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Pantheon International PLC

Annual Report Dec 31, 2013

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Annual Report

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Pantheon International Participations PLC Half-Yearly Financial Report 31st December 2013

PIP invests in a diversified portfolio of private equity assets across the world, principally through funds.

Private equity funds purchase large equity stakes in private companies. This gives investors access to a broader universe of opportunities than that offered by public markets. Private equity managers are long-term, disciplined investors who can bring about beneficial changes to businesses and align shareholder interests with those of company management through majority ownership.

The Manager, Pantheon, is one of the world's foremost private equity specialists. With more than 30 years' experience, and a team of 70 investment professionals globally, Pantheon is well positioned to guide PIP towards its objective of maximising capital growth.

Contents

Half-Year at a Glance 1
Performance Summary 2
Chairman's Statement 4
Company Strategy 6
The Manager's Review 7
Objective and Investment Policy 30
Interim Management Report and
Responsibility Statement of the Directors
31
Income Statement (unaudited) 32
Reconciliation of Movements in Equity Shareholders' Funds
(unaudited)
33
Balance Sheet (unaudited) 34
Cash Flow Statement (unaudited) 35
Notes to the Half-Yearly Financial Statements (unaudited) 36
Independent Review Report 39
Directors and Contacts 40

Half-Year at a Glance

Performance Summary

NAV and Share Price Performance

  • NAV per share decreased by 2.1%, from 1,331.9p to 1,303.9p.
  • The ordinary share price decreased from 1,042.0p to 1,028.0p, a decrease of 1.3%. The discount decreased from 21.8% to 21.2%.
  • The redeemable share price decreased from 1,050.0p to 1,012.5p, a decrease of 3.6%. The discount increased from 21.2% to 22.3%.

Net Investment Cash Flow

  • Distributions received in the six months to 31st December 2013 were £93.2m, equivalent to 11% of opening private equity assets.
  • PIP paid £88.9m for investments in the half-year across calls (£19.0m), new investments (£59.9m) and share buybacks (£10.0m).
  • Net investment cash flow was £4.3m, as PIP reinvested portfolio cash flows.

NAV per Share Reconciliation

The above chart reconciles the opening and closing NAV per share for the six months to 31st December 2013.

SINCE
Performance at 1 YEAR 3 YEARS 5 YEARS 10 YEARS INCEPTION
31st December 2013 % % P.A. % P.A. % P.A. % P.A.
NAV per share 8.1 10.0 3.0 9.2 11.2
Ordinary share price 16.5 18.0 33.8 7.9 10.7
FTSE All-Share Total Return 20.8 9.4 14.3 8.8 8.2
MSCI World Total Return (sterling) 24.9 9.9 12.8 8.4 7.1

PIP was launched on 18th September 1987. The figures since inception assume reinvestment of dividends, capital repayments and cash flows from the exercise of warrants.

Capital Structure at 31st December 2013

Ordinary shares 33,832,013
Redeemable shares 33,012,534
Total 66,844,547

Chairman's Statement

During the period, underlying portfolio growth of 5.7% was offset by negative foreign exchange movements as sterling strengthened against the US dollar, resulting in a decrease in the NAV per share of 2.1% to 1,303.9p per share. The share prices of the ordinary and redeemable shares declined by 1.3% and 3.6% respectively. Our belief in the positive outlook for continued portfolio value growth is based on the following key factors:

  • Cash generative portfolio: the Company continues to see strong realisations allowing for active portfolio renewal.
  • Good growth potential: underlying portfolio relative earnings and revenue growth, while slowing, continued to compare positively to index growth rates exhibited by the FTSE All-Share and MSCI World indices.
  • Uplifts on exit: the largest realisations have occurred at an average uplift to the previous holding value, once again highlighting the benefit to performance of high levels of realisations.
  • Investing actively: during the period we committed £96m to 17 new investments, mainly in secondary interests.
  • Strong balance sheet: PIP has no debt, an undrawn loan facility and positive cash flows.
  • Investment access: Pantheon's well-resourced global investment platform enables the Company to benefit from high-quality deal flow worldwide.

Performance

Developed markets showed more signs of recovery over the second half of 2013, thriving on continuing quantitative easing measures ("QE") in the US, Europe and Japan. The faster growing economies of the emerging markets have slowed, but attractive investments can be made by experienced managers that are used to the high levels of market volatility typically associated with these markets. Seeking only high-quality assets managed by the best managers remains our key priority, given that the course of economic and market recovery remains vulnerable to the effects of monetary policy.

Against this backdrop, before foreign exchange effects, PIP's underlying assets generated a return of 5.7%. Share buybacks added 0.3% to the NAV per share. Sterling's strength against the US dollar, up by 9.2% during the period, led to negative foreign exchange effects of 7.1% on NAV per share as approximately 70% of the portfolio is denominated in US dollars. Excluding foreign exchange effects, the larger buyout, and venture and growth portfolio segments were the best performers, gaining 8.2% and 6.5% respectively over the period. US assets performed strongest regionally, returning 8.1%.

Underlying Earnings Growth

Private equity managers impose a set of disciplines on their investments to boost growth through a well-aligned, capitalefficient investment model. Underlying growth rates within the Company's portfolio indicate encouraging trends, with those

sampled showing earnings growth of 12.0%, higher than those shown for the equivalent periods for the MSCI World and FTSE All-Share indices.

Share Buybacks

The listed private equity sector average discount remains substantially wider than the average investment trust discount. In our view, there is scope for further narrowing of PIP's share price discounts which, at 21% for the ordinary shares and 22% for the redeemable shares at 31st December 2013, do not reflect the Company's strength and potential. The discounts at which the Company's shares trade from time to time may make buybacks an attractive investment opportunity relative to other potential new investment commitments. The Company began buying back shares in August 2011 and so far has invested £68.6m in buying back 11.5% of the Company's shares. During the halfyear to 31st December 2013, PIP invested £10.0m to buy back and cancel 0.7m ordinary shares and 0.3m redeemable shares, resulting in an uplift to NAV per share of 4.4p or 0.3% of PIP's NAV per share at 30th June 2013.

Activity and Balance Sheet

Distributions of £93m were received in the period, equivalent to an annualised rate of 23% of opening portfolio assets. Calls from underlying private equity funds totalled £19m. PIP's positive net cash flows are a function of the portfolio's maturity, which has a weighted average fund age of 7.8 years. Exits often occur at an uplift to their previous holding value as managers are able to realise a premium on sale. PIP's largest 50 distributions, representing 31% by value of total distributions, occurred at an average uplift of 24%. This contributed significantly to NAV growth in the period and remains an important factor for future performance given the maturity of PIP's portfolio.

Balance Sheet

The Company's net cash at 31st December 2013 stood at £68m. The Company's loan facility, amounting to approximately £97m and which expires in June 2015, remained fully unutilised. Undrawn commitments of £188m as at 31st December 2013 were covered by assets and loan facilities by a factor of 5.2 times. Additionally, more than 60% of the undrawn commitments are older than six years and therefore unlikely to be fully called down. This provides ample flexibility to take advantage of new investment opportunities.

New Investments

PIP has continued to actively redeploy capital during the period. Secondary activity picked up in the second half of 2013 and in December the Company committed £70.7m to four secondaries, the majority of which comprised US buyout funds. PIP also committed £20.2m to 11 new co-investments and made two primary fund commitments for £5.1m. Our strategic focus on secondary interests ensures we can continue to take advantage of the liquid market conditions to realise investment returns.

Outlook

Our objective is to optimise PIP's ability to deploy capital systematically through long-term relationships with a large number of high-quality managers worldwide in order to maximise capital growth and generate returns in excess of public markets.

We expect to see high volumes in the secondary market within which PIP's Manager can seek out good-quality assets with a focus on relative value. We will continue to add co-investments alongside best of breed managers to build our investment exposure to current vintages and will make limited primary commitments to access those opportunities not yet so readily available through the secondary market. This enables us to build a portfolio that is naturally highly cash-generative. This also enables the Company to buy back its shares when this presents an attractive investment opportunity.

Our flexible approach to investing enables us to maintain PIP's relatively low risk profile, exercising firm control over the level of undrawn commitments.

The outlook for investing in secondary interests remains good. Despite a slow start in 2013, an estimated \$27.5bn of secondary deals were transacted, an increase on 2012 according to Cogent, an intermediary active in the secondary market. We expect to see a similar level of deal activity in 2014.

2013 saw exit markets flourish. We think the increased M&A trends are sustainable across many sectors and the increasingly active IPO markets can add significantly to the potential for private equity exits. The Company's mature, US-weighted portfolio is well-positioned to benefit, and for new investments, our focus on secondaries is an excellent way to take further advantage of these conditions.

TOM BARTLAM Chairman 27th February 2014

Company Strategy

Company Strategy

PIP's strategy is to invest with leading private equity managers whilst reducing investment risk through diversification of the underlying portfolio by geography, investment stage and sector. This strategy is implemented through PIP's access to Pantheon's primary, secondary and co-investment activities. PIP has the flexibility to vary the size and emphasis of its investments depending on its available financing.

The spread of performance in private equity is much wider than in other asset classes and the selection of managers has a significant influence on investment performance. As a specialist fund-offunds manager monitoring and researching the global private equity market, Pantheon, PIP's Manager, is well-positioned to identify fund managers who have the skills and strategies to deliver superior performance within their particular market segments.

