayables>
  166. <!-- Row:115 Net Cash Provided by Operating Activities -->
  167.       <iascf-pfs:NetCashFlowsUsedOperatingActivities numericContext='Current_ForPeriod'>524000</iascf-pfs:NetCashFlowsUsedOperatingActivities>
  168.       <iascf-pfs:NetCashFlowsUsedOperatingActivities numericContext='Prior_ForPeriod'>342000</iascf-pfs:NetCashFlowsUsedOperatingActivities>
  169. <!-- Row:118 Purchase of property, plant and equipment -->
  170.       <iascf-pfs:PaymentsAcquirePropertyPlantEquipment numericContext='Current_ForPeriod'>200000</iascf-pfs:PaymentsAcquirePropertyPlantEquipment>
  171.       <iascf-pfs:PaymentsAcquirePropertyPlantEquipment numericContext='Prior_ForPeriod'>100000</iascf-pfs:PaymentsAcquirePropertyPlantEquipment>
  172. <!-- Row:119 Disposal of propery, plant and equipment -->
  173.       <iascf-pfs:ProceedsDisposalPropertyPlantEquipment numericContext='Current_ForPeriod'>50000</iascf-pfs:ProceedsDisposalPropertyPlantEquipment>
  174.       <iascf-pfs:ProceedsDisposalPropertyPlantEquipment numericContext='Prior_ForPeriod'>0</iascf-pfs:ProceedsDisposalPropertyPlantEquipment>
  175. <!-- Row:121 Net Cash Provided by (Used by) Investing Activities -->
  176.       <iascf-pfs:NetCashFlowsUsedInvestingActivities numericContext='Current_ForPeriod'>0</iascf-pfs:NetCashFlowsUsedInvestingActivities>
  177.       <iascf-pfs:NetCashFlowsUsedInvestingActivities numericContext='Prior_ForPeriod'>0</iascf-pfs:NetCashFlowsUsedInvestingActivities>
  178. <!-- Row:124 Dividends paid -->
  179.       <iascf-pfs:DividendsPaidClassifiedFinancing numericContext='Current_ForPeriod'>100000</iascf-pfs:DividendsPaidClassifiedFinancing>
  180.       <iascf-pfs:DividendsPaidClassifiedFinancing numericContext='Prior_ForPeriod'>50000</iascf-pfs:DividendsPaidClassifiedFinancing>
  181. <!-- Row:125 Proceeds from long term borrowing -->
  182.       <iascf-pfs:ProceedsIssueFinancialLiabilityInstruments numericContext='Current_ForPeriod'>100000</iascf-pfs:ProceedsIssueFinancialLiabilityInstruments>
  183.       <iascf-pfs:ProceedsIssueFinancialLiabilityInstruments numericContext='Prior_ForPeriod'>200000</iascf-pfs:ProceedsIssueFinancialLiabilityInstruments>
  184. <!-- Row:126 Payment of long term borrowing -->
  185.       <iascf-pfs:RepaymentFinancialLiabilityInstruments numericContext='Current_ForPeriod'>-70000</iascf-pfs:RepaymentFinancialLiabilityInstruments>
  186.       <iascf-pfs:RepaymentFinancialLiabilityInstruments numericContext='Prior_ForPeriod'>-50000</iascf-pfs:RepaymentFinancialLiabilityInstruments>
  187. <!-- Row:128 Net Cash Provided by (Used by) Financing Activities -->
  188.       <iascf-pfs:NetCashFlowsUsedFinancingActivities numericContext='Current_ForPeriod'>-70000</iascf-pfs:NetCashFlowsUsedFinancingActivities>
  189.       <iascf-pfs:NetCashFlowsUsedFinancingActivities numericContext='Prior_ForPeriod'>100000</iascf-pfs:NetCashFlowsUsedFinancingActivities>
  190. <!-- Row:130 Net increase (decrease) in Cash and cash equivalents -->
  191.       <iascf-pfs:NetIncreaseDecreaseCashCashEquivalents numericContext='Current_ForPeriod'>304000</iascf-pfs:NetIncreaseDecreaseCashCashEquivalents>
  192.       <iascf-pfs:NetIncreaseDecreaseCashCashEquivalents numericContext='Prior_ForPeriod'>342000</iascf-pfs:NetIncreaseDecreaseCashCashEquivalents>
  193. <!-- Row:132 Cash and Cash Equivalents, Beginning of Year -->
  194.       <iascf-pfs:CashCashEquivalentsBeginningBalance numericContext='Prior_AsOf'>547000</iascf-pfs:CashCashEquivalentsBeginningBalance>
  195.       <iascf-pfs:CashCashEquivalentsBeginningBalance numericContext='PriorPrior_AsOf'>201000</iascf-pfs:CashCashEquivalentsBeginningBalance>
  196. <!-- Row:134 Effect of Foreign Exchange Rate Changes -->
