Independent Auditors’ report to the Directors of Barclays PLC We have audited the accompanying Directors’ responsibility for the schedule schedule of Barclays PLC labelled The Directors are responsible for the preparation of the schedule in accordance with the Capital Requirements (Country-by-Country ‘Country by country data’ for the year Reporting) Regulations 2013, for the appropriateness of the basis of ended 31 December 2016 (‘the schedule’). The preparation and the interpretation of the Regulations as they affect the preparation of the schedule, and for such internal controls as the schedule has been prepared by the Directors Directors determine is necessary to enable the preparation of the based on the requirements of schedule that is free from material misstatement, whether due to a the Capital Requirements (Country-by- fraud or error. Country Reporting) Regulations 2013. Auditors’ responsibility Our responsibility is to express an opinion on the information labelled as audited in the schedule based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the schedule is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the schedule. The procedures selected depend on the auditors’ judgement, including the assessment of the risks of material misstatement of the schedule, whether due to fraud or error. In making those risk assessments, the auditor considers internal controls relevant to the entity’s preparation of the schedule in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the schedule. Webelievethattheauditevidencewehaveobtainedissufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the Country-by-Country information labelled as audited in the schedule as at 31 December 2016 is prepared, in all material respects, in accordance with the requirements of the Capital Requirements (Country-by-Country Reporting) Regulations 2013. Basis of preparation and restriction on distribution Without modifying our opinion, we draw attention to Note 1 to the schedule, which describes the basis of preparation. The schedule is prepared to assist the Directors to meet the requirements of the Capital Requirements (Country-by-Country Reporting) Regulations 2013. As a result, the schedule may not be suitable for any other purpose. b OurreportisintendedsolelyforthebenefitoftheDirectorsofBarclays PLC. We do not accept or assume any responsibility or liability to any other party save where terms are agreed between us in writing. PricewaterhouseCoopers LLP Chartered Accountants 22 February 2017 London, United Kingdom a The maintenance and integrity of the Barclays PLC website is the responsibility of the Directors; the work carried out by the auditors does not involve consideration of these matters and, accordingly, the auditors accept no responsibility for any changes that may have occurred to the schedule since it was initially presented on the website. b Legislation in the United Kingdom governing the preparation and dissemination of the schedule may differ from legislation in other jurisdictions.  BarclaysPLCCountrySnapshot2016 • 12