This excerpt taken from the ELN 6-K filed Apr 11, 2005.
r Finance charges and product acquisition accruals
Deferred and contingent payments on product acquisitions are recognised in creditors on a time-discounted basis. We accrue such amounts where payment is probable. Such amounts include contingent payments based on future product revenues and future option payments that we may make to acquire such products. A related finance charge is included annually in the profit and loss account.