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Elbit Imaging Ltd. Announces Results For Fiscal Year 2007
Date:3/31/2008

TEL AVIV, Israel, March 31 /PRNewswire-FirstCall/ -- Elbit Imaging Ltd. (Nasdaq: EMITF) ("EI" or the "Company") today announced its results for the fiscal year 2007.

Transition to IFRS

Through September 30, 2007 the Company's financial statements have been prepared in accordance with generally accepted accounting principles in Israel ("Israeli GAAP").

In accordance with the provisions of Standard 29 of the Israeli Accounting Standard Board, the Company has chosen the early implementation of the International Financial Reporting Standards ("IFRS") in its consolidated financial statements as of December 31, 2007 and for the fiscal year then ended. Accordingly, the transition date of the Company to IFRS has been determined at January 1, 2006 ("Transition Date"). The Company has prepared opening balance as of the Transition Date in accordance with IFRS while adopting certain reliefs allowed for under IFRS 1 (First-time Adoption of International Financial Reporting). In addition the Company has presented its balance sheet and statement of income as of December 31, 2006 and for the year then ended in accordance with IFRS.

As a result of the transition to IFRS, the Company's shareholders' equity attributed to the equity holders of the Company as of the Transition Date has increased from NIS 1,054 million reported in accordance with Israeli GAAP to NIS 1,098 million reported in accordance with IFRS. In addition net income in 2006 attributed to the equity holder of the Company decreased from NIS 561.1 million reported in accordance with Israeli GAAP to NIS 510.8 million reported in accordance with IFRS.

Fiscal 2007 compared to Fiscal 2006 results

Consolidated revenues in Fiscal Year 2007 were NIS 3,498 mi
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SOURCE Elbit Imaging Ltd.
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