The current portfolio reflects PIP's prolonged access to Pantheon's highly successful primary and secondary investments over the past 26 years. Only investments that have passed through rigorous research and analysis can be selected.

Secondary Programme Emphasis

It is the Board's current intention to emphasise secondary investment as the Company makes new commitments.

Secondary purchases of existing interests in private equity funds are typically acquired between three and seven years after a fund's inception, when such funds are substantially invested. As a result, they tend to have relatively low levels of undrawn commitments. PIP benefits from secondaries because the fees and expenses in the first few years have been paid and distributions from the funds will be returned over a shorter time period. This helps to reduce the drag to performance from young and immature funds, known as the "J-curve effect". In addition, secondary assets can be purchased at a discount, especially in cases where the seller has a need for liquidity, increasing the opportunity for outperformance.

The shorter duration of secondary investments and lower associated undrawn commitments will enable the Company to maintain its financial strength. Under Pantheon's allocation policy, and in accordance with the terms of its management agreement, PIP is entitled to invest alongside Pantheon's latest global secondary fund, Pantheon Global Secondary Fund V, in a predetermined ratio, benefiting from access to larger

secondary opportunities that it would not have had the capacity to complete alone. The secondary programme enables PIP to acquire attractively priced secondary interests as they become available, and aims to outperform market averages through judicious selection, pricing and timing.

Co-investments

Whilst the intention is to emphasise secondary investment, the Company will also participate in co-investments alongside established private equity managers. The breadth and depth of Pantheon's General Partner relationships provide a significant advantage for the sourcing and evaluation of co-investments. As with secondary investing, co-investments allow the Company to put money to work at the time it is committed. In addition, as there are lower or no management fees charged on co-investments by the underlying private equity manager, co-investing can represent a cost-efficient way of investing, whilst providing PIP with exposure to current vintages.

Primary Commitments

Investing in private equity through a primary commitment strategy (e.g. commitments to new private equity funds) can reduce the Company's financial flexibility by increasing the proportion of immature assets in its portfolio and by increasing its undrawn commitments relative to its assets. New primary investments have longer payback periods, requiring the Company to maintain higher levels of financing facilities against undrawn commitments. For these reasons and because the current outlook for secondary investment and co-investment is favourable, the Board de-emphasises primary commitments. However, the Company will consider making primary commitments on a targeted basis for portfolio construction purposes.

The investment rationale for any new primary commitments will always be weighed against their effects on the Company's financial flexibility so as to keep the undrawn commitments to a level that can comfortably be expected to be financed from internally generated cash flows.

Share Buybacks

In certain circumstances, usually where the Company's shares are quoted at a significant discount to NAV, the Board may view the shares as presenting an attractive investment opportunity relative to other uses of cash, such as new investment commitments. In such circumstances, the Board will consider targeted buybacks of ordinary and redeemable shares instead of, or in addition to, new investments.

The Manager's Review

Market Review

Five years after plunging into financial crisis, the world's financial systems are repairing themselves. Many developed economies are faring better, or are approaching the point at which they seem set to improve. Banks and financial institutions are better capitalised, while global regulation aims to prevent further shocks to the system. Emerging markets, and in particular China and India, could pick up steam again, although the former seems unlikely to return to double-digit economic growth.

As we leave 2013 behind us, changes to monetary policy in the US and economic reforms in China, the world's two largest economies, loom large on macroeconomic and political agendas in the year ahead. Tapering, which signals the end to the Federal Reserve's massive QE programme, comes with recognition of a job done, at least in part, as the US economy beats initial estimates to register annualised growth of 4.1% in the third quarter of 2013.1 Meanwhile, financial and social reforms in China signal an intention to keep modernising the economy, which continues to slow as it shifts from an export-led model to one oriented towards domestic consumption.

What happens in the US and China has far-reaching consequences, but the key theme for policymakers everywhere this year remains growth – not just how to get it, but how to keep it. The green shoots that had emerged in the US a year ago have continued to grow. European economies are following suit as the IMF predicts 0.5% growth for Germany and 1.7% for the UK in 2013,2 while their domestic policymakers expect better outcomes. Growth in many emerging markets is slowing but still exceeds growth in developed economies, continuing the trend of global rebalancing towards Asia, where some four billion of the world's seven billion people live. But despite these welcome improvements, risks remain. Inflating economies with cheap capital is one thing, having the courage to carry out necessary structural reforms to sustain growth is another altogether. Politicians can obstruct as much as they have the potential to pave the way for change. A scrap between Democrats and Republicans in the US during 2013 over raising the debt ceiling spooked markets globally, even though the right decision was taken at the eleventh hour. Meanwhile, simmering tensions between China and Japan over the Senkaku Islands point to non-economic risks that could have significant consequences.

US Slows Money Printing Press

The Federal Reserve's QE has succeeded in shoring-up bank balance sheets but it has now cut its bond-buying programme from \$85bn a month to \$65bn a month.3 The move has been well trailed, but the impact of removing the \$2.8 trillion economic crutch will be felt widely and arguably most keenly in emerging markets where much of the surplus liquidity flowed during 2013. The irony is that the US market felt a positive liquidity shock in anticipation of the start of tapering, as financial institutions started to bring money home. We have entered uncharted territory as global markets have never before experienced such a significant withdrawal of liquidity.4

Cheap energy prices have provided a subsequent boost to US businesses and consumers, helping to create an attractive investment backdrop for the US industrial sector in particular. Signs that the US is considering the merits of exporting shale gas could eventually also have a beneficial impact on businesses in importing countries with high gas prices, including those in Asia and Europe.

Internal politics remain the US's worst enemy. The scuffle over the debt ceiling rattled markets, as did the US government shutdown in October 2013, which took an estimated \$24bn out of the economy, or 0.6% from GDP growth, in the final quarter of 2013.5 The impact on economic activity may have been marginal given the acceleration in underlying economic growth in the US, but the impact on sentiment was significant. The message to the world is that the US system faces crisis every time an important economic or political decision must be taken.

Bureau of Economic Analysis data released 30th January 2014 2 International Monetary Fund, Report World Economic Outlook: Update 21st January 2014 3 Federal Reserve Board press release, 29th January 2014 4 Financial Times, US stocks set record as Fed steps back, 19th December 2013, Global shares rally after taper move, 19th December 2013, World markets braced for "Dectaper", 18th December 2013 5 Impact of the Debt Ceiling Debate on the U.S. Economy – Getting Worse by the Day, Standard & Poor's, 16th October 2013

Emerging Markets Feel the Brunt of US and China Policies

Markets spent much of 2013 trying to figure out the impact of tapering. Brazil, India, Indonesia, Turkey and South Africa may see the greatest impact due to reliance on rapid credit growth and weak current account balances. Emerging market currencies will likely weaken, and stock markets and bond prices will remain volatile – the question is how governments will react.

Managing a soft landing in emerging markets exposed to China and the US will be difficult and could require currency depreciation to restart growth, as well as structural reforms. In the long term, positive demographics point to opportunities after short-term turbulence. Indonesia, as an example, has the world's fourth largest population of 237m, high basic literacy of 96.8%6 and an ambitious target GDP per head of \$5,000 in 2014, even if the reality was lagging at \$3,592 in 2012.7

New Growth in Europe

Meanwhile, sentiment towards Europe has turned a corner. Overseas investors returned as their fears about a break-up of the Eurozone receded. Improving sentiment has impacted European private equity also, with North American institutions providing 25% of commitments to European funds closed in 2012 and 2013, up from 11% in 2010 and 2011.8 Furthermore, renewed domestic investor belief in domestic business prospects has catalysed the IPO market across the continent. A total of 158 IPOs in 2013 raised \$30bn, double the amount raised in 2012.9

Confidence in Northern Europe, notably Scandinavia and Germany, is stronger than in Southern European countries, particularly Spain, Italy and Greece, but painful readjustments to reduce wage bills and improve Spain's competitive position have had some success and the country's outlook is brightening. As the IMF marked down its forecasts for emerging markets, it wrote them up for Europe; even Spain is now expected to grow 0.6% in 2014 as the Eurozone expands 1%.10

In Europe, serious concerns remain however, not least for youth unemployment. According to the latest data, 58% of those aged under 25 in Greece are unemployed, almost matched by 57% in Spain. Across the European Union as a whole, youth unemployment is lower, but still worrying at 24%.11 Creating jobs for young people is critical to sustaining growth and containing social unrest.

US and Europe Remain Core to Investment Strategy

Conditions in both regions remain supportive of private equity activity as credit market conditions are unusually accommodating and IPO activity is recovering. High yield bond issuance increased in 2013, particularly in Europe,12 as pricing remains low and covenants flexible. Investor demand for credit continues to grow, absorbing the higher issuance volumes. Recovering GDP, low base rates and low default rates are likely to support credit markets this year.

In 2013, \$163.0bn was raised in 864 IPOs globally, a 27% increase on 201213 despite China's IPO market suspension, reflecting increased investor confidence in public market gains and signs of global recovery. Although 2014 was set for a strong start, the public market volatility in January shows that markets remain vulnerable to investor anxiety over the rate of monetary tightening.

In spite of recent political drama, the US market is central to global private equity. We remain positive on the prospects for industrial and services businesses that benefit directly and indirectly from technological development and the domestic energy boom as well as those positioned to benefit from domestic economic recovery.

In Europe, while the picture is more mixed, we expect to continue to source investments in portfolios and businesses that can benefit from recovery in the developed markets both within Europe and outside, and also those export and service businesses that can take advantage of significant consumer trends in emerging markets. Through the secondary market, we can target high-quality portfolios that have significant potential for near-term realisation activity so as to benefit from the supportive M&A and IPO markets, as well as further potential accommodation from the credit markets.

