SCHEDULES

SCHEDULE 2 U.K. [Schedule 4A to the Companies Act 1985]Form and Content of Group Accounts

Acquisition and merger accounting E+W+S

14 (1) There shall also be stated in a note to the accounts the cumulative amount of goodwill resulting from acquisitions in that and earlier financial years which has been written off.

(2) That figure shall be shown net of any goodwill attributable to subsidiary undertakings or businesses disposed of prior to the balance sheet date.