Contents This document contains relevant details of the 299 entities that meet all of the following four conditions:

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1 Deloitte LLP Audit Transparency Report 2012 Appendix Public interest entity audit clients Year ended 31 May 2012 Regulatory context This Appendix to the Transparency Report of Deloitte LLP (Deloitte) has been prepared in accordance with the provisions of the Statutory Auditors (Transparency) Instrument 2008 (the Instrument), made by the Professional Oversight Board of the Financial Reporting Council on 3 April The Instrument came into force on 6 April 2008 and requires the publication of certain information by transparency reporting auditors, defined as statutory auditors that have made an audit report on the annual accounts of one or more public interest entities during the financial year of that statutory auditor. The Instrument applies in respect of any financial year of a transparency reporting auditor commencing on or after 6 April 2008; as such, Deloitte is required to prepare a transparency report. This Appendix to the Transparency Report is in respect of the year ended 31 May Contents This document contains relevant details of the 299 entities that meet all of the following four conditions: (1) the entity is incorporated/established in the United Kingdom; (2) Deloitte signed an audit report on the entity's annual accounts during the year ended 31 May 2012; (3) on the date that Deloitte signed that audit report, the entity had transferable securities (equity or debt) in issue admitted to trading on a regulated market; and (4) the audit carried out by Deloitte was a statutory audit within the meaning of section 1210 of the Companies Act Definitions Pursuant to the Instrument: (1) public interest entity means an issuer: (a) whose transferable securities are admitted to trading on a regulated market; and (b) the audit of which is a statutory audit within the meaning of section 1210 of the Companies Act 2006; (2) issuer and regulated market have the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see sections 102A and 103); and (3) transferable securities means anything which is a transferable security for the purposes of Directive 2004/39/EC of the European Parliament and of the Council on Markets in Financial Instruments. Name of audit client A & J Mucklow Group PLC Abbey National Treasury Services PLC Aberdeen Development Capital PLC SC ADC Zeros 2010 PLC SC ADC Zeros 2012 PLC SC Afren PLC Alliance Trust PLC SC Anglo American Capital PLC Anglo American PLC Anite PLC Annington Finance No. 1 PLC Annington Finance No. 4 PLC Antofagasta PLC APR Energy PLC Aquila (Eclipse ) PLC Ark Therapeutics Group PLC Arran Cards Funding PLC Arran Residential Mortgages Funding PLC

2 Arran Residential Mortgages Funding PLC Arran Residential Mortgages Funding PLC Arran Residential Mortgages Funding No.1 PLC Arran Residential Mortgages Funding No.2 PLC Arran Residential Mortgages Funding No.3 PLC Arsenal Securities PLC Artesian Finance II PLC Artesian Finance III PLC Artesian Finance PLC Arvin International (UK) Ltd Ashtead Group PLC Ashtead Holdings PLC Avenell Property PLC BAA (SH) PLC BAA Lynton Ltd Balfour Beatty PLC Barratt Developments PLC BBA Aviation PLC Beale PLC Bellatrix (Eclipse ) PLC Big Yellow Group PLC Bioquell PLC Bishopsgate Premier Finance PLC BL Superstores Finance PLC BlackRock Income and Growth Investment Trust PLC BLD Property Holdings Ltd Blue Planet Worldwide Financials Investment Trust PLC SC BNP Paribas CMG Ltd Bodycote PLC Brass No.1 plc Brewin Dolphin Holdings PLC British Land Company PLC (The) British Sky Broadcasting Group PLC Broadgate Financing PLC Brunner Investment Trust PLC (The) Bruntwood Alpha PLC BSkyB Finance UK PLC Cadogan Petroleum PLC Canary Wharf Finance II PLC Capital & Regional PLC Care Homes 1 Ltd Care Homes 2 Ltd Care Homes 3 Ltd Carphone Warehouse Group PLC Channel Link Enterprises Finance PLC Charles Taylor PLC Chemring Group PLC Chesnara PLC Chime Communications PLC Close Brothers Finance PLC Close Brothers Group PLC CLS Holdings PLC Clydeport Operations Ltd SC

3 Collins Stewart Hawkpoint Ltd Compass Group PLC Connect M77/gso PLC Consort Healthcare (Birmingham) Funding PLC Consort Healthcare (Blackburn) Funding PLC Consort Healthcare (Mid Yorkshire) Funding PLC Consort Healthcare (Salford) PLC Consort Healthcare (Tameside) PLC Consumer Unsecured Reperforming Loans (Curl) PLC CPPGroup PLC CSR PLC Cumbernauld Funding No.3 PLC Daily Mail & General Trust PLC Deco 11 UK Conduit 3 PLC Deco 12 UK 4 PLC Deco 5 UK Large Loan 1 PLC Deco 6 UK Large Loan 2 PLC Deco 8 UK Conduit 2 PLC Deco Series 2005-UK Conduit 1 PLC Diploma PLC Dixons Retail PLC Domino Printing Sciences PLC Draco (Eclipse ) PLC Drax Group PLC DS Smith PLC Dudley Summit PLC Eastern Power Networks PLC Ecclesiastical Insurance Office PLC Eden Funding No.1 PLC EDF Energy PLC Electricity North West Ltd Epic (Barchester) PLC Epic (More London) PLC Equinox (Eclipse ) PLC Eskmuir Properties Ltd EuroMASTR PLC Euromoney Institutional Investor PLC Fiberweb PLC Finance For Residential Social Housing PLC Fintrust Debenture PLC First Debenture Finance PLC First Flexible No. 6 PLC First Flexible No.4 PLC First Flexible No.5 PLC First Flexible No.7 PLC First Hydro Finance PLC FirstGroup PLC SC Flybe Group PLC Fortune Oil PLC Fosse Master Issuer PLC Friary No. 1 PLC Gemini (Eclipse ) PLC Genus PLC

