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Financial and Accounting Records Policy

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Investor centre

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Sustainability report

Sustainability report
  • Sustainability report 2007

    Learn more about our commitment to Sustainable Development in our Sustainability Report

The Group operates under Internal Financial Reporting Standards. The Group is committed to ensuring the maintenance of good accounting records, consistency of financial reporting and the effectiveness of internal financial control. The system for the latter is designed to safeguard the assets of the Group and to prevent and detect fraud and other irregularities.

Smith & Nephew has an internal audit function, which monitors the adequacy of internal financial controls and systems and compliance with Group standards.

General Reporting

We aim to report our business performance and activities fully and accurately to investors - believing that open and honest communication is essential if we want them to understand our aims and have confidence in our strategies for achieving them. Results are reported on a quarterly basis and we give regular briefings to analysts, investors and financial journalists. We use our website to keep information accessible and regularly updated.

The group reports its results under International Financial Reporting Standards ("IFRS")  and will report in US dollars for 2006 onwards having obtained shareholder approval to chang the functional currency of the parent company at an Extraordinary General Meeting in November 2005. The group's results under, and a reconciliation from UK GAAP to, IFRS for 2003 and 2004 are available under Report & Results in the Investors section on the corporate website.

Click on the following links to access some of the useful information available on our corporate website:

  • Presentations
  • Our 2007 Sustainability Report on Performance
  • Annual Report & Interim Results for the year 2006
  • Copyright © 2008 Smith & Nephew
  • Terms of Use