Letter to Mr Geoffrey Robinson MP from Mr K A L Brown, Personal Assistant to Mr P A Smith,

  Senior Partner, PricewaterhouseCoopers

Further to your enquiry, I have reviewed those audit files in respect of our audit of Pergamon AGB plc for the eighteen-month period to 30 June 1990, which I have been able to locate. Among these, I have found the working paper on which the directors emoluments accounts disclosure was based, which indicates that you were entitled to emoluments of £nil in respect of that period. Consequently, you are included among the five directors whose emoluments were disclosed as falling within the £0-5,000 banding.

We are providing this information to enable you to respond to questions posed to you by Sir Gordon Downey, in undertaking his duties as Parliamentary Commissioner for Standards. It should not be used other than for this specified purpose, and should be regarded as confidential to you and your immediate advisors and is not for publication.

14 July 1998