4 Great Portland Estates PLC Greenock Funding No 1 PLC Greenock Funding No 2 PLC Greenock Funding No. 5 PLC Greenock Funding No.3 PLC Greenock Funding No.4 PLC Grifonas Finance No.1 PLC Grosvenor UK Finance PLC Guinness Peat Group PLC Halma PLC Hammerson PLC Hansteen Holdings PLC Hargreaves Lansdown PLC Hays PLC Healthcare Support (Newcastle) Finance PLC Healthcare Support (North Staffs) Finance PLC Hercules (Eclipse ) PLC HgCapital Trust PLC Higher Education Securitised Investments Series No.1 PLC (The) Hikma Pharmaceuticals PLC HiWave Technologies PLC Hobart Property PLC Holmes Master Issuer PLC Homeserve PLC Howden Joinery Group PLC Indus (Eclipse ) PLC Inmarsat Finance PLC Inmarsat PLC Intermediate Capital Group PLC Intermediate Finance II PLC International Personal Finance PLC Interserve PLC ITE Group PLC Johnston Press PLC SC JPMorgan American Investment Trust PLC JPMorgan Indian Investment Trust PLC JPMorgan Japan Smaller Companies Trust PLC JPMorgan Smaller Companies Investment Trust PLC Kingfisher PLC Lafarge Cement UK Ltd Langton Securities (2008-1) PLC Langton Securities (2010-1) PLC Langton Securities (2010-2) PLC Leeds Building Society B London Power Networks PLC Lookers PLC Macfarlane Group PLC SC Mall Funding PLC (The) Management Consulting Group PLC Manchester Ship Canal Company Ltd (The) Maven Income and Growth VCT 2 PLC Maven Income and Growth VCT 3 PLC Maven Income and Growth VCT 4 PLC SC

5 Maven Income and Growth VCT PLC Meadowhall Finance PLC Melrose PLC Mersey Docks and Harbour Company Ltd (The) Metric Property Investments PLC Mitchells & Butlers Finance PLC Mitchells & Butlers PLC Mitie Group PLC SC Mitsubishi Corporation Finance PLC Mondi Finance PLC Mondi PLC Morgan Sindall Group PLC Morgan Stanley & Co. International PLC Moss Bros Group PLC Mothercare PLC N Brown Group PLC National Express Group PLC National Westminster Bank PLC NATS (EN Route) PLC NBG Finance (Dollar) PLC NBG Finance (Sterling) PLC NBG Finance PLC Northern Electric Finance PLC Northern Electric PLC Northern Gas Networks Finance PLC Northern Powergrid (Yorkshire) PLC Northern Powergrid Holdings Co Northgate PLC Ortus VCT PLC Paragon Group of Companies PLC (The) Paragon Mortgages (No. 10) PLC Paragon Mortgages (No. 11) PLC Paragon Mortgages (No. 12) PLC Paragon Mortgages (No. 13) PLC Paragon Mortgages (No. 14) PLC Paragon Mortgages (No. 15) PLC Paragon Mortgages (No. 7) PLC Paragon Mortgages (No. 8) PLC Paragon Mortgages (No. 9) PLC Paragon Personal & Auto Finance (No. 3) PLC Paragon Secured Finance (No. 1) PLC Paypoint PLC Peel Land & Property Investments PLC Peel South East Ltd Perpetual Income and Growth Investment Trust PLC Petropavlovsk PLC Phoenix IT Group PLC Pinewood Shepperton PLC Premier Oil PLC SC Principality Building Society B Proven Growth and Income VCT PLC Proven VCT PLC Psion PLC

6 R.E.A. Holdings PLC Reed Elsevier (Investments) PLC Reed Elsevier PLC Resloc UK PLC Restaurant Group PLC (The) SC Robert Walters PLC Royal Bank of Scotland Group PLC (The) SC Royal Bank of Scotland PLC (The) SC RSA Insurance Group PLC RSL Finance (No. 1) PLC S & U PLC Salamander Energy PLC Santander UK PLC Schroder Income Growth Fund PLC Scotland Gas Networks PLC SC Scottish Investment Trust PLC (The) SC Securities Trust of Scotland PLC SC SEGRO Public Limited Company Senior PLC Serco Group PLC Severfield-Rowen PLC Severn River Crossing PLC Severn Trent PLC Severn Trent Utilities Finance PLC SIG Plc Smiths News PLC Soco International PLC South East Water Ltd South Eastern Power Networks PLC South Staffordshire Water PLC Southern Gas Networks PLC St Ives PLC St. Modwen Properties PLC Talisman First Venture Capital Trust PLC Talktalk Telecom Group PLC Taylor Wimpey PLC Templeton Emerging Markets Investment Trust PLC SC Titlos PLC Tomkins Finance Ltd Topps Tiles PLC Transform Schools (North Lanarkshire) Funding PLC Travis Perkins PLC Tribal Group PLC Trinity Mirror PLC Trustco Finance PLC Tullett Prebon Group Holdings PLC Tullett Prebon PLC Tullow Oil PLC Ultra Electronics Holdings PLC Unifund PLC United Utilities PLC United Utilities Water PLC Uropa Securities PLC

7 Vanwall Finance PLC Vectura Group PLC Vedanta Resources PLC Victoria PLC Vodafone Group PLC Walker Crips Group PLC WH Smith PLC William Hill PLC Windermere VIII CMBS PLC Windermere XI CMBS PLC Witan Investment Trust PLC WPP 2008 Ltd WPP Finance Xaar PLC Yorkshire Building Society B Yule Catto & Co PLC

Contents This document contains relevant details of the 284 entities that meet all of the following four conditions:

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