EXHIBIT 8
SIGNIFICANT SUBSIDIARIES, ASSOCIATES, JOINT VENTURES AND BUSINESS UNITS
Reed Elsevier PLC and Reed Elsevier NV conduct their business through two jointly owned companies, Reed Elsevier Group plc and Elsevier Reed Finance BV. Refer Item 4: Information on Reed Elsevier for background.
The following table shows the significant subsidiaries, associates, joint ventures and business units of Reed Elsevier Group plc and of Elsevier Reed Finance BV by reference to business segment and geographical location. All businesses are 100% owned unless otherwise stated.
Business | Geographical location |
Reed Elsevier Group plc | United Kingdom |
Holding Companies | |
Reed Elsevier (UK) Limited(1) | United Kingdom |
Reed Elsevier Holdings B.V. | The Netherlands |
Reed Elsevier Nederland B.V. | The Netherlands |
Reed Elsevier Overseas B.V. | The Netherlands |
Reed Elsevier US Holdings Inc | United States |
Reed Elsevier Inc.(1) | United States |
Reed Elsevier Capital Inc. | United States |
Harcourt, Inc(1) | United States |
HGI Investment Trust | United States |
Reed Elsevier Properties Inc. | United States |
Science & Medical | |
Elsevier Limited | United Kingdom |
Elsevier B.V. | The Netherlands |
Excerpta Medica Medical Communications B.V. | The Netherlands |
Elsevier Inc. | United States |
Excerpta Medica, Inc | United States |
Academic Press(2) | United States |
Elsevier Health Sciences(2) | United States |
Mosby, Inc. | United States |
MDL Information Systems, Inc. | United States |
Endeavor Information Systems, Inc. | United States |
Elsevier Ireland Limited | Republic of Ireland |
MDL Information Systems GmbH | Germany |
Legal | |
LexisNexis Butterworths Tolley(3) | United Kingdom |
Eclipse Group Limited | United Kingdom |
LexisNexis(4) | United States |
Matthew Bender and Company, Inc. | United States |
Martindale-Hubbell(4) | United States |
RiskWise International L.L.C. | United States |
Editions du Juris-Classeur SA | France |
Dott. A. Giuffrè Editore Spa (40%) | Italy |
Butterworths Australia(5) | Australia |
Education | |
Harcourt Education Limited | United Kingdom |
Harcourt School Publishers(6) | United States |
Holt, Rinehart and Winston(6) | United States |
Harcourt Supplemental Publishers Inc. | United States |
The Psychological Corporation | United States |
Harcourt Educational Measurement(7) | United States |
#
Business | Geographical location |
Business | |
Reed Business Information Limited | United Kingdom |
Reed Exhibitions Limited | United Kingdom |
Reed Business Information B.V. | The Netherlands |
Reed Business Information US(4) | United States |
Reed Construction Data Inc. | United States |
Reed Exhibitions(4) | United States |
Reed Expositions France SA | France |
Reed Midem Organisation SA | France |
Groupe Strategies SA | France |
Fiera Milano International Spa (47%) | Italy |
Reed Exhibitions Japan Limited | Japan |
Elsevier Reed Finance B.V. | The Netherlands |
Elsevier Swiss Holdings SA | Switzerland |
Elsevier Finance SA | Switzerland |
Elsevier Properties SA | Switzerland |
Elsevier Risks SA | Switzerland |
#
(1)
Holding company, but also trades through one or more operating divisions
(2)
Division of Elsevier Inc.
(3)
Division of Reed Elsevier (UK) Limited
(4)
Division of Reed Elsevier Inc.
(5)
Division of Reed International Books Australia Pty Ltd
(6)
Division of Harcourt, Inc.
(7)
Division of The Psychological Corporation
EXHIBIT 10.1
INDEPENDENT AUDITORS’ CONSENT — REED ELSEVIER COMBINED FINANCIAL STATEMENTS
We consent to the incorporation by reference in Registration Statement Nos. 333-08542 and 333-12666 of Reed International P.L.C. and Elsevier NV on Form S-8 and in the Post-Effective Amendment No. 1 to Registration Statement No. 333-6710-02 and the Registration Statement No. 333-13188-01 of Reed International P.L.C. and Elsevier NV on Form F-3 of our report dated February 19, 2003, relating to the combined financial statements of Reed Elsevier, appearing in the Annual Report on Form 20-F of Reed Elsevier PLC and Reed Elsevier NV for the year ended December 31, 2002.
Deloitte & Touche | Deloitte & Touche |
Chartered Accountants | Accountants |
London, England | Amsterdam, The Netherlands |
| | |
March 10, 2003 | March 10, 2003 |
EXHIBIT 10.2
INDEPENDENT AUDITORS’ CONSENT — REED ELSEVIER PLC CONSOLIDATED FINANCIAL STATEMENTS
We consent to the incorporation by reference in Registration Statement Nos. 333-08542 and 333-12666 of Reed International P.L.C. and Elsevier NV on Form S-8 and in the Post-Effective Amendment No. 1 to Registration Statement No. 333-6710-02 and the Registration Statement No. 333-13188-01 of Reed International P.L.C. and Elsevier NV on Form F-3 of our report dated February 19, 2003, relating to the consolidated financial statements of Reed Elsevier PLC, appearing in the Annual Report on Form 20-F of Reed Elsevier PLC and Reed Elsevier NV for the year ended December 31, 2002.
Deloitte & Touche
Chartered Accountants
London, England
March 10, 2003
EXHIBIT 10.3
INDEPENDENT AUDITORS’ CONSENT — REED ELSEVIER NV FINANCIAL STATEMENTS
We consent to the incorporation by reference in Registration Statement Nos. 333-08542 and 333-12666 of Reed International P.L.C. and Elsevier NV on Form S-8 and in the Post-Effective Amendment No. 1 to Registration Statement No. 333-6710-02 and the Registration Statement No. 333-13188-01 of Reed International P.L.C. and Elsevier NV on Form F-3 of our report dated February 19, 2003, relating to the financial statements of Reed Elsevier NV, appearing in the Annual Report on Form 20-F of Reed Elsevier PLC and Reed Elsevier NV for the year ended December 31, 2002.
Deloitte & Touche
Accountants
Amsterdam, The Netherlands
March 10, 2003
Exhibit 99.1
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of Reed Elsevier PLC (the “Company”) on Form 20-F for the fiscal year ended December 31, 2002, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, C H L Davis, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. ½ 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1)
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
/s/ C H L DAVIS
C H L Davis
Chief Executive Officer
Reed Elsevier PLC
Dated: March 10, 2003
Exhibit 99.2
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of Reed Elsevier PLC (the “Company”) on Form 20-F for the fiscal year ended December 31, 2002, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, M H Armour, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. ½ 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1)
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
/s/ M H ARMOUR
M H Armour
Chief Financial Officer
Reed Elsevier PLC
Dated: March 10, 2003
Exhibit 99.3
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of Reed Elsevier NV (the “Company”) on Form 20-F for the fiscal year ended December 31, 2002, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, C H L Davis, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. ½ 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1)
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
/s/ C H L DAVIS
C H L Davis
Member, Executive Board & Chief Executive Officer
Reed Elsevier NV
Dated: March 10, 2003
Exhibit 99.4
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of Reed Elsevier NV (the “Company”) on Form 20-F for the fiscal year ended December 31, 2002, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, M H Armour, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. ½ 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1)
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
/s/ M H ARMOUR
M H Armour
Member, Executive Board & Chief Financial Officer
Reed Elsevier NV
Dated: March 10, 2003