6 Indonesia Demographic and Health Survey 2012 7 http://www.indonesia-investments.com/finance/macroeconomic-indicators 8 Preqin data; Revolving door of investors boosts Europe fundraising, Private Equity News, 1st October 2013 9 Ernst & Young Global IPO Trends Q4 2013 10 IMF Report World Economic Outlook: Update 21st January 2014 11 Euro area unemployment rate at 12.1%, Eurostat press release, 29th November 2013 12 BC Partners 13 Global IPO Trends, Q4 2013, Ernst & Young

Market Review

(CONTINUED)

Opportunities in Emerging Markets Despite Threats

As the global economy has started to recover from the financial crisis, so too has the private equity industry. More exits, as corporate buyers return to M&A markets and IPOs recover, have increased the flow of capital back to LPs;private equity has shown good returns even from the depths of the cycle.14 With renewed confidence and increased liquidity generated from profitable exits, capital is flowing back into private equity once more. Some emerging and developed markets offer opportunities, but in view of such significant transition, caution is needed when selecting managers and investments that can prosper in a more volatile environment.

Market weakness during 2013 in a number of important emerging markets presents an opportunity for a patient investor to take advantage of better pricing conditions to acquire investments that have strong positioning in their markets.

Secondary Market Opportunities

2013 was a record year in the secondary market, with volume reaching \$27.5bn,15 a 10% increase versus 2012. After a slow first half, mainly due to a lull in bank selling activity, secondary market volume rebounded significantly in the second half of 2013 and surged as the year drew to a close. This positive momentum is likely to continue through 2014, supported by an improving macroeconomic outlook and secondary market price stability, in part driven by strong distribution activity.

Public pension plans and financial institutions still represent a substantial portion of secondary market volume (57% of activity by dollar in 201315). Banks are likely to remain active sellers in 2014 with the finalisation of the Volcker rule. The seller universe continues to broaden, with new sellers attracted towards more active portfolio management by valuation stability. Another key theme is the increasing number of transactions, including fund recapitalisation or wind-downs from managers of tail-end funds approaching their termination date. Pantheon has significant experience structuring favourable outcomes in such situations.

Pantheon screened over \$54bn of deals across approximately 300 sellers during the calendar year 2013, committing to transactions representing nearly 4% by value of all deals reported. With a likely backdrop of rising prices, Pantheon will continue to target investment opportunities that are less competitive where assets are undervalued.

Secondary Deal Transaction Volumes15

Conclusion

The recovery may be more established than last year, but we are not out of the woods yet. Political inaction, or governments taking the wrong action, could quickly stifle economic growth. Structural reforms need to accompany fiscal and monetary stimulus to cement the recovery. That could mean more pain and more shocks, though such crises now seem less likely to mutate into global contagion.

For private equity, maintaining balanced allocations across geographies and vintages has always been the key to smoothing out the effects of boom and bust cycles. Spotting undervalued sectors and businesses and having the knowledge and skills to carve out new niches can yield great results. Private equity stands wellpositioned to benefit.

14 Preqin data comparison Q3 2012 and Q3 2013; Preqin data 1989–2011 Private equity returns compared to MSCI World Index 15 Cogent Partners Secondary Market Trends & Outlook, January 2014

Portfolio Overview

£93m
Distributions from PIP's
mature portfolio
23%
Annualised distribution rate
24%
Average uplift on PIP's
50 largest distributions
£19m
Calls made on existing
commitments
£76m
New commitments made
to private equity funds,
mainly secondaries
£20m
Committed to 11
co-investments
£74m
Net portfolio cash
flow generated
5.7%
Return on underlying assets
7.8 years
Weighted average
age of portfolio

Private Equity Portfolio Movements

Distributions for the Half-Year to 31st December 2013

PIP received more than 8001 distributions in the half-year, with many at significant uplifts to carrying value. The Company's mature and diversified portfolio should continue to generate significant distributions in the coming quarters.

Distributions

Distributions by Region and Stage

PIP received £93m in proceeds from the portfolio in the six months to 31st December 2013, implying an annualised distribution rate of 23% of the opening private equity assets.

The US accounted for the majority of PIP's distributions, where market conditions enabled a good level of exits. European distributions were also strong, consistent with the signs of recovery shown by the wider European economy.

Distribution Rates

Quarterly Distribution Rates2

Quarterly distribution rates remained strong in the half-year, reflecting both market conditions and the maturity of PIP's portfolio.

Generalist 2%

Distribution Rates2 in the Half-Year to 31st December 2013 by Vintage

Mature vintages tend to distribute at higher rates. With a weighted average fund maturity of 7.8 years, PIP has a mature portfolio that should continue to generate significant levels of cash, particularly if we see sustained improvements in financial markets.

1 This figure looks through feeders and funds-of-funds. 2 Distribution rate equals distributions in period divided by opening portfolio value.

Distributions Case Studies

  • European multiplex cinema chains
  • Sold to two Canadian pension funds in June 2013
  • Returned more than 2.0 times cost
  • €1.6m (£1.4m) distributions received

Over a two-and-a-half-year investment period, Vue made three add-on acquisitions and doubled the number of cinemas under ownership

Vue Entertainment Cover-More PRA International Doughty Hanson Crescent Capital Partners Genstar

  • Australian travel insurance and emergency assistance services
  • Sold c. 84% of stake via an IPO in 2013
  • Returned 4.8 times cost, with 1.0 times cost remaining
  • AUD1.6m (£0.9m) distributions received

EBITDA more than doubled between acquisition and June 2013 with a successful pan-Asian expansion strategy

  • Global healthcare research and clinical trials organisation
  • Sold to KKR in June 2013
  • Returned 2.3 times cost
  • US\$3.4m (£2.1m) distributions received

Revenue and EBITDA doubled under Genstar's ownership, with expansion of its global footprint through organic growth and strategic acquisitions

McGraw Hill Education Computerlinks Oxea Group Apollo Equistone Advent

  • Global education materials and learning solutions provider
  • Returned 43% of cost through a dividend distribution in December 2013
  • US\$1.6m (£1.0m) distributions received

Company is performing well and has returned cash in the first year of investment. The company was purchased at a lower EBITDA multiple than quoted comparable companies' averages

  • IT security and internet technology solutions
  • Sold to NYSE-listed Arrow Electronics in October 2013
  • Returned more than 3.5 times cost
  • £1.5m distributions received

Revenue doubled under Equistone's investment period, with the bulk of growth achieved organically through expansion into the rapidly growing and highly complex e-security market

  • Global manufacturer of Oxo chemicals
  • Sold to Oman Oil Company in October 2013
  • Returned 13.0 times cost, with 1.0 times cost remaining
  • €1.4m (£1.2m) distributions received

During Advent's ownership, the company's EBITDA almost tripled as a result of three key actions: further diversification of product offering, capacity extension and geographical expansion

Distributions for the Half-Year to 31st December 2013

(CONTINUED)

Cost Multiples on a Sample of the Largest Distributions in the Half-Year to 31st December 20131

The chart shows the range of multiples on initial cost achieved by the underlying fund manager on PIP's largest 50 distributions where information was available. The value-weighted average cost multiple of the sample was 3.0 times, highlighting the continued ability of private equity managers to create significant value over the course of an investment.

1 The available data in the sample represented approximately 31% by value of PIP's total distributions for the half-year to 31st December 2013. This data is based upon gross cost multiples available at the time of the distribution.

Uplifts on Liquidity Event on a Sample of the Largest Distributions in the Half-Year to 31st December 20132

The chart shows the range of uplifts on liquidity event achieved by the underlying fund manager on the largest 50 distributions where information was available. The value-weighted average uplift of the sample was 24%. This average uplift is consistent with PIP's view that realisations tend to be significantly incremental to returns. PIP's mature portfolio is well placed to continue to generate a good level of distributions in the coming year.

2 Uplift on liquidity event compares the value received upon realisation against the investment's carrying value prior to the transaction taking place. In the event of an IPO, the uplift is the difference between the carrying value prior to the IPO and the value post IPO. The available data in the sample represented approximately 31% by value of PIP's total distributions for the half-year to 31st December 2013.

SAMPLE DISTRIBUTIONS BY NUMBER (%)

Largest 50 Distributions by Sector and Type

All sectors provided good levels of distributions.

The most common forms of exit within the largest 50 distributions were secondary buyouts and trade sales. PIP also benefited from a number of IPOs, predominantly in Europe.

