Pro forma translated Balance Sheet fiscal 2004 to fiscal 2008

Financial Statements: Five Year History US GAAP

Balance Sheet
	Fiscal 2008 $m	Fiscal 2007 $m	Fiscal 2006 $m	Fiscal 2005 $m	Fiscal 2004 $m
Assets: Current assets
Inventories	1,453.6	1,350.6	1,203.1	1,092.2	984.8
Accounts receivable, net	848.2	792.1	445.7	372.5	298.9
Other receivables	40.5	41.0	36.6	26.0	19.1
Other current assets	38.8	36.0	28.5	29.8	25.8
Deferred tax asset	-	1.6	-	6.7	3.6
Cash and cash equivalents	41.7	152.3	92.9	193.5	233.0
	2,422.8	2,373.6	1,806.8	1,720.7	1,565.2
Non-current assets
Intangible assets	22.0	15.7	9.9	2.3	2.5
Goodwill	556.0	556.0	540.9	549.9	544.7
Property, plant and equipment, net	489.2	471.4	437.2	413.8	359.2
Other receivables, net	34.8	29.2	25.3	21.9	21.1
Retirement benefit asset	-	3.7	-	49.7	42.2
Deferred tax assets	74.6	58.6	43.0	25.2	63.4
	1,176.6	1,134.6	1,056.3	1,062.8	1,033.1
Total assets	3,599.4	3,508.2	2,863.1	2,783.5	2,598.3
Liabilities: Current liabilities
Current portion of borrowings	36.3	5.5	16.4	100.4	112.3
Accounts payable	89.3	115.4	112.0	78.2	101.3
Accrued expenses and other current liabilities	268.2	277.0	250.3	218.4	207.2
Deferred income	125.3	122.7	111.2	101.1	88.3
Deferred tax liabilities	47.9	27.8	16.1	12.5	11.3
Income taxes payable	79.5	101.7	88.9	82.8	98.6
	646.5	650.1	594.9	593.4	619.0
Non-current liabilities
Borrowings	380.0	380.0	-	-	15.0
Other liabilities	96.4	106.0	87.3	79.1	48.4
Deferred income	149.7	144.2	116.1	106.2	111.9
Deferred tax liabilities	-	-	-	9.0	4.8
Retirement benefit obligation	5.6	-	1.9	-	-
	631.7	630.2	205.3	194.3	180.1
Total liabilities	1,278.2	1,280.3	800.2	787.7	799.1

Total shareholders' equity	2,321.2	2,227.9	2,062.9	1,995.8	1,799.2

Total liabilities and shareholders' equity	3,599.4	3,508.2	2,863.1	2,783.5	2,598.3