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Barclays, Base Prospectus 2006

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- 180 -<br />

Save as disclosed in the foregoing three paragraphs of this section, no member of the Group is or has<br />

been involved in any governmental, legal or arbitration proceedings (including any such proceedings<br />

which are pending or threatened of which the Issuer is aware) which may have, or have had during the<br />

12 months preceding the date of this <strong>Prospectus</strong>, a significant effect on the Issuer’s and/or the Group’s<br />

financial position or profitability.<br />

Financial Information of <strong>Barclays</strong> Bank PLC<br />

For the financial years 2004 and 2005 <strong>Barclays</strong> Bank PLC has prepared both non-consolidated and<br />

consolidated financial statements in accordance with the provisions of UK IFRS. The 2004 Issuer<br />

Annual Report containing the non-consolidated and the consolidated financial statements of <strong>Barclays</strong><br />

Bank PLC at 31st December, 2004 and the 2005 Issuer Annual Report containing the non-consolidated<br />

and the consolidated financial statements of <strong>Barclays</strong> Bank PLC at 31st December, 2005 are<br />

incorporated by reference into this <strong>Base</strong> <strong>Prospectus</strong>. Documents incorporated by reference (such as the<br />

2004 and the 2005 Issuer Annual Report, containing inter alia the 2004 and 2005 financial statements<br />

and the independent auditor’s report) have been filed with the United Kingdom Financial Services<br />

Authority (the "FSA") in England in accordance with Titles IV and V of Directive 2001/34/EC.<br />

Documents incorporated by reference may be obtained free of charge at the offices of <strong>Barclays</strong> Bank<br />

PLC Frankfurt Branch at Bockenheimer Landstrasse 38 - 40, 60323 Frankfurt am Main, during normal<br />

business hours, so long as any of the Notes are outstanding.<br />

<strong>Barclays</strong> PLC and the Issuer have applied International Financial Reporting Standards ("IFRS") from<br />

1 January 2004, with the exception of the standards relating to financial instruments (IAS 32 and IAS<br />

39) and insurance contracts (IFRS 4) which were applied only with effect from 1 January 2005.<br />

Therefore, in the 2004 Issuer Annual Report, the impacts of adopting IAS 32, IAS 39 and IFRS 4 are<br />

not included in the financial statements in accordance with First-time Adoption of International<br />

Financial Reporting Standards (IFRIS 1). The results for 2005 are therefore not entirely comparable to<br />

those for 2004 in affected areas. A summary of the significant accounting policies for <strong>Barclays</strong> PLC<br />

and the Issuer is included in the 2004 and 2005 Issuer Annual Report.

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