  197.       <iascf-pfs:EffectExchangeRateChangesCashCashEquivalents numericContext='Current_ForPeriod'>-2000</iascf-pfs:EffectExchangeRateChangesCashCashEquivalents>
  198.       <iascf-pfs:EffectExchangeRateChangesCashCashEquivalents numericContext='Prior_ForPeriod'>4000</iascf-pfs:EffectExchangeRateChangesCashCashEquivalents>
  199. <!-- Row:136 Cash and Cash Equivalents, End of Year -->
  200.       <iascf-pfs:CashCashEquivalentsEndingBalance numericContext='Current_AsOf'>849000</iascf-pfs:CashCashEquivalentsEndingBalance>
  201.       <iascf-pfs:CashCashEquivalentsEndingBalance numericContext='Prior_AsOf'>547000</iascf-pfs:CashCashEquivalentsEndingBalance>
  202. <!-- Row:287 Beginning balance, Share Capital -->
  203.       <iascf-pfs:ShareCapitalOrdinarySharesBeginningBalanceOriginallyStated numericContext='Prior_AsOf'>300000</iascf-pfs:ShareCapitalOrdinarySharesBeginningBalanceOriginallyStated>
  204.       <iascf-pfs:ShareCapitalOrdinarySharesBeginningBalanceOriginallyStated numericContext='PriorPrior_AsOf'>300000</iascf-pfs:ShareCapitalOrdinarySharesBeginningBalanceOriginallyStated>
  205. <!-- Row:294 Ending balance, Share Capital -->
  206.       <iascf-pfs:ShareCapitalOrdinarySharesEndingBalance numericContext='Current_AsOf'>300000</iascf-pfs:ShareCapitalOrdinarySharesEndingBalance>
  207.       <iascf-pfs:ShareCapitalOrdinarySharesEndingBalance numericContext='Prior_AsOf'>300000</iascf-pfs:ShareCapitalOrdinarySharesEndingBalance>
  208. <!-- Row:298 Beginning balance, Revaluation Reserve -->
  209.       <iascf-pfs:RevaluationReservesBeginningBalanceOriginallyStated numericContext='Prior_AsOf'>100000</iascf-pfs:RevaluationReservesBeginningBalanceOriginallyStated>
  210.       <iascf-pfs:RevaluationReservesBeginningBalanceOriginallyStated numericContext='PriorPrior_AsOf'>90000</iascf-pfs:RevaluationReservesBeginningBalanceOriginallyStated>
  211. <!-- Row:302 Revaluation of property, plant and equipment, Revaluation Reserve -->
  212.       <iascf-pfs:RevaluationReservesChangesNetGainsLossesNotRecognisedIncome numericContext='Current_ForPeriod'>0</iascf-pfs:RevaluationReservesChangesNetGainsLossesNotRecognisedIncome>
  213.       <iascf-pfs:RevaluationReservesChangesNetGainsLossesNotRecognisedIncome numericContext='Prior_ForPeriod'>10000</iascf-pfs:RevaluationReservesChangesNetGainsLossesNotRecognisedIncome>
  214. <!-- Row:305 Ending balance, Revaluation Reserve -->
  215.       <iascf-pfs:RevaluationReservesEndingBalance numericContext='Current_AsOf'>100000</iascf-pfs:RevaluationReservesEndingBalance>
  216.       <iascf-pfs:RevaluationReservesEndingBalance numericContext='Prior_AsOf'>100000</iascf-pfs:RevaluationReservesEndingBalance>
  217. <!-- Row:308 Beginning balance, Translation Reserve -->
  218.       <iascf-pfs:TranslationReservesBeginningBalanceOriginallyStated numericContext='Prior_AsOf'>4000</iascf-pfs:TranslationReservesBeginningBalanceOriginallyStated>
  219.       <iascf-pfs:TranslationReservesBeginningBalanceOriginallyStated numericContext='PriorPrior_AsOf'>0</iascf-pfs:TranslationReservesBeginningBalanceOriginallyStated>
  220. <!-- Row:313 Foreign translation adjustment, Translation Reserve -->
  221.       <iascf-pfs:TranslationReservesChangesForeignCurrencyTranslationEffect numericContext='Current_ForPeriod'>-2000</iascf-pfs:TranslationReservesChangesForeignCurrencyTranslationEffect>
  222.       <iascf-pfs:TranslationReservesChangesForeignCurrencyTranslationEffect numericContext='Prior_ForPeriod'>4000</iascf-pfs:TranslationReservesChangesForeignCurrencyTranslationEffect>
  223. <!-- Row:315 Ending balance, Translation Reserve -->
  224.       <iascf-pfs:TranslationReservesEndingBalance numericContext='Current_AsOf'>2000</iascf-pfs:TranslationReservesEndingBalance>
