Impact of adoption of IFRS
TRANSITION TO IFRS
The Group's consolidated financial statements were reported under UK GAAP in the Annual Report for the year ended 30 September 2005. The information below shows a reconciliation from UK GAAP to IFRS of the consolidated income statement for the year ended 30 September 2005 and the consolidated balance sheet at 30 September 2005, as reported in these financial statements. In addition, set out below is a reconciliation of the consolidated balance sheet under UK GAAP to IFRS at the transition date to IFRS, being 1 October 2004.