Largest 50 Distributions During the Half-Year to 31st December 2013

PRA International
Healthcare
Clinical research organisation
2.1
1
Paper Source
Industrials
Wholesale paper distributor
1.7
2
Computerlinks
Information Technology
IT security and internet solutions
1.5
3
Vue Entertainment
Consumer
Multiplex cinema operator
1.4
4
US Silica
Materials
Miner and processor of industrial sand
1.3
5
Avanza
Industrials
Transport services provider
1.2
6
Oxea Group
Materials
Supplier of chemicals and derivatives
1.2
7
Host Europe Group
Information Technology
Internet hosting company
1.0
8
McGraw-Hill Education
Consumer
Educational materials and learning solutions
1.0
9
Lojas Americanas
Consumer
Brazilian department store chain
0.9
10
Cathedral Capital
Financials
Catastrophe insurance provider
0.9
11
Cover-More
Financials
Travel insurance provider
0.9
12
Tinkoff Credit Systems
Financials
Credit card and consumer finance company
0.9
13
Rosetta Stone
Consumer
Language learning software solutions
0.9
14
Hugo Boss
Consumer
Fashion and luxury goods
0.8
15
Allied Glass Group
Materials
Glass containers and bottles
0.8
16
Hydron
Consumer
Contact lens manufacturer
0.8
17
Realogy Corporation
Financials
Real estate franchise and brokerage
0.7
18
Bargain Booze
Consumer
UK off licence and convenience store chain
0.7
19
Campofrio Food Group
Consumer
Processed meat products
0.7
20
Powervar, Inc.
Industrials
Power management system and protection equipment provider
0.6
21
R&R Ice Cream
Consumer
Private-label frozen food products
0.6
22
The Brickman Group
Industrials
Commercial landscaping services
0.6
23
CliniSys Solutions Limited
Healthcare
Laboratory software systems
0.6
24
Astex Pharmaceuticals
Healthcare
Development of oncology and virology drugs
0.6
25
HUB International
Financials
Insurance brokerage firm
0.6
26
Japan Home Centre
Consumer
Houseware retail stores
0.5
27
Domestic & General
Financials
Extended warranties for major domestic electrical appliances
0.5
28
Stock Spirits Group
Consumer
Producer and distributor of branded spirits
0.5
29
HCA Healthcare
Healthcare
Healthcare service provider
0.5
30
Yandex
Information Technology
Russian language search engine and portal
0.5
31
ConvaTec
Healthcare
Medical technologies
0.5
32
Genesee & Wyoming
Industrials
Railroad operator
0.5
33
Ascribe
Healthcare
Software solutions for healthcare providers
0.5
34
Rhiag Group
Consumer
Replacement automotive component distributor
0.5
35
Merlin Entertainment
Consumer
Leisure facilities
0.4
36
Copano Energy
Energy
Transportation and processing of natural gas
0.4
37
Sprouts Farmers Market
Consumer
Organic and healthy-living grocery segment
0.4
38
ExactTarget
Information Technology
Cross-channel digital marketing software-as-a-service solutions
0.4
39
ProSiebenSat.1
Consumer
German television broadcasting
0.4
40
Neiman Marcus Group
Consumer
Luxury retailer
0.4
41
MidCap Financial
Financials
Debt solutions to middle market healthcare companies
0.4
42
Northern Tier Energy
Energy
Downstream energy company
0.4
43
bpost
Industrials
Belgium postal services provider
0.4
44
Trainline.com
Information Technology
Online train ticket retailer
0.4
45
RE/MAX
Financials
Real estate franchise
0.4
46
Tableau Software
Information Technology
Big data visualisation software
0.4
47
HellermannTyton
Industrials
Cable management solutions
0.4
48
Diversified Foodsupply
Industrials
Equipment maintenance for food service industry
0.4
49
J. Crew
Consumer
Specialty apparel retailer
0.4
50
TOTAL
35.5
COVERAGE OF TOTAL DISTRIBUTIONS
38%
NUMBER COMPANY1 SECTOR DESCRIPTION FUND DISTRIBUTIONS £M

Relates to the main company associated with each distribution.

Investments Called in the Half-Year to 31st December 2013

Investments called during the half-year ranged across many sectors and regions, from retail firms to restaurant chains, IT companies to specialised manufacturers and from financial services companies to oil and gas exploration companies.

Quarterly Call Rate1

PIP's call rate continued to decline in the September quarter, consistent with the trend from the first six months of 2013. However, the call rate jumped significantly in the December quarter as PIP received a number of larger capital calls from managers.

Largest 25 Calls by Value

The largest 25 calls show a high proportion of new investment focused on the consumer sector. Good-quality consumer companies, often operating in niches with solid customer bases and sound business models, should be well positioned to benefit from a continuation in the recovery of the global economy.

1 Call rate equals calls in period divided by opening undrawn commitments. All call figures exclude the acquisition cost of new secondary and co-investment transactions.

17

New Company Investments in the Half-Year to 31st December 2013

Largest 10 Calls in the Half-Year to 31st December 2013

COMPANY 1 SECTOR DESCRIPTION FUND CALLS £M
Byron Burger Consumer Chain of high-quality burger restaurants 2.1
Dedalus Information Technology Software development for healthcare providers 0.7
Beats Electronics Consumer Headphones and audio accessories 0.6
ILX II Energy Upstream oil and gas company 0.5
Umoe Schat-Harding; Noreq Industrials Marine life-saving systems 0.5
Tecomet Healthcare Medical instrument manufacturer 0.4
Santander Asset Management; Dudalina Financials; Consumer SAM: Asset management; D: Brazilian fashion manufacturer 0.4
Assisted Living Concepts; AV Homes Healthcare; Financials ALC: Senior care provider; AV: Property development 0.4
Neiman Marcus Consumer Luxury retailer 0.3
Camfin Energy Oil and gas refining and marketing 0.3
TOTAL 6.2
COVERAGE OF TOTAL CALLS 33%

New Co-investments in the Half-Year to 31st December 2013

COMPANY SECTOR DESCRIPTION COMMITMENT £M
Allied Glass Materials Glass packaging for food and beverage industries 2.3
Bracket Healthcare Pharmaceutical clinical trial support services 2.3
Heptagon Information Technology Optical components for electronic devices 2.1
P&I Information Technology Payroll and HR software provider 2.1
ILX II Energy Oil and gas exploration 2.0
ISTA Industrials Utility metering hardware and services 2.0
Xeikon Industrials Printing systems supplier 1.9
Neiman Marcus Consumer Luxury goods retailer 1.8
Inseec Consumer Post-secondary education services provider 1.4
Globecomm Telecom Services Communication services and infrastructure 1.3
Schat Harding Industrials Life boat manufacturer and service provider 1.0
TOTAL 20.2

1 Relates to the main company or companies associated with each call. Calls with insufficient information available have been excluded from the largest 10 list, with the next largest call listed in its place.

New Commitments

PIP committed £96m to new investments during the half-year, concentrated on US buyout assets. These commitments were on average approximately 62% funded on completion, resulting in an initial investment of £60m.

New Commitments by Deal Type

In line with our investment strategy, the majority of new commitments were across four secondary transactions. The four transactions saw PIP committing to 29 funds. PIP also invested in 11 co-investments, and made two primary commitments, taking advantage of attractive opportunities. Co-investments offer PIP access to private equity investments at a lower management cost.

New Commitments by Fund Maturity

Calls 59% of new commitments were to funds of vintage 2005 to 2008, reflective of the supply of these funds in the secondary market. Co-investments and primary commitments offer PIP exposure to more recent vintages which are currently less available in the secondary market.

New Commitments Case Studies1

£39.0m Secondary2 48% funded

  • Diversified high-quality portfolio of 17 primarily US buyout fund interests
  • Purchased with an attractive deferral structure in rarely traded funds
  • Pantheon had information advantage given prior coverage of the managers

  • Portfolio of three brand name US buyout fund interests with global exposure

  • Coverage in Pantheon's fund monitoring initiative enabled fast execution
  • Increased PIP's exposure to two highquality managers

£15.9m Secondary 92% funded

  • High-quality portfolio of seven primarily European buyout fund interests with global exposure
  • Pantheon invited into restricted process given relationships with four top-quality managers
  • Mature portfolio with strong distribution activity prior to deal closing

£1.4m Co-investment INSEEC

(Apax France)

  • French post-secondary education services provider
  • Attractive business model with recurring revenues, high margins and strong cash conversion
  • Potential growth from international expansion and online programmes

£1.8m Co-investment Neiman Marcus (Ares Management)

US luxury retailer

the online platform

Attractive long-term growth characteristics and resilience through downturn Capital investment opportunities in systems, store improvements and

£2.3m Co-investment

Bracket Global (Parthenon Capital Partners)

  • Clinical services technology
  • solutions provider Attractive entry valuation, comparing favourably to quoted comparable
  • company averages Growing market and opportunities for accretive add-on acquisitions

Pantheon Vehicles

At 31st December 2013, 7% of PIP's portfolio value and 9% of PIP's outstanding commitments were comprised of funds-offunds directly managed by Pantheon. Pantheon is not entitled to management and commitment fees in respect of PIP's holdings in, and outstanding commitments to, the firm's

managed fund-of-funds vehicles. In addition, Pantheon has agreed that PIP will never be disadvantaged in terms of fees compared with the position it would have been in had it made investments directly into the underlying funds rather than indirectly through such fund-of-funds vehicles.

1 The funds acquired in new secondary transactions are not named due to non-disclosure agreements.

2 Includes three funds which were closed in January 2014. In addition, the unfunded component at acquisition includes a partial deferral of the initial purchase price.

Portfolio Overview

The Company offers a global, diversified selection of private equity assets, carefully selected by Pantheon for their quality. The diversification of PIP's portfolio, with assets spread across different investment styles and stages including buyout, venture and growth, and special situations, helps to reduce volatility both of returns and cash flows. The maturity profile of the portfolio ensures that PIP is not overly exposed to any one vintage. PIP's geographical diversification extends its exposure beyond the US and Europe, to regions with higher rates of economic growth such as Asia.

Portfolio Analysis by Value as at 31st December 20131

Fund Geography

The majority of PIP's geographical exposure is focused on the US and Europe, reflecting the fact that these regions have the most developed private equity markets.

PIP's assets based in Asia and other regions provide access to faster-growing economies.