  225.       <iascf-pfs:TranslationReservesEndingBalance numericContext='Prior_AsOf'>4000</iascf-pfs:TranslationReservesEndingBalance>
  226. <!-- Row:321 Beginning balance, Accumulated Profits -->
  227.       <iascf-pfs:RetainedProfitsAccumulatedLossesBeginningBalanceOriginallyStated numericContext='Prior_AsOf'>629600</iascf-pfs:RetainedProfitsAccumulatedLossesBeginningBalanceOriginallyStated>
  228.       <iascf-pfs:RetainedProfitsAccumulatedLossesBeginningBalanceOriginallyStated numericContext='PriorPrior_AsOf'>258000</iascf-pfs:RetainedProfitsAccumulatedLossesBeginningBalanceOriginallyStated>
  229. <!-- Row:323 Net income, Accumulated Profits -->
  230.       <iascf-pfs:RetainedProfitsAccumulatedLossesChangesNetProfitLossTransferredToEquity numericContext='Current_ForPeriod'>553400</iascf-pfs:RetainedProfitsAccumulatedLossesChangesNetProfitLossTransferredToEquity>
  231.       <iascf-pfs:RetainedProfitsAccumulatedLossesChangesNetProfitLossTransferredToEquity numericContext='Prior_ForPeriod'>421600</iascf-pfs:RetainedProfitsAccumulatedLossesChangesNetProfitLossTransferredToEquity>
  232. <!-- Row:324 Dividends paid, Accumulated Profits -->
  233.       <iascf-pfs:RetainedProfitsAccumulatedLossesChangesPaymentsCashDividends numericContext='Current_ForPeriod'>-100000</iascf-pfs:RetainedProfitsAccumulatedLossesChangesPaymentsCashDividends>
  234.       <iascf-pfs:RetainedProfitsAccumulatedLossesChangesPaymentsCashDividends numericContext='Prior_ForPeriod'>-50000</iascf-pfs:RetainedProfitsAccumulatedLossesChangesPaymentsCashDividends>
  235. <!-- Row:328 Ending balance, Accumulated Profits -->
  236.       <iascf-pfs:RetainedProfitsAccumulatedLossesEndingBalance numericContext='Current_AsOf'>1083000</iascf-pfs:RetainedProfitsAccumulatedLossesEndingBalance>
  237.       <iascf-pfs:RetainedProfitsAccumulatedLossesEndingBalance numericContext='Prior_AsOf'>629600</iascf-pfs:RetainedProfitsAccumulatedLossesEndingBalance>
  238. <!-- Row:331 Beginning balance, Total Equity -->
  239.       <iascf-pfs:EquityTotalBeginningBalanceOriginallyStated numericContext='Prior_AsOf'>1033600</iascf-pfs:EquityTotalBeginningBalanceOriginallyStated>
  240.       <iascf-pfs:EquityTotalBeginningBalanceOriginallyStated numericContext='PriorPrior_AsOf'>648000</iascf-pfs:EquityTotalBeginningBalanceOriginallyStated>
  241. <!-- Row:333 Net income, Total Equity -->
  242.       <iascf-pfs:EquityTotalChangesNetProfitLossTransferredToEquity numericContext='Current_ForPeriod'>553400</iascf-pfs:EquityTotalChangesNetProfitLossTransferredToEquity>
  243.       <iascf-pfs:EquityTotalChangesNetProfitLossTransferredToEquity numericContext='Prior_ForPeriod'>421600</iascf-pfs:EquityTotalChangesNetProfitLossTransferredToEquity>
  244. <!-- Row:334 Dividends paid, Total Equity -->
  245.       <iascf-pfs:EquityTotalChangesPaymentsCashDividends numericContext='Current_ForPeriod'>-100000</iascf-pfs:EquityTotalChangesPaymentsCashDividends>
  246.       <iascf-pfs:EquityTotalChangesPaymentsCashDividends numericContext='Prior_ForPeriod'>-50000</iascf-pfs:EquityTotalChangesPaymentsCashDividends>
  247. <!-- Row:335 Revaluation of property, plant and equipment, Total Equity -->
  248.       <iascf-pfs:EquityTotalChangesNetGainsLossesNotRecognisedIncome numericContext='Current_ForPeriod'>0</iascf-pfs:EquityTotalChangesNetGainsLossesNotRecognisedIncome>
  249.       <iascf-pfs:EquityTotalChangesNetGainsLossesNotRecognisedIncome numericContext='Prior_ForPeriod'>10000</iascf-pfs:EquityTotalChangesNetGainsLossesNotRecognisedIncome>
  250. <!-- Row:336 Foreign translation adjustment, Total Equity -->
  251.       <iascf-pfs:EquityTotalChangesForeignCurrencyTranslationEffect numericContext='Current_ForPeriod'>-2000</iascf-pfs:EquityTotalChangesForeignCurrencyTranslationEffect>
