This excerpt taken from the ELN 6-K filed Aug 28, 2009.
6 LEGAL SETTLEMENT GAIN
For the first half of 2009, we recorded a legal settlement gain of $18.0 million (2008: $Nil) related to a Settlement Agreement and Release entered into by Elan and Watson in March 2009 to settle litigation with respect to Watsons marketing of a generic version of Naprelan. As part of the Settlement Agreement and Release, Watson stipulated that our patent at issue is valid and enforceable and that Watsons generic formulations of Naprelan infringed our patent. In connection with the settlement, we received $18.0 million from Watson in March 2009.