2 Restatement to reflect UITF 41 and UITF 44

Following the introduction of UITF 41 Scope of FRS 20 and UITF 44 Group and Treasury Share Transactions, 2006 has been restated to reflect share-based payments occurring in 2006 and earlier years. The revised amounts at December 31, 2006, together with those previously reported are: Investments in shares in subsidiary undertakings £2,193m (£2,153m), Amounts owed by subsidiary undertakings due within one year £577m (£554m), Accruals and deferred income £3m (£nil), Other reserve £40m (£nil) and Profit and loss account £1,342m (£1,322m).