Change of Listing and Domicile

On 10 July 2008, Signet Group plc ("Signet"), the world's largest speciality retail jeweller, announced that it recommended a series of inter-related proposals to shareholders whereby the primary listing of the parent company of the Signet Group (the "Group") would be moved from the London Stock Exchange ("LSE") to the New York Stock Exchange ("NYSE") and, in parallel, the domicile of the parent company of the Group would be moved to Bermuda (the “Proposal”). This followed a period of extensive consultation with major shareholders, and unanimous approval by the board of directors of Signet (the “Board”).

Full details of the Proposal were given in the Shareholder Circular of 24 July 2008. This document is also available to download (434kb pdf).

Summary frequently asked questions in connection with the proposals.

The Proposal was approved by shareholders at scheme meetings held on August 19, 2008, and since effected the Group commenced reporting using US Generally Accepted Accounting Principles ("US GAAP").

The Scheme of Arrangement was effected with effect from September 11, 2008 and the shares were relisted on that day. The Prospectus for Signet Jewelers is available to download (602kb pdf).

Presentation of historic data in US GAAP
Summary five year records derived, in part, from the audited accounts for the Group are presented below:

Income statement, segmental information fiscal 2004 - fiscal 2008 are available here.

Balance sheets fiscal 2004 - fiscal 2008 are available here.

Cash flow, reconciliation of net cash flow to movement in net debt fiscal 2004 - fiscal 2008 are available here.

Quarterly data for fiscal 2009 are available here.

Quarterly data for fiscal 2008 are available here.