  252.       <iascf-pfs:EquityTotalChangesForeignCurrencyTranslationEffect numericContext='Prior_ForPeriod'>4000</iascf-pfs:EquityTotalChangesForeignCurrencyTranslationEffect>
  253. <!-- Row:338 Ending balance, Total Equity -->
  254.       <iascf-pfs:EquityTotalEndingBalance numericContext='Current_AsOf'>1485000</iascf-pfs:EquityTotalEndingBalance>
  255.       <iascf-pfs:EquityTotalEndingBalance numericContext='Prior_AsOf'>1033600</iascf-pfs:EquityTotalEndingBalance>
  256.       <numericContext id='Current_AsOf' precision='18' cwa='true'>
  257.          <entity>
  258.             <identifier scheme='http://www.sampleCompany.com'>Sample Company</identifier>
  259.          </entity>
  260.          <period>
  261.             <instant>2002-12-31</instant>
  262.          </period>
  263.          <unit>
  264.             <measure>iso4217:EUR</measure>
  265.          </unit>
  266.       </numericContext>
  267.       <numericContext id='Current_ForPeriod' precision='18' cwa='true'>
  268.          <entity>
  269.             <identifier scheme='http://www.sampleCompany.com'>Sample Company</identifier>
  270.          </entity>
  271.          <period>
  272.             <duration>P1Y</duration>
  273.             <endDate>2002-12-31</endDate>
  274.          </period>
  275.          <unit>
  276.             <measure>iso4217:EUR</measure>
  277.          </unit>
  278.       </numericContext>
  279.       <numericContext id='Prior_AsOf' precision='18' cwa='true'>
  280.          <entity>
  281.             <identifier scheme='http://www.sampleCompany.com'>Sample Company</identifier>
  282.          </entity>
  283.          <period>
  284.             <instant>2001-12-31</instant>
  285.          </period>
  286.          <unit>
  287.             <measure>iso4217:EUR</measure>
  288.          </unit>
  289.       </numericContext>
  290.       <numericContext id='Prior_ForPeriod' precision='18' cwa='true'>
  291.          <entity>
  292.             <identifier scheme='http://www.sampleCompany.com'>Sample Company</identifier>
  293.          </entity>
  294.          <period>
  295.             <duration>P1Y</duration>
  296.             <endDate>2001-12-31</endDate>
  297.          </period>
  298.          <unit>
  299.             <measure>iso4217:EUR</measure>
  300.          </unit>
  301.       </numericContext>
  302.       <numericContext id='PriorPrior_AsOf' precision='18' cwa='true'>
  303.          <entity>
  304.             <identifier scheme='http://www.sampleCompany.com'>Sample Company</identifier>
  305.          </entity>
  306.          <period>
  307.             <instant>2000-12-31</instant>
  308.          </period>
  309.          <unit>
  310.             <measure>iso4217:EUR</measure>
  311.          </unit>
  312.       </numericContext>
  313.       <numericContext id='Current_Shares' precision='18' cwa='true'>
  314.          <entity>
  315.             <identifier scheme='http://www.sampleCompany.com'>Sample Company</identifier>
  316.          </entity>
  317.          <period>
  318.             <instant>2000-12-31</instant>
  319.          </period>
  320.          <unit>
  321.             <measure>xsi:decimal</measure>
  322.          </unit>
  323.       </numericContext>
  324.       <numericContext id='Prior_Shares' precision='18' cwa='true'>
  325.          <entity>
  326.             <identifier scheme='http://www.sampleCompany.com'>Sample Company</identifier>
  327.          </entity>
  328.          <period>
  329.             <instant>2000-12-31</instant>
  330.          </period>
  331.          <unit>
  332.             <measure>xsi:decimal</measure>
  333.          </unit>
  334.       </numericContext>
  335. </group>
  336.