UNILEVER PLC

The Directors have reviewed the long-term prospects of the Group in

order to assess its viability. This review incorporated the activities and

key risks of the Group together with the factors likely to affect the

Group’s future development, performance, financial position, cash

flows, liquidity position and borrowing facilities as described on pages

1 to 47. In addition, we describe in notes 15 to 18, on pages 169 to

184, the Group’s objectives, policies and processes for managing

its capital, its financial risk management objectives, details of its

financial instruments and hedging activities, and its exposures to credit

and liquidity risk. Unilever announced the separation of the Ice Cream

business, which is expected to be completed by the end of 2025. This

falls within the period covered by the viability statement. The Directors

have therefore considered the ability of the Group to continue in its

current form (i.e. scenario where the separation does not happen), as

well as the viability of the Group if the separation completed

as planned.