Reconciliation of
 Revenue and EBITDA
 to US GAAP
 (in millions)
 
 March December September June March
  31, 31, 30, 30, 31,
 2003 2002 2002 2002 2002
 -------- -------- --------- -------- --------
Revenue (in GBP's) GBP546.5 GBP533.4 GBP534.7 GBP549.0 GBP556.1
 
Effective exchange rate 1.60 1.57 1.55 1.46 1.43
 -------- -------- --------- -------- --------
 
US GAAP Revenue (in
 US$'s) $875.9 $839.1 $830.3 $802.8 $792.9
 
 
EBITDA (in GBP's)  GBP156.5 GBP163.0 GBP163.7 GBP167.4 GBP154.2
 
Effective exchange rate 1.60 1.57 1.55 1.46 1.43
 ---------------------------------------------
 
EBITDA (in US$'s) $250.8 $256.0 $253.6 $244.5 $220.0
 
Other expenses:
Asset impairments - 418.5 26.6 - -
Other charges 2.9 95.9 289.6 2.1 1.6
Depreciation and
 amortization 309.0 444.7 402.1 357.4 337.4
  ---------------------------------------------
Subtotal 311.9 959.1 718.3 359.5 339.0
 
US GAAP Operating (loss)
(in US$'s) ($61.1) ($703.1) ($464.7) ($115.0)($119.0)
  =============================================
 
 
 Reconciliation of
 Capital Expenditures
 to US GAAP
 (in millions)
 
  For the Three Months
 Ended March 31,
 2003 2002
 --------- --------
Capital Expenditures (in GBP's) GBP82.5 GBP103.5
 
Effective exchange rate 1.60 1.43
 --------- --------
 
Capital Expenditures (in US$'s)  $132.2 $147.6
 
Other items:
Changes in liabilities related to Capital
 Expenditures 49.4 54.4
Capitalized interest 3.6 12.5
  --------- --------
Subtotal 53.0 66.9
 
Purchase of fixed assets (in US$'s) $185.2 $214.5
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