| 30. INVESTMENTS | 31 December | 31 December | 31 December |
| 1996 | 1997 | 1997 | |
| IR£ | IR£ | US$ | |
| Listed abroad | 402,591 | 1,018,033 | 1,447,643 |
| Loans to group undertakings | 3,823,118 | 7,430,544 | 10,566,234 |
| ________ | ________ | ________ | |
| 4,225,709 | 8,448,577 | 12,013,877 | |
| ________ | ________ | ________ |
| 31. CREDITORS | 31 December | 31 December | 31 December |
| (Amounts falling due within one year) | 1996 | 1997 | 1997 |
| IR£ | IR£ | US$ | |
| Accrued liabilities | 332,785 | 262,238 | 372,902 |
| Due to group companies | 778,013 | 2,772,050 | 3,941,855 |
| Deferred acquisition consideration - current portion | 29,744 | 692,533 | 984,782 |
| ________ | ________ | ________ | |
| 1,140,542 | 3,726,821 | 5,299,539 | |
| ________ | ________ | ________ |
| 32. CREDITORS | 31 December | 31 December | 31 December |
| (Amounts falling due after more than one year) | 1996 | 1997 | 1997 |
| IR£ | IR£ | US$ | |
| 4% Convertible debenture | - | 2,020,638 | 2,873,347 |
| Deferred acquisition consideration | 45,106 | 1,425,630 | 2,027,246 |
| ________ | ________ | ________ | |
| 45,106 | 3,446,268 | 4,900,593 | |
| ________ | ________ | ________ |
33. BOARD APPROVAL
The Board of Directors approved the Financial Statements on March 5, 1998.