28th Jul 2005 16:58
Reed Elsevier PLC28 July 2005 NEWS RELEASE Issued on behalf of Reed Elsevier PLC and Reed Elsevier NV Reed Elsevier interim dividend dates 28 July 2005 Further to the announcement earlier today, which contained the Reed ElsevierInterim Results for the six months ended 30 June 2005, the followingannouncement contains the interim dividend dates and the unqualified IndependentReview Report of the Reed Elsevier's Auditors which are part of the full InterimStatement, but which were omitted from the previous announcement. The full Interim Statement is available on the Reed Elsevier website atwww.reedelsevier.com, and is being mailed to shareholders of Reed Elsevier PLCand will be available to the shareholders of Reed Elsevier NV upon request. Investor informationFinancial calendar 200528 July PLC Announcement of interim results for the six months to 30 June 2005 NV29 July NV Record date - 2005 interim dividend, Reed Elsevier NV ordinary shares1 August NV Ex-dividend date - 2005 interim dividend, Reed Elsevier NV ordinary shares2 August NV Ex-dividend date - 2005 interim dividend, Reed Elsevier NV ADRs3 August PLC Ex-dividend date - 2005 interim dividends, Reed Elsevier PLC ordinary shares and ADRs4 August NV Record date - 2005 interim dividend, Reed Elsevier NV ADRs5 August PLC Record date - 2005 interim dividends, Reed Elsevier PLC ordinary shares and ADRs26 August PLC Payment date - 2005 interim dividends, Reed Elsevier PLC and Reed Elsevier NV ordinary shares NV2 PLC Payment date - 2005 interim dividends, Reed Elsevier PLC andSeptember Reed Elsevier NV ADRs NV17 PLC Trading update issued in relation to the 2005 financial yearNovember NV200616 PLC Announcement of Preliminary Results for the year to 31February December 2005 NV18 April PLC Annual General Meeting - Reed Elsevier PLC, London19 April NV Annual General Meeting - Reed Elsevier NV, Amsterdam27 July PLC Announcement of interim results for the six months to 30 June 2006 NV Listings London Stock Euronext Amsterdam New York Stock ExchangeExchangeReed Elsevier PLC Reed Elsevier NV Reed Elsevier PLC (RUK) - CUSIP No.(REL) (REN) 758205108Ordinary shares Ordinary shares Each ADR represents four ordinary shares Reed Elsevier NV (ENL) - CUSIP No. 758204101 Each ADR represents two ordinary shares Independent review reportto Reed Elsevier PLC and Reed Elsevier NV IntroductionWe have been instructed by the boards of Reed Elsevier PLC and Reed Elsevier NVto review the combined financial information of Reed Elsevier PLC, Reed ElsevierNV, Reed Elsevier Group plc and Elsevier Reed Finance BV and their respectivesubsidiaries, associates and joint ventures (together "the combined businesses")for the six months ended 30 June 2005 which comprises the combined incomestatement, combined cash flow statement, combined statement of recognised incomeand expense, reconciliation of shareholders' equity, combined balance sheet andrelated notes 1 to 6. We have also reviewed the summary financial information ofReed Elsevier PLC for the six months ended 30 June 2005 which comprises theconsolidated income statement, summary consolidated cash flow statement,consolidated statement of recognised income and expense, reconciliation ofshareholders' equity, summary consolidated balance sheet and the earnings pershare and dividend notes, and the summary financial information of Reed ElsevierNV for the six months ended 30 June 2005 which comprises the group incomestatement, summary group cash flow statement, group statement of recognisedincome and expense, reconciliation of group shareholders' equity, summary groupbalance sheet and the earnings per share and dividend notes. We have read theother information contained in the interim report and considered whether itcontains any apparent mis-statements or material inconsistencies with thefinancial information. This report is made solely to Reed Elsevier PLC and Reed Elsevier NV inaccordance with Bulletin 1999/4 issued by the Auditing Practices Board. Our workhas been undertaken so that we might state to Reed Elsevier PLC and ReedElsevier NV those matters we are required to state to them in an independentreview report and for no other purpose. To the fullest extent permitted by law,we do not accept or assume responsibility to anyone other than Reed Elsevier PLCand Reed Elsevier NV, for our review work, for this report, or for theconclusions we have formed. Directors' responsibilitiesThe Reed Elsevier Interim Statement, including the financial informationcontained therein, is the responsibility of, and has been approved by, thedirectors of Reed Elsevier PLC and Reed Elsevier NV. The directors of ReedElsevier PLC and Reed Elsevier NV are responsible for preparing the ReedElsevier Interim Statement in accordance with the Listing Rules of the UKFinancial Services Authority and, in respect of the combined businesses therequirements of International Accounting Standard 34: "Interim Financial Reporting" which require that the accounting policies and presentation appliedto the interim figures are consistent with those applied in preparing thepreceding annual accounts except where any changes, and the reasons for them,are disclosed. International Financial Reporting StandardsThe next annual financial statements of Reed Elsevier PLC, Reed Elsevier NV andthe combined businesses will be prepared in accordance with InternationalFinancial Reporting Standards as adopted for use in the EU. The interim reportof the combined businesses has been prepared in accordance with IAS34, and therequirements of International Financial Reporting Standard 1, "First TimeAdoption of International Financial Reporting Standards" relevant to interimreports. The interim summary financial information of Reed Elsevier PLC and ReedElsevier NV has been prepared in accordance with the recognition and measurementcriteria of IFRS and the disclosure requirements of the Listing Rules of the UKFinancial Services Authority. Review work performedWe conducted our review in accordance with the guidance in Bulletin 1999/4issued by the United Kingdom Auditing Practices Board. A review consistsprincipally of making enquiries of group management and applying analyticalprocedures to the financial information and underlying financial data and, basedthereon, assessing whether the accounting policies and presentation have beenconsistently applied unless otherwise disclosed. A review excludes auditprocedures such as tests of controls and verification of assets, liabilities andtransactions. It is substantially less in scope than an audit performed inaccordance with International Standards on Auditing (UK, Ireland and theNetherlands) and therefore provides a lower level of assurance than an audit.Accordingly, we do not express an audit opinion on the financial information. Review conclusionOn the basis of our review we are not aware of any material modifications thatshould be made to the financial information as presented for the six monthsended 30 June 2005. Deloitte & Touche LLP Deloitte Accountants BVChartered Accountants AmsterdamLondon 27 July 200527 July 2005 This information is provided by RNS The company news service from the London Stock ExchangeRelated Shares:
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