Summary financial statements

Reed Elsevier NV
Reconciliation of shareholders’ funds

for the year ended 31 December 2002		 2002
 Eurom		 2001
Eurom


Profit attributable to ordinary shareholders

Equity dividends paid and proposed

Issue of shares, net of expenses

Exchange translation differences

Equalisation adjustments

    


144

(221)

22

(303)

–

  


101

(221)

110

42

(88)

    


Net decrease in shareholders’ funds

Shareholders’ funds at 1 January

    
(358)

2,392		  
(56)

2,448		    

Shareholders’ funds at 31 December		    
2,034		  
2,392		    
     
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