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 29. In addition, we describe in notes 15 to 18, on pages 161 to

176, 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 demerger of the Ice Cream

business, which completed in December 2025. The Directors have

considered the ability of the remaining Group to continue in its current

form to remain viable.