This excerpt taken from the ICI 20-F filed Mar 31, 2006.
Non-GAAP financial measures
IFRS and non-GAAP financial measures: generally
Investors should consider non-GAAP financial measures in addition to, and not as a substitute for or as superior to, measures of financial performance reported in accordance with IFRS. The IFRS results reflect all items that affect reported performance and therefore it is important to consider the IFRS measures alongside the non-GAAP measures. In accordance with recent guidance from the UK Auditing Practices Board, the UK Listing Authority and the US Securities and Exchange Commission, where non-GAAP figures are discussed, the most directly comparable IFRS figures must also be presented and reconciled to the non-GAAP figures. The full results of the Group, prepared in accordance with IFRS, are presented in the Group income statement, which appears on page 60 under Item 18 Financial Statements of this Annual Report on Form 20-F and the IFRS segmental information is presented in the Notes relating to the Group accounts Note 4 Segment information, which appears on pages 66 to 70 under Item 18 Financial Statements of this Annual Report on Form 20-F.