Unilever (UL)

Independent auditor’s report to the shareholders of Unilever N.V.

Report on the company accounts
We have audited the company accounts which are part of the Annual Report 2007 of Unilever N.V., Rotterdam, for the year ended 31 December 2007 which comprise the balance sheet, income statement and the related notes on pages 128 to 130. These company accounts have been prepared under the accounting policies set out therein.

We have reported separately on the consolidated accounts of the Unilever Group for the year ended 31 December 2007.

Independent auditor’s report to the shareholders of Unilever N.V.

Report on the consolidated accounts
We have audited the consolidated accounts of the Unilever Group for the year ended 31 December 2006 which comprise the consolidated income statement, consolidated balance sheet, consolidated cash flow statement, consolidated statement of recognised income and expense and the related notes on pages 70 to 123 and 129 to 130. These consolidated accounts have been prepared under the accounting policies set out in note 1 on pages 74 to 78.

We have reported separately on the company accounts of Unilever N.V. for the year ended 31 December 2006.

Directors’ responsibility
The Directors are responsible for the preparation and fair presentation of the consolidated accounts in accordance with International Financial Reporting Standards as adopted by the European Union and with Part 9 of Book 2 of the Netherlands Civil Code, and for the preparation of the Report of the Directors in accordance with Part 9 of Book 2 of the Netherlands Civil Code. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of the consolidated accounts that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

Auditor’s responsibility
Our responsibility is to express an opinion on the consolidated accounts based on our audit. We conducted our audit in accordance with Dutch law. This law requires that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the consolidated accounts are free from material misstatement.