EXCHANGE RATES Average vs Average Sterling Euro US Dollars Sterling

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EXCHANGE RATES Average 2003 vs 2002 Average Sterling / Euro US Dollars / Sterling Euro / Dollar Euro / Swedish Kroner US Dollar / Rouble 2003 0.69 1.64 1.13 9.12 30.68 2002 0.63 1.50 0.95 9.50 31.35 Change (%) 9.5 9.3 18.9 4.0 2.1 Note: Change reflects impact on Group earnings Back up 153 EXCHANGE RATES Year end : 2003 vs 2002 2003 31 Dec Sterling / Euro US Dollars / Sterling 0.71 1.79 2002 31 Dec 0.65 1.61 Change (%) 8.1 11.2 Back up 154 EXCHANGE RATES February 2004 vs average 2003 2004 27 Feb Sterling / Euro US Dollars / Sterling Euro / Dollar 0.67 1.86 1.24 2003 average 0.69 1.64 1.13 Change (%) 2.9 13.4 9.7 Back up 155 UK CIGARETTES Gallaher’s portfolio management : enhanced profitability Market Value 56.6% Gallaher Value 48.8% Premium 32.2% Mid price 11.2% Premium 40.6% Mid price 10.6% Source: ACNielsen (Retail) Back up 66 UK CIGARETTES Benson & Hedges : underpinning Eurasian growth (%) 10 Share of UK market 8 6 4 2 0 20 02 Fe b M ar Ap r M ay Ju n O ct N ov Ja Dec n 20 03 M ar Ap r M ay Ju n Ju l Au g Se p Ja n Ju l Au g Se p Fe b O ct N ov D ec B&H Gold B&H Silver Source: ACNielsen (Retail) Back up 68 RUSSIAN CIGARETTE MARKET Market segmentation : price sector 2003 % 2002 % 2001 % Higher Premium (rb > 20) Mid price (rb 13-20) Intermediate Value (rb 8-13) Low filter (rb 4.5-8) Lower Plain Papirossy 26.0 8.8 17.2 58.7 26.7 32.0 15.3 13.6 1.7 22.4 7.7 14.7 56.1 27.6 28.5 21.5 19.1 2.4 18.5 6.8 11.7 55.8 30.5 25.3 25.7 22.8 2.9 Source: Business Analytica (2001 : retail market audit / 2002 and 2003 : total market) Back up 112 RUSSIA Relative pricing position : significant growth potential • Average pricing per pack: 2003 (rb) Philip Morris BAT Japan Tobacco Gallaher Dec 16.15 13.31 13.08 8.77 2003 Jun 2002 Dec 2002 Jun 14.64 12.93 10.54 7.86 2001 Dec 14.11 11.44 9.84 7.25 2001 Jun 13.75 10.89 9.09 6.88 2000 Dec 13.70 10.31 9.02 5.85 2000 Jun 13.50 9.50 9.42 4.61 1999 Dec 12.72 9.89 7.42 3.45 15.38 14.63 13.23 13.28 12.29 11.20 8.69 8.10 Source: Business Analytica Back up 114 2003 FULL YEAR RESULTS Operating cash flows £mn EBITDA(1) Non cash items Debtors Stocks Creditors Operating cash flow(1) Conversion rate (%) Exceptional cash flow Operating cash flow after exceptional (1) 2003 699 4 22 (15) 2 712 102 (21) 691 2002 644 2 (127) (68) 68 519 81 519 Back up 16 Excludes Joint Ventures and Associate, and also the exceptional charge in 2003 CONTINENTAL EUROPE Germany : underpinning Eurasian growth Generic’s share of total market (%) 20 15 10 5 0 15.4 16.1 • Total German market volumes : down c. 6% • Gallaher total volumes : up 3.0% • Gallaher’s branded market share : maintained at 0.7% 2002 2003 Gallaher’s share of generics (%) 50 40 30 20 10 0 42.3 45.1 2002 Note: Source: Factory made cigarettes only Company 2003 Back up 38 RUSSIAN CIGARETTE MARKET Duty and VAT regime • January 2002 – specific taxation doubled : passed through to consumer – duty and VAT : c. 26% of retail price • January 2003 – specific taxation increased – ad valorem introduced : 5% of ex-factory price – duty increases : largely absorbed by manufacturers – duty and VAT : c. 30% of retail price • January 2004 – specific taxation increased : partial absorbtion – duty increase – VAT decrease to 18% – duty and VAT : c. 30%-32% of retail price Back up 121 POLAND House shares Dec. 2003 % L&M Caro Jan III Sobieski Marlboro Mocne Fox Fajrant Meskie Golden American West Brydzowe LD Strong Level Saint George Viva Gallaher total Source: ACNielsen / Company RRP € 1.02 0.99 0.99 1.25 0.80 0.84 0.68 0.68 0.99 0.99 0.66 0.75 0.76 0.67 0.72 0.97 12.4 7.7 7.4 7.2 7.0 6.2 6.0 3.8 3.8 3.3 0.8 0.8 0.4 0.2 0.2 0.2 2.6 Back up 103

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