Independent review report to Experian
Group Limited
Introduction
We have been instructed by Experian Group Limited (the 'Company')
to review the condensed Group half-yearly financial statements
in the half-yearly financial report for the six months ended 30
September 2007, which comprise the Group income statement, the
Group balance sheet, the Group statement of recognised income
and expense, the Group cash flow statement and the related notes.
We have read the other information contained in the half-yearly
financial report and considered whether it contains any apparent
misstatements or material inconsistencies with the information
in the condensed Group half-yearly financial statements.
Directors’ responsibilities
The half-yearly financial report is the responsibility of,
and has been approved by, the directors. The directors are responsible
for preparing the half-yearly financial report in accordance
with the Disclosure and Transparency Rules of the United Kingdom's
Financial Services Authority.
As disclosed in note 2, the annual financial statements of
the Group are prepared in accordance with IFRSs as adopted by
the European Union. The condensed Group half-yearly financial
statements included in this half-yearly financial report has
been prepared in accordance with IAS 34 ‘Interim Financial
Reporting’, as adopted by the European Union.
Our responsibility
Our responsibility is to express to the Company a conclusion
on the condensed Group half-yearly financial statements in the
half-yearly financial report based on our review. This report,
including the conclusion, has been prepared for and only for
the Company for the purpose of the Disclosure and Transparency
Rules of the Financial Services Authority and for no other purpose.
We do not, in producing this report, accept or assume responsibility
for any other purpose or to any other person to whom this report
is shown or into whose hands it may come save where expressly
agreed by our prior consent in writing.
Scope of review
We conducted our review in accordance with International Standard
on Review Engagements (UK and Ireland) 2410 ‘Review of
Interim Financial Information Performed by the Independent Auditor
of the Entity’ issued by the Auditing Practices Board
for use in the United Kingdom. A review of interim financial
information consists of making enquiries, primarily of persons
responsible for financial and accounting matters, and applying
analytical and other review procedures. A review is substantially
less in scope than an audit conducted in accordance with International
Standards on Auditing (UK and Ireland) and consequently does
not enable us to obtain assurance that we would become aware
of all significant matters that might be identified in an audit.
Accordingly, we do not express an audit opinion.
Conclusion
Based on our review, nothing has come to our attention that
causes us to believe that the condensed Group half-yearly financial
statements in the half-yearly financial report for the six months
ended 30 September 2007 is not prepared, in all material respects,
in accordance with International Accounting Standard 34 as adopted
by the European Union and the Disclosure and Transparency Rules
of the United Kingdom's Financial Services Authority.
PricewaterhouseCoopers LLP
Chartered Accountants
London, United Kingdom
14 November 2007
Notes:
| (a) |
The maintenance and integrity
of the Experian Group Limited website is the responsibility
of the directors; the work carried out by the auditors does
not involve consideration of these matters and, accordingly,
the auditors accept no responsibility for any changes that
may have occurred to the interim report since it was initially
presented on the website. |
| |
|
| (b) |
Legislation in Jersey and the
United Kingdom governing the preparation and dissemination
of financial information may differ from legislation in
other jurisdictions. |
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