USA 54%
Europe 33%
Asia and other 13%

Fund Stage

PIP's portfolio is well diversified across different private equity investment styles and stages.

PIP's portfolio is predominantly made up of buyout funds. Exposure to these funds increased in the half-year driven by new investments. Exposure to co-investments, largely buyout in nature, increased to 5% (from 3%) during the half-year, also due to new investments.

PIP has a significant exposure to venture and growth-focused funds, many of which were acquired through the secondary market. The size of PIP's venture and growth portfolio is reducing as a result of distributions and the Company's emphasis on buyouts when making new investments.

1 Fund geography, stage, maturity and primary/secondary charts are based upon underlying fund valuations and account for 100% of PIP's overall portfolio value. Company sector and company geography charts are based upon underlying company valuations at 30th June 2013 and account for greater than 95% of PIP's overall portfolio.

Primary/Secondary

57% of the portfolio is derived from primary transactions. However, PIP's strategic emphasis means that secondaries are becoming an increasingly large proportion of the portfolio.

Primary 57% Secondary 43%

Company Sectors

PIP's sectoral diversification helps to minimise the effects of cyclical trends within particular industry segments. Relative to the FTSE All-Share and MSCI World indices, PIP has higher exposure to information technology, and lower exposure to the banking, mining and utilities sectors.

Company Geography

Half of PIP's portfolio is in companies based in North America which has, in our view, better growth prospects than many other areas of the developed world. PIP's European exposure, which represents just over onethird of the portfolio, is predominantly in companies based in the stronger Northern European economies, including the UK, Scandinavia and Germany. Approximately 15% of PIP's portfolio companies are principally active in Asia and other regions, providing access to faster-growing economies such as China and India.

North America 52%
Asia and other 15%
UK 11%
Scandinavia 5%
Germany 4%
Benelux 3%
Central and Eastern Europe 3%
France 2%
Italy 2%
Iberia 2%
Other Europe 1%

Portfolio Analysis

Portfolio Performance by Stage for the Half-Year to 31st December 20131

  • The portfolio generated an investment return of 5.7% in the half-year, prior to foreign exchange effects.
  • Returns were highest in the large/mega buyout segment of the portfolio, which benefited from significant distributions and earnings growth from the underlying companies. PIP's recent new investments, which have been concentrated in these areas, have shown positive early performance.

Portfolio Return: Half-Year to 31st December 2013 12.0 10.0 8.0 6.0 4.0 2.0 0.0 PORTFOLIO WEIGHTING (%) RETURN (%) LARGE/MEGA BUYOUT VENTURE & GROWTH PIP GENERALIST CO-INVESTMENTS SMALL/MID BUYOUT SPECIAL SITUATIONS NAV% 29% 27% 100% 1% 5% 32% 5% 6.5% 5.4% 8.2% 5.7% 5.2% 2.1% 3.7%

Debt Multiples2

Venture and growth and buyout investments have differing leverage characteristics.

  • The venture and growth portfolio accounts for 27% of portfolio value and has very little or no reliance on leverage.
  • The small/mid buyout portfolio sampled contains a moderate level of debt, with net debt/EBITDA of 3.2 times at 30th June 2013.
  • The large/mega buyout funds sampled contain higher levels of debt, with net debt/EBITDA of 4.4 times as at 30th June 2013. Investments made between 2006–2008, a time period associated with high debt levels, had net debt/EBITDA of 4.4 times, consistent with the remainder of the sample.

PIP Portfolio at 30th June 2013

Portfolio Analysis – Buyout

Valuation Multiple2

  • Accounting standards require private equity managers to value their portfolio at fair value. As public markets move, this can be reflected in valuations.
  • Sample-weighted average enterprise value/EBITDA for the year to 30th June 2013 was 9.5 times, broadly in line with public market benchmarks.

Valuation Multiple at 30th June 2013

Revenue and EBITDA Growth2

  • Weighted average EBITDA growth for the sample buyout companies was +12.0% in the 12 months to 30th June 2013, compared to -3.6% and -0.7% for the FTSE All-Share and MSCI World indices.
  • Weighted average revenue growth for the sample buyout companies was +9.1% compared to +9.4% and +1.1% for the FTSE All-Share and MSCI World indices.
  • This strong top-line performance with efficient cost control is a principal objective of PIP's investment focus, where opportunities for managers to add value provides scope for outperformance under the private equity model.

Annual EBITDA Growth: PIP Sample vs Indices

1 Portfolio returns include income, exclude gains and losses from foreign exchange movements, and look through feeders and funds-of-funds.

2 Buyout Sample Methodology The sample buyout figures for the 12 months to 30th June 2013 were calculated from the companies in PIP's largest 50 buyout funds and direct investments at 30th June 2013. The figures are based on unaudited data collected by Pantheon from managers with which PIP is invested. The revenue and EBITDA figures were based upon the 12 months to 30th June 2013 and provide coverage of 47% and 48% respectively of PIP's buyout portfolio. Individual company revenue and EBITDA growth figures were calculated in local currency and capped between +100% and -100% to avoid large distortions from excessive outliers. Enterprise value is defined as carrying value + net debt. The net debt and enterprise value figures were based upon 30th June 2013 underlying valuations. The valuation multiple sample covers approximately 50% of PIP's buyout portfolio. The debt multiple sample covers 45% of PIP's buyout portfolio. The weightings are by portfolio NAV. Historical figures are consistent with PIP's prior annual reports and do not contain the same sampled companies as the current period. Index statistics sourced from S&P Capital IQ and Bloomberg.

Portfolio Analysis – Venture and Growth

Venture and Growth Performance

  • Prior to foreign exchange effects, PIP's venture and growth funds generated a return of 6.5% in the six months to 31st December 2013. Funds of vintage from 2002 to 2006 performed most strongly, with returns of 8.2%. These funds constitute 46% of the venture and growth portfolio.
  • The venture and growth portfolio generated significant cash flow during the six months to 31st December 2013, particularly the older vintage funds. Distributions were a key driver of returns, with distributing funds achieving returns of 10.8% in the half-year.
  • In our view, the venture and growth portfolio, which has a weighted average age of 8.8 years, can continue to produce a substantial level of distributions.

Venture and Growth Returns:1 2012 and 2013

Venture and Growth Distribution Rates:2 2012 and 2013

1 Returns exclude foreign exchange movements.

2 Distribution rate equals distributions in period divided by opening portfolio value.

Finance and Share Buybacks

Finance

Cash and Available Bank Facility

At 31st December 2013 PIP had cash balances of £68m.

In addition to these cash balances, PIP can also finance investments out of its multi-currency revolving credit facility agreement ("Loan Facility"). The Loan Facility is due to expire in June 2015 and comprises facilities of \$82m and €57m which, using exchange rates at 31st December 2013, amount to a sterling equivalent of £97m. At 31st December 2013 the Loan Facility remained fully undrawn.

Undrawn Commitment Cover

At 31st December 2013, the Company had £165m of available financing, comprised of its cash balances and Loan Facility. The sum of PIP's available financing and private equity portfolio provides 5.2 times cover relative to undrawn commitments.

It should be noted that a portion of the Company's undrawn commitments of £188m are unlikely to be called in full by the underlying managers. When a fund is past its investment period, which is typically between five and six years, it generally cannot make any new investments (only drawing capital to fund existing follow-on investments or pay expenses). As a result, the rate of capital calls in these funds tends to slow dramatically. Approximately 63% of the Company's undrawn commitments are in fund vintages that are greater than six years old.

Share Buybacks

PIP bought back 1.4%1 of its shares in the half-year, taking advantage of the investment opportunity offered by its shares continuing to trade at high discounts. In total, 0.7m ordinary shares and 0.3m redeemable shares were bought back at weighted average discounts of 22% and 25% respectively, resulting in a total uplift to NAV per share of 4.4p, or 0.3% of opening NAV per share. Whilst PIP's shares trade at high discounts the Board will continue to consider further share buybacks for investment purposes.

Undrawn Commitment Cover as at 31st December 2013

Undrawn Commitments Portfolio Value Available Cash and Bank Loan Facility

Outstanding Commitments

PIP's outstanding commitments to fund investments are diversified by stage and geography.

Analysis of Outstanding Commitments as at 31st December 2013

PIP's outstanding commitments to investments decreased to £188m at 31st December 2013 compared with £195m at 30th June 2013. The Company paid calls of £19m and acquired an additional £36m of outstanding commitments associated with new investments made in the half-year. The remaining movements of -£24m were caused by foreign exchange movements and cancellations of outstanding commitments in the portfolio's underlying funds.

Maturity

63% of PIP's undrawn commitments are in the 2007 vintage or older. Most relate to funds that are outside their investment periods and, as such, are expected to have slower call rates. It is likely that a portion of these commitments will not be drawn.

