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(Berlin, Heidelberg: Springer Berlin Heidelberg), 113137

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BAT Preliminary Announcement 2025 Summary Performance Review Financial Statements Other Information Data Lake and Reconciliations 21 Financial Statements Continued Group Balance Sheet As at 31 December 2025 2024 m m Assets Intangible assets 86,934 94,276 Property, plant and equipment 4,483 4,379 Investments in associates and joint ventures 1,521 1,902 Retirement benefit assets 880 937 Deferred tax assets 2,032 2,573 Trade and other receivables 288 282 Investments held at fair value 333 146 Derivative financial instruments 135 110 Total non-current assets 96,606 104,605 Inventories 4,382 4,616 Income tax receivable 470 67 Trade and other receivables 3,802 3,604 Investments held at fair value 16 513 Derivative financial instruments 162 186 Cash and cash equivalents 3,827 5,297 12,659 14,283 Assets classified as held-for-sale 25 11 Total current assets 12,684 14,294 Total assets 109,290 118,899 Equity capital and reserves Share capital 577 585 Share premium, capital redemption and merger reserves 26,675 26,665 Other reserves (4,148) (902) Retained earnings 22,929 21,610 Owners of the parent 46,033 47,958 Perpetual hybrid bonds 1,893 1,685 Non-controlling interests 219 352 Total equity 48,145 49,995 Liabilities Borrowings 31,708 32,638 Retirement benefit liabilities 801 820 Deferred tax liabilities 10,343 11,679 Other provisions for liabilities 3,161 4,071 Trade and other payables 484 685 Derivative financial instruments 124 268 Total non-current liabilities 46,621 50,161 Borrowings 3,362 4,312 Income tax payable 1,129 1,681 Other provisions for liabilities 608 3,044 Trade and other payables 9,328 9,550 Derivative financial instruments 91 156 Liabilities associated with assets classified as held-for-sale 6 Total current liabilities 14,524 18,743 Total equity and liabilities 109,290 118,899 The accompanying notes on pages 24 to 38 form an integral part of this condensed consolidated financial information

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