This excerpt taken from the AZN 20-F filed Mar 23, 2006.
ITEM 18 - FINANCIAL STATEMENTS
The information set forth in Exhibit 15.2 hereto Report of Independent Registered Public Accounting Firm is incorporated in this section by reference. The information (including graphs and tabular data) set forth under the headings Financial Statements on pages 84 to 128 (including the information set forth under the subheading Notes to the Financial Statements), Principal Subsidiaries on page 129, Additional Information for US Investors on pages 130 to 136, Explanation of Transition to IFRS on pages 137 to 138, Group Financial RecordIFRS on page 145, Group Financial RecordUS GAAP on page 146 and Shareholder Information on pages 147 to 153 of the Companys Annual Report and Form 20-F Information 2005 furnished as an exhibit to its Report on Form 6-K dated March 13, 2006 is incorporated herein by reference.
AstraZeneca continues to present certain items as exceptional under IFRS and disclose earnings per share both before and after these items. Items are regarded as exceptional when they are unusual and/or of a non-recurring nature. Such items are so identified when, in the opinion of the Directors, their separate classification is necessary in order for the reader to understand the results of the business fully. There were no such items in 2005.
The information set out in these accounts does not constitute the companys statutory accounts under the U.K. Companies Acts for the years ended 31 December 2005, 2004 or 2003. Those accounts have been reported on by the companys auditors; their reports were unqualified and did not contain a statement under section 237(2) or (3) of the Companies Act 1985. The accounts for 2004 and 2003 have been delivered to the registrar of companies and those for 2005 will be delivered in due course.
ITEM 19 EXHIBITS
The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its behalf.