International Financial Reporting Standards (IFRS) basis unaudited financial information
Notes on the IFRS basis results
A. Basis of preparation and audit status
The Group’s policy for preparing this interim financial information is to use the accounting policies adopted by the Group in its last
consolidated financial statements, as updated by any changes in accounting policies it intends to make in its next consolidated financial
statements as a result of new or changed IFRS that are already endorsed by the European Union (EU) and that are applicable or available
for early adoption for the next annual financial statements.
The IFRS basis results for the 2007 and 2006 half years are unaudited. The 2006 full year IFRS basis results have been derived from the
2006 statutory accounts. The auditors have reported on the 2006 statutory accounts which have been delivered to the Registrar of
Companies. The auditors’ report was (i) unqualified, (ii) did not include reference to any matters to which the auditors drew attention by
way of emphasis without qualifying their report and (iii) did not contain a statement under section 237(2) or (3) of the Companies Act 1985.