The Largest 50 Managers by Value

Largest 50 Managers by Value as at 31st December 20131

% OF PIP'S TOTAL PRIVATE
NUMBER MANAGER REGION2 STAGE BIAS EQUITY ASSET VALUE
1 TPG Global Buyout 4.2%
2 Providence Equity Partners USA Buyout 2.4%
3 Carlyle Group Global Generalist 2.4%
4 Apax Partners Europe Buyout 2.3%
5 Blackstone Capital Partners USA Buyout 2.2%
6 Vision Capital Europe Buyout 2.1%
7 CVC Capital Partners Global Buyout 2.1%
8 Apollo Management USA Buyout 2.0%
9 Hutton Collins Europe Special Situations 1.7%
10 Brentwood Associates USA Buyout 1.6%
11 Golden Gate Capital USA Buyout 1.6%
12 EQT Global Buyout 1.6%
13 Cinven Partners Europe Buyout 1.4%
14 Equistone Europe Buyout 1.4%
15 Baring Vostok Capital Partners Russia Buyout 1.3%
16 Oak Investment Partners USA Venture and Growth 1.2%
17 Baring Private Equity Asia Asia Growth 1.2%
18 Bain Capital USA Buyout 1.2%
19 Doughty Hanson & Co Europe Buyout 1.2%
20 Nova Capital Management Europe Buyout 1.1%
21 IK Investment Partners Europe Buyout 1.1%
22 Permira Europe Buyout 1.0%
23 Mid-Europa Partners Europe Buyout 1.0%
24 Nordic Capital Europe Buyout 1.0%
25 Mercapital Europe Buyout 0.9%
26 Summit Partners Global Generalist 0.9%
27 Avista Capital Partners USA Buyout 0.9%
28 Riverstone Holdings USA Energy 0.9%
29 Altor Capital Europe Buyout 0.9%
30 Francisco Partners USA Buyout 0.9%
31 Polaris Venture Partners USA Venture and Growth 0.9%
32 Matlin Patterson USA Special Situations 0.9%
33 Genstar Capital Partners USA Buyout 0.9%
34 ABS Capital Partners USA Venture and Growth 0.9%
35 Canaan Partners USA Venture and Growth 0.9%
36 New Enterprise Associates USA Venture and Growth 0.8%
37 Warburg Pincus Partners Global Generalist 0.8%
38 Catalyst Investors USA Venture and Growth 0.8%
39 Tricor US Management USA Buyout 0.8%
40 Sterling Investment Partners USA Buyout 0.8%
41 Technology Crossover Ventures USA Venture and Growth 0.8%
42 Bridgepoint Partners Europe Buyout 0.7%
43 KKR Global Buyout 0.7%
44 Bencis Capital Partners Europe Buyout 0.7%
45 Thomas H Lee Partners USA Buyout 0.7%
46 Index Ventures Europe Venture and Growth 0.7%
47 ARCH Venture Partners USA Venture and Growth 0.7%
48 Hony Capital Asia Buyout 0.6%
49 Weston Presidio Capital USA Venture and Growth 0.6%
50 Yorktown Partners USA Energy 0.6%
Coverage of PIP's total
private
equity
asset
value
61.0%

Percentages look through feeders and funds-of-funds.

Refers to the regional exposure of the funds in which PIP is invested.

The Largest 50 Companies by Value

Largest 50 Companies by Value as at 31st December 2013

% OF PIP'S TOTAL PRIVATE
NUMBER COMPANY COUNTRY SECTOR EQUITY ASSET VALUE
1 Attendo Sweden Healthcare 1.0%
2 JDR USA Energy 0.9%
3 Spotify Sweden Information Technology 0.8%
4 Bibby Scientific UK Industrials 0.8%
5 Applied Medical Resources USA Healthcare 0.7%
6 InterXion Netherlands Information Technology 0.7%
7 Convatec USA Healthcare 0.5%
8 LBX Pharmacy Chain China Consumer 0.5%
9 SoftBrands USA Information Technology 0.5%
10 Fairway Market USA Consumer 0.5%
11 Oriental Brewery Company South Korea Consumer 0.4%
12 CSPC Pharmaceutical China Healthcare 0.4%
13 Alarm.com USA Industrials 0.4%
14 CPL Industries UK Energy 0.4%
15 CPI Card Group USA Industrials 0.4%
16 Cosan Brazil Energy 0.4%
17 Nord Anglia Education China Consumer 0.4%
18 EP Energy USA Energy 0.4%
19 The Teaching Company USA Consumer 0.4%
20 Property Portfolio UK Financials 0.4%
21 PRA International USA Healthcare 0.3%
22 AutoTrader Group USA Information Technology 0.3%
23 Mindbody USA Information Technology 0.3%
24 Zoe's Kitchen USA Consumer 0.3%
25 Michaels Stores USA Consumer 0.3%
26 GGC Credit Opps USA Financials 0.3%
27 Standard Pacific Corporation USA Consumer 0.3%
28 Wrist Denmark Industrials 0.3%
29 Evonik Germany Materials 0.3%
30 Allison Transmission USA Industrials 0.3%
31 China Yongda Automobiles China Consumer 0.3%
32 Jimmy John's USA Consumer 0.3%
33 Classic Fine Foods Singapore Consumer 0.3%
34 Booz Allen Hamilton USA Industrials 0.3%
35 TMF Netherlands Financials 0.3%
36 BrightHouse UK Consumer 0.3%
37 Vitruvian Exploration USA Energy 0.3%
38 Byron Burger UK Consumer 0.3%
39 USI USA Financials 0.3%
40 Siltron South Korea Information Technology 0.3%
41 Standard Bancshares USA Financials 0.3%
42 Heptagon USA Information Technology 0.3%
43 Syniverse Technologies USA Telecommunication Services 0.3%
44 Wagamama UK Consumer 0.2%
45 Allied Glass Europe Industrials 0.2%
46 K-Mac Enterprises USA Consumer 0.2%
47 Visma Norway Information Technology 0.2%
48 Caffè Nero UK Consumer 0.2%
49 ATI USA Healthcare 0.2%
50 Sapphire Energy USA Energy 0.2%
TOTAL 19.2%

The largest 50 companies table is based upon underlying company valuations at 30th June 2013, adjusted for known calls, distributions, new investment commitments and post-valuation information.

Historical Data

NAV ORDINARY PRIVATE EQUITY OUTSTANDING
NAV1,2 PER SHARE2 SHARE PRICE PORTFOLIO COMMITMENTS
Historical Data (£M) (PENCE) (PENCE) (£M) (£M)
Half-year ended 31st December 2013 871.6 1,303.9 1,028.0 803 188
Financial year end (30th June):
2013 903.3 1,331.9 1,042.0 826 195
2012 845.4 1,193.5 725.5 800 191
2011 733.1 1,104.1 714.0 810 243
2010 636.5 958.7 486.0 763 331
2009 513.6 773.6 295.3 648 428
2008 736.1 1,108.7 750.0 806 641
2007 610.3 919.2 917.5 527 528
2006 441.0 796.8 726.5 372 365
2005 381.5 657.9 650.5 315 245
2004 245.2 572.5 463.0 233 137
2003 220.9 546.8 447.0 237 158
2002 196.4 541.6 486.5 175 138
2001 206.1 669.1 574.0 201 138
2000 161.3 599.9 457.5 140 77
1999 145.8 405.6 302.5 78 45
1998 131.3 368.6 294.5 79 50
1997 116.8 328.4 270.0 73 47
1996 106.2 302.5 225.0 48 25
1995 86.9 255.1 207.5 33 8
1994 47.4 239.6 176.5 42 7
1993 30.8 195.5 172.5 28 1
1992 21.3 139.7 93.5 28 0
1991 21.0 129.1 86.5 31 1
1990 20.2 126.7 80.5 32 2
1989 16.7 120.9 95.0 25 2
1988 12.4 102.5 75.0 2 0

1 Includes participating loan notes in issue between 2000 and 2004.

Historical NAV and NAV per share figures disclosed in the table above relate to adjusted NAV and adjusted NAV per share where applicable.

Objective and Investment Policy

Objective and Investment Policy

The Company's primary investment objective is to maximise capital growth by investing in a diversified portfolio of private equity funds and directly in private companies.

The Company's policy is to make unquoted investments, in general by subscribing for investments in new private equity funds ("Primary Investment") and by buying secondary interests in existing private equity funds ("Secondary Investment"), and from time to time to capitalise further on its fund investment activities by acquiring direct holdings in unquoted companies, usually either where a vendor is seeking to sell a combined portfolio of fund interests and direct holdings or where there is a private equity manager, well known to the Company's Manager, investing on substantially the same terms.

The Company may invest in private equity funds which are quoted. In addition, the Company may from time to time hold quoted investments in consequence of such investments being distributed to the Company from its fund investments or in consequence of an investment in an unquoted company becoming quoted. The Company will not otherwise normally invest in quoted securities, although the Company reserves the right to do so should this be deemed to be in the interests of the Company.

The Company may invest in any type of financial instrument, including equity and non-equity shares, debt securities, subscription and conversion rights and options in relation to such shares and securities and interests in partnerships and limited partnerships and other forms of collective investment scheme. Investments in funds and companies may be made either directly or indirectly, through one or more holding, special purpose or investment vehicles in which one or more co-investors may also have an interest.

The Company employs a policy of over-commitment. This means that the Company may commit more than its available uninvested assets to investments in private equity funds on the basis that such commitments can be met from anticipated future cash flows to the Company and through the use of borrowings and capital raisings where necessary.

The Company's policy is to adopt a global investment approach. The Company's strategy is to mitigate investment risk through diversification of its underlying portfolio by geography, sector and investment stage. Since the Company's assets are invested globally on the basis, primarily, of the merits of individual investment opportunities, the Company does not adopt maximum or minimum exposures to specific geographic regions, industry sectors or the investment stage of underlying investments.

