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REG - Pennon Group PLC - Half Yearly Report <Origin Href="QuoteRef">PNN.L</Origin> - Part 28

- Part 28: For the preceding part double click  ID:nRSb2520YA 

                                  
                                                                                                                                                                                                                                                                                                                                   guidance on                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   the "Review                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   of Interim                                                                                                                                                                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                                                                                                   Financial                                                                                                                                                                                                                                                                                                                                                                               
                                                                                                                                                                                                                                                                                                                                   Information"                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   .                                                                                                                                                                                                                                                                                                                                                                                       
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
                                                                                                                                                                                                                                                                                                                                   The                                                                                                                                                                                                                                                                                                                                                                                     
                                                                                                                                                                                                                                                                                                                                   preparation                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   of the half                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   year                                                                                                                                                                                                                                                                                                                                                                                    
                                                                                                                                                                                                                                                                                                                                   financial                                                                                                                                                                                                                                                                                                                                                                               
                                                                                                                                                                                                                                                                                                                                   information                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   requires                                                                                                                                                                                                                                                                                                                                                                                
                                                                                                                                                                                                                                                                                                                                   management                                                                                                                                                                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                                                                                                   to make                                                                                                                                                                                                                                                                                                                                                                                 
                                                                                                                                                                                                                                                                                                                                   judgements,                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   estimates                                                                                                                                                                                                                                                                                                                                                                               
                                                                                                                                                                                                                                                                                                                                   and                                                                                                                                                                                                                                                                                                                                                                                     
                                                                                                                                                                                                                                                                                                                                   assumptions                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   that affect                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   the                                                                                                                                                                                                                                                                                                                                                                                     
                                                                                                                                                                                                                                                                                                                                   application                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   of                                                                                                                                                                                                                                                                                                                                                                                      
                                                                                                                                                                                                                                                                                                                                   accounting                                                                                                                                                                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                                                                                                   policies and                                                                                                                                                                                                                                                                                                                                                                             
                                                                                                                                                                                                                                                                                                                                   the reported

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