Common use of PRESENTATION OF FINANCIAL AND OTHER INFORMATION Clause in Contracts

PRESENTATION OF FINANCIAL AND OTHER INFORMATION. All references in this document to “U.S. dollars”, “U.S. $” and “$” are to the currency of the United States of America, to “Sterling” and “£” are to the currency of the United Kingdom and to “euro” and “€” are to the currency introduced at the start of the third stage of European economic and monetary union pursuant to the Treaty on the Functioning of the European Union, as amended. Each Issuer maintains its financial books and records and prepares its financial statements in Sterling in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”), including interpretations issued by the IFRS Interpretations Committee (“IFRIC”) of the IASB that, under European Regulations, are effective and available for early adoption at the relevant Issuer’s reporting date. Each Issuer has complied with IFRS as adopted by the European Union and as applied in accordance with the provisions of the Companies Act 2006.