In addition, the Company adopts the following limitations for the purpose of diversifying investment risk:

  • that no holding in a company will represent more than 15% by value of the Company's investments at the time of investment (in accordance with the requirement for approval as an investment trust which applied to the Company in relation to its accounting periods ended on and before 30th June 2012);
  • the aggregate of all the amounts invested by the Company in (including commitments to or in respect of) funds managed by a single management group may not, in consequence of any such investment being made, form more than 20% of the aggregate of the most recently determined gross asset value of the Company and the Company's aggregate outstanding commitments in respect of investments at the time such investment is made;
  • the Company will invest no more than 15% of its total assets in other UK-listed closed-ended investment funds (including UK-listed investment trusts).

The Company may invest in funds and other vehicles established and managed or advised by Pantheon or any Pantheon affiliate. In determining the diversification of its portfolio and applying the manager diversification requirement referred to above, the Company looks through vehicles established and managed or advised by Pantheon or any Pantheon affiliate.

The Company may enter into derivatives transactions for the purposes of efficient portfolio management and hedging (for example, hedging interest rate, currency or market exposures).

Surplus cash of the Company may be invested in fixed interest securities, bank deposits or other similar securities.

The Company may borrow to make investments and typically uses its borrowing facilities to manage its cash flows flexibly, enabling the Company to make investments as and when suitable opportunities arise and to meet calls in relation to existing investments without having to retain significant cash balances for such purposes. Under the Company's articles of association, the Company's borrowings may not at any time exceed 100% of the Company's net asset value. Typically, the Company does not expect its gearing to exceed 30% of gross assets. However, gearing may exceed this in the event that, for example, the Company's pipeline of future cash flows alters.

The Company may invest in private equity funds, unquoted companies or special purpose or investment holding vehicles which are geared by loan facilities that rank ahead of the Company's investment. The Company does not adopt restrictions on the extent to which it is exposed to gearing in funds or companies in which it invests.

Interim Management Report and Responsibility Statement of the Directors

IN RESPECT OF THE HALF-YEARLY FINANCIAL REPORT

Interim Management Report

The important events that have occurred during the period under review, the key factors influencing the financial statements and the principal uncertainties for the remaining six months of the financial year are set out in the Chairman's Statement and the Manager's Review.

The principal risks facing the Company are substantially unchanged since the date of the Annual Report for the year ended 30th June 2013 and continue to be as set out in that report.

Risks faced by the Company include, but are not limited to, funding of investment commitments, risks relating to investment opportunities, financial risk of private equity, long-term nature of private equity investments, liquidity risk, valuation uncertainty, gearing, foreign currency risk, the unregulated nature of underlying investments, defaults on commitments, taxation, the risks associated with the engagement of the Manager or other third party advisers and the implementation of the Alternative Investment Fund Managers' Directive ("AIFMD").

Responsibility Statement

Each Director confirms that to the best of their knowledge:

  • the set of financial statements has been prepared in accordance with the Statement on Half-Yearly Financial Reports issued by the UK Accounting Standards Board and gives a true and fair view of the assets, liabilities, financial position and return of the Company; and
  • this Half-Yearly Financial Report includes a fair review of the information required by:

(a) DTR 4.2.7R of the Disclosure and Transparency Rules, being an indication of important events that have occurred during the first six months of the financial year and their impact on the set of financial statements; and a description of the principal risks and uncertainties for the remaining six months of the year; and

(b) DTR 4.2.8R of the Disclosure and Transparency Rules, being related party transactions that have taken place in the first six months of the current financial year and that have materially affected the financial position or performance of the Company during that period; and any changes in the related party transactions described in the last annual report that could do so.

This Half-Yearly Financial Report was approved by the Board of Directors on 27th February 2014 and the above responsibility statement was signed on its behalf by Tom Bartlam, Chairman.

Income Statement (unaudited)

FOR THE SIX MONTHS TO 31ST DECEMBER 2013

SIX MONTHS TO 31ST DECEMBER 2013 SIX MONTHS TO 31ST DECEMBER 2012 YEAR TO 30TH JUNE 2013
REVENUE CAPITAL TOTAL* REVENUE CAPITAL TOTAL* REVENUE CAPITAL TOTAL*
£'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000
(Losses)/gains on investments designated
at fair value through profit or loss** - (15,946) (15,946) - 3,319 3,319 - 82,202 82,202
Currency (losses)/gains on cash and
borrowings - (7,466) (7,466) - (1,401) (1,401) - 3,720 3,720
Investment income 7,925 - 7,925 6,600 - 6,600 12,410 - 12,410
Investment management fees (4,232) - (4,232) (4,317) - (4,317) (8,839) - (8,839)
Other expenses (615) - (615) (543) - (543) (1,134) - (1,134)
Return
on
ordinary
activities
before
financing
costs
and
tax
3,078 (23,412) (20,334) 1,740 1,918 3,658 2,437 85,922 88,359
Interest payable and similar charges/
finance costs (724) - (724) (715) - (715) (1,453) - (1,453)
Return
on
ordinary
activities
before
tax
2,354 (23,412) (21,058) 1,025 1,918 2,943 984 85,922 86,906
Tax on ordinary activities (612) - (612) (1,037) - (1,037) (2,401) - (2,401)
Return
on
ordinary
activities
after
tax
for
the
period
***
1,742 (23,412) (21,670) (12) 1,918 1,906 (1,417) 85,922 84,505

* The total column of the statement represents the Company's profit and loss statement prepared in accordance with UK Accounting Standards. The supplementary revenue return and capital columns are prepared under guidance published by the Association of Investment Companies.

  • ** Includes currency movements on investments.
  • *** Return per ordinary and redeemable share is shown in note 6.

All revenue and capital items in the above statement relate to continuing operations.

No operations were acquired or discontinued during the period.

There were no recognised gains or losses other than those passing through the Income Statement.

Reconciliation of Movements in Equity Shareholders' Funds (unaudited)

CAPITAL
CAPITAL OTHER RESERVE ON
SHARE SHARE REDEMPTION CAPITAL INVESTMENTS SPECIAL REVENUE
CAPITAL PREMIUM RESERVE RESERVE HELD RESERVE RESERVE TOTAL
£'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000
Movement for the six months ended
31st December 2013
OPENING EQUITY SHAREHOLDERS' FUNDS 23,454 283,555 2,091 314,138 296,763 41,304 (58,021) 903,284
Return for the period - - - 10,969 (34,381) - 1,742 (21,670)
Ordinary shares bought back for cancellation (452) - 452 - - (7,044) - (7,044)
Redeemable shares bought back for cancellation (3) - 3 - - (3,005) - (3,005)
CLOSING EQUITY SHAREHOLDERS' FUNDS 22,999 283,555 2,546 325,107 262,382 31,255 (56,279) 871,565
Movement for the six months ended
31st December 2012
OPENING EQUITY SHAREHOLDERS' FUNDS 24,549 283,555 996 265,724 259,255 67,939 (56,604) 845,414
Return for the period - - - 19,581 (17,663) - (12) 1,906
Ordinary shares bought back for cancellation (718) - 718 - - (9,074) - (9,074)
Redeemable shares bought back for cancellation (8) - 8 - - (6,951) - (6,951)
CLOSING EQUITY SHAREHOLDERS' FUNDS 23,823 283,555 1,722 285,305 241,592 51,914 (56,616) 831,295
Movement for the year ended
30th June 2013
OPENING EQUITY SHAREHOLDERS' FUNDS 24,549 283,555 996 265,724 259,255 67,939 (56,604) 845,414
Return for the year - - - 48,414 37,508 - (1,417) 84,505
Ordinary shares bought back for cancellation (1,081) - 1,081 - - (14,764) - (14,764)
Redeemable shares bought back for cancellation (14) - 14 - - (11,871) - (11,871)
CLOSING EQUITY SHAREHOLDERS' FUNDS 23,454 283,555 2,091 314,138 296,763 41,304 (58,021) 903,284

Balance Sheet (unaudited)

AS AT 31ST DECEMBER 2013 AS AT 31ST DECEMBER 2012 AS AT 30TH JUNE 2013
£'000 £'000 £'000
Fixed assets
Investments designated at fair value through profit or loss 803,366 766,719 826,423
Current assets
Debtors 967 1,998 1,051
Cash at bank 68,103 69,915 78,387
69,070 71,913 79,438
Creditors: amounts falling due within one year
Other creditors 871 7,337 2,577
871 7,337 2,577
NET CURRENT ASSETS 68,199 64,576 76,861
NET ASSETS 871,565 831,295 903,284
Capital and reserves
Called-up share capital 22,999 23,823 23,454
Share premium 283,555 283,555 283,555
Capital redemption reserve 2,546 1,722 2,091
Other capital reserve 325,107 285,305 314,138
Capital reserve on investments held 262,382 241,592 296,763
Special reserve 31,255 51,914 41,304
Revenue reserve (56,279) (56,616) (58,021)
TOTAL EQUITY SHAREHOLDERS' FUNDS 871,565 831,295 903,284
NET ASSET VALUE PER SHARE – ORDINARY AND REDEEMABLE 1,303.87p 1,206.32p 1,331.89p
Number
of Ordinary
shares
in issue
33,832,013 35,049,013 34,507,013
Number
of
redeemable
shares
in issue
33,012,534 33,862,534 33,312,534
Total
shares
in issue
66,844,547 68,911,547 67,819,547

Cash Flow Statement (unaudited)

