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Barclays, Base Prospectus 2006

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- 184 -<br />

Incorporation by Reference<br />

The following documents shall be incorporated in, and form part of, this <strong>Base</strong> <strong>Prospectus</strong> and may be<br />

obtained free of charge at the offices of <strong>Barclays</strong> Bank PLC Frankfurt Branch at<br />

Bockenheimer Landstraße 38 - 40, 60323 Frankfurt am Main, during normal business hours, so long as<br />

any of the Notes are outstanding:<br />

Document: Page<br />

Reference:<br />

Incorporated<br />

in this <strong>Base</strong><br />

<strong>Prospectus</strong><br />

on page:<br />

The Annual Report 2004 of <strong>Barclays</strong> Bank PLC (the "2004 Issuer<br />

Annual Report") containing the non-consolidated and the<br />

consolidated financial statements of <strong>Barclays</strong> Bank PLC at 31st<br />

December, 2004.<br />

Director's Report 2 through 3 180<br />

Directors and officers and Statement of Director's responsibility for<br />

accounts<br />

4<br />

180<br />

Independent auditor's report 5 179<br />

Accounting policies 6 through 15 180<br />

Accounting presentation 16 180<br />

Financial review – Life Assurance Business 17 180<br />

Consolidated profit and loss account 18 180<br />

Statement of total recognised gains and losses 19 180<br />

Balance sheets 20 through 21 180<br />

Consolidated statement of changes in reserves 22 180<br />

Consolidated cash flow statement 23 180<br />

Notes to the accounts 24 through 120 180<br />

The Annual Report 2005 of <strong>Barclays</strong> Bank PLC (the "2005 Issuer<br />

Annual Report") containing the non-consolidated and the<br />

consolidated financial statements of <strong>Barclays</strong> Bank PLC at 31st<br />

December, 2005 and 2004.<br />

Director's Report<br />

Directors and officers<br />

2 through 3 180<br />

Statement of Director's responsibility for accounts<br />

Independent auditor's report 5 179<br />

Income statements 19 180<br />

Balance sheets 20 through 21 180<br />

Statement of recognised income and expense 22 180<br />

Cash flow statement 23 180<br />

Notes to the accounts 24 through 140 180<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 2005 Issuer Annual Report.<br />

4<br />

180

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