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24.01.08 Teade Agen Holding SA tegevuse kohta (SWX Šveitsi Börs)

Agreement between SWX Swiss Exchange and AGEN Holding SA

The SWX Swiss Exchange and AGEN Holding SA have reached an agreement with regard to the
company's violations of IFRS in its consolidated financial statements 2006. The deficiencies
identified by SWX relate to the incorrect recognition of share-based payments as well as the ruleinconsistent
calculation and disclosure of an impairment charge. AGEN Holding SA will
retroactively correct and disclose these errors in its consolidated financial statements 2007 as
well as in its semi-annual report 2008.

AGEN Holding SA, a company listed in the main segment of the SWX. In connection with the acquisition
of its Healthcare Division, the company breached the provisions of IFRS 2 ("Share-based Payments") in
its 2006 consolidated financial statements by capitalising the cost of share-based payments as part of
the related acquisition costs. In keeping with IFRS 2, those costs should have been recognised on the
income statement as personnel expenses.

Furthermore, the company calculated the value in use of goodwill (a key factor in determining any
necessary valuation adjustment) on the basis of what IAS 36 ("Impairment of Assets") deems to be an
impermissible hybrid method. In addition, the sensitivity analysis required by IFRS in such instances was
lacking, and certain information disclosed in the notes to consolidated financial statements 2006 did not
correspond to the actual facts used in the calculation.

In its consolidated financial statements 2007 and semi-annual report 2008, AGEN Holding SA will correct
and disclose these errors. Moreover, the company has committed to making a one-time donation of CHF
20,000 to the International Accounting Standards Committee Foundation.
The Rules of Procedure of SWX permit investigations to be concluded by means of an agreement if, as a
result, relevant information can be provided to the public faster or more precisely than would be the case
with a properly concluded sanction proceeding.

Periodic reporting in compliance with applicable financial reporting and auditing provisions forms an
integral part of the information that contributes to a properly functioning market in accordance with the
provisions of the Stock Exchange Act and the Listing Rules. One of the tasks of SWX is to enforce the
transparency provisions that apply.

Information on financial reporting regulations can be found at:
http://www.swx.com/admission/being_public/financial_reporting_en.html
Previous agreements of SWX in connection with financial reporting can be found at:
http://www.swx.com/admission/agreements/financial_reporting_en.html

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08.11.2010 Hoiatusteade Adderley Dacis & Associates Ltd. tegevuse kohta (Rootsi)


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