FOR THE SIX MONTHS TO 31st DeceMBER 2013

SIX MONTHS TO SIX MONTHS TO YEAR TO
31ST DECEMBER 2013 31ST DECEMBER 2012 30TH JUNE 2013
£'000 £'000 £'000
Cash flow from operating activities
Investment income received 7,899 6,570 12,357
Deposit and other interest received 26 30 53
Investment management fees paid (4,481) (4,387) (9,574)
Performance fee paid - - (5,057)
Secretarial fees paid (115) (127) (211)
Other cash payments (477) (68) (1,077)
Withholding tax deducted (612) (1,037) (2,401)
NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES 2,240 981 (5,910)
Servicing of finance
Loan commitment and arrangement fees paid (551) (539) (1,138)
NET CASH OUTFLOW FROM RETURNS ON INVESTMENT AND SERVICING OF FINANCE (551) (539) (1,138)
Capital expenditure and financial investment
Purchases of investments (78,866) (63,262) (128,198)
Disposals of investments 85,811 99,024 183,995
NET CASH INFLOW FROM CAPITAL EXPENDITURE AND FINANCIAL INVESTMENT 6,945 35,762 55,797
NET CASH INFLOW BEFORE FINANCING 8,634 36,204 48,749
Financing
Ordinary shares purchased for cancellation (8,484) (9,074) (13,324)
Redeemable shares purchased for cancellation (3,005) (6,951) (11,871)
NET CASH OUTFLOW FROM FINANCING (11,489) (16,025) (25,195)
(DECREASE)/INCREASE IN CASH (2,855) 20,179 23,554

Notes to the Half-Yearly Financial Statements (unaudited)

1. Financial Information

The financial information has been prepared using the accounting policies set out in the statutory accounts for the year ended 30th June 2013 and are in accordance with the Accounting Standards Board Statement 'Half-Yearly Financial Reports' issued in July 2007.

These accounting policies are based on the historical cost basis of accounting, except for the measurement at fair value of investments and financial instruments, and are in accordance with applicable UK accounting standards.

The accounting policies are also consistent with the Statement of Recommended Practice (revised January 2009) issued by the Association of Investment Companies.

The financial information contained in this Half-Yearly Financial Report is not the Company's statutory accounts. The financial information for the six months ended 31st December 2013 and 31st December 2012 are not for a financial year and have not been audited but have been reviewed by the Company's auditors and their report is attached. The statutory accounts for the financial year ended 30th June 2013 have been delivered to the Registrar of Companies and received an audit report which was unqualified, did not include a reference to any matters to which the auditors drew attention by way of emphasis without qualifying the report and did not contain any statements under section 498 (2) and (3) of the Companies Act 2006.

2. Going Concern

The Company's business activities, together with the factors likely to affect its future development, performance and position, including its financial position, are set out in the Chairman's Statement and Manager's Review on pages 4 to 29.

At each Board meeting, the Directors review the Company's latest management accounts and other financial information. Its commitments to private equity investments are reviewed, together with its financial resources, including cash held and the Company's borrowing capability. One-year cash flow scenarios are also presented to each meeting and discussed.

After due consideration of the balance sheet and activities of the Company and the Company's assets, liabilities, commitments and financial resources, the Directors have concluded that the Company has adequate resources to continue in operation for the foreseeable future. For this reason, they consider it appropriate to continue to adopt the going concern basis in preparing the financial statements.

3. Tax on Ordinary Activities

The tax charge for the six months to 31st December 2013 is £612,000 (six months to 31st December 2012: £1,037,000; year to 30th June 2013: £2,401,000). The tax charge is wholly comprised of irrecoverable withholding tax suffered. Investment gains are exempt from capital gains tax owing to the Company's status as an investment trust.

4. Related Party Transactions

Under the FCA listing rules, the Manager, Pantheon Ventures (UK) LLP, is regarded as a related party of the Company.

During the period, services with a total value of £4,522,000, being £4,232,000 directly from Pantheon Ventures (UK) LLP and £290,000 via Pantheon managed fund investments (31st December 2012: £4,620,000, £4,317,000 and £303,000; year to 30th June 2013: £9,454,000, £8,839,000 and £615,000 respectively) were purchased by the Company. At 31st December 2013, the amount due to Pantheon Ventures (UK) LLP in management fees disclosed under creditors was £520,000.

5. Fees

The Manager is entitled to a monthly management fee at an annual rate of (i) 1.5% on the value of the Company's investment assets up to £150m and (ii) 1% on the value of such assets in excess of £150m. In addition, the Manager is entitled to a monthly commitment fee of 0.5% per annum on the aggregate amount committed (but unpaid) in respect of investments, up to a maximum amount equal to the total value of the Company's investment assets.

The Manager is entitled to a performance fee from the Company in respect of each 12 calendar month period ending on 30th June in each year. The performance fee payable in respect of each such calculation period is 5% of the amount by which the net asset value at the end of such period exceeds 110% of the applicable "high-water mark", i.e. the net asset value at the end of the previous calculation period in respect of which a performance fee was payable, compounded annually at 10% for each subsequent completed calculation period up to the start of the calculation period for which the fee is being calculated. For the six month period ended 31st December 2013, the notional performance fee hurdle is a net asset value per share of 1,932.06p.

The performance fee is calculated so as to ignore the effect on performance of any performance fee payable in respect of the period for which the fee is being calculated or of any increase or decrease in the net assets of the Company resulting from any issue, redemption or purchase of any shares or other securities, the sale of any treasury shares or the issue or cancellation of any subscription or conversion rights for any shares or other securities and any other reduction in the Company's share capital or any distribution to shareholders.

6. Return per Ordinary and Redeemable Share
SIX MONTHS TO 31ST DECEMBER 2013 SIX MONTHS TO 31ST DECEMBER 2012 YEAR TO 30TH JUNE 2013
REVENUE CAPITAL TOTAL REVENUE CAPITAL TOTAL REVENUE CAPITAL TOTAL
Return on ordinary activities
after tax £'000 1,742 (23,412) (21,670) (12) 1,918 1,906 (1,417) 85,922 84,505
Weighted average ordinary
and redeemable shares 67,389,248 70,204,792 69,296,879
Return per ordinary and
redeemable share 2.58p (34.74)p (32.16)p (0.02)p 2.73p 2.71p (2.04)p 123.99p 121.95p

7. Net Asset Value per Share

31ST DECEMBER 2013 31ST DECEMBER 2012 30TH JUNE 2013
Net assets attributable in £'000 871,565 831,295 903,284
Ordinary and redeemable shares 66,844,547 68,911,547 67,819,547
Net asset value per share – ordinary and redeemable 1,303.87p 1,206.32p 1,331.89p

8. Reconciliation of Return on Ordinary Activities before Financing Costs and Tax to Net Cash Flow from Operating Activities

SIX MONTHS TO
31ST DECEMBER 2013
£'000
SIX MONTHS TO
31ST DECEMBER 2012
£'000
YEAR TO
30TH JUNE 2013
£'000
Return on ordinary activities before financing costs and tax (20,334) 3,658 88,359
Withholding tax deducted (612) (1,037) (2,401)
Losses/(gains) on investments 15,946 (3,319) (82,202)
Currency losses/(gains) on cash and borrowings 7,466 1,401 (3,720)
(Decrease)/increase in creditors (266) 261 (5,921)
Decrease/(increase) in other debtors 40 17 (25)
Net cash
inflow
/(outflow
) from
operating
activities
2,240 981 (5,910)
9. Reconciliation of Net Cash Flows to Movements in Net Funds
SIX MONTHS TO SIX MONTHS TO YEAR TO
31ST DECEMBER 2013 31ST DECEMBER 2012 30TH JUNE 2013
£'000 £'000 £'000
(Decrease)/increase in cash in the period (2,855) 20,179 23,554
Non-cash movement
– foreign exchange (losses)/gains (7,429) (1,407) 3,690
Movement in net cash flows (10,284) 18,772 27,244
Net cash at beginning of period 78,387 51,143 51,143
Net funds
at
end
of
period
68,103 69,915 78,387

Notes to the Half-Yearly Financial Statements (unaudited)

(ContiNued)

10. Analysis of Net Funds
31ST DECEMBER 2013 31ST DECEMBER 2012 30TH JUNE 2013
£'000 £'000 £'000
Cash at bank 68,103 69,915 78,387
68,103 69,915 78,387

11. Fair Value Hierarchy

Financial Assets at Fair Value through Profit or Loss at 31st December 2013

LEVEL 1 LEVEL 2 LEVEL 3 TOTAL
£'000 £'000 £'000 £'000
Unlisted holdings - - 803,327 803,327
Listed holdings 39 - - 39
Total 39 - 803,327 803,366

Level 3 Financial Assets at Fair Value through Profit or Loss at 31st December 2013

PRIVATE EQUITY INVESTMENTS
£'000
Opening balance 826,224
Purchases at cost 78,866
Transfer of book cost to level 1* (892)
Sales proceeds (84,371)
Total gains or losses included in "Gains on investments" in the Income Statement
– on assets sold 17,761
– on assets held as at 31st December 2013 (34,261)
CLOSING BALANCE 803,327

* The transfer of book cost to level 1 is due to stock distributions received from private equity investments.

12. Contingencies, Guarantees and Financial Commitments

At 31st December 2013 there were financial commitments outstanding of £187.8m (31st December 2012: £183.0m; 30th June 2013: £195.1m) in respect of investments in partly paid shares and interests in private equity funds.

Independent Review Report

TO PANTHEON INTERNATIONAL PARTICIPATIONS PLC

Introduction

We have been engaged by the Company to review the financial information in the Half-Yearly Financial Report for the six months ended 31st December 2013 which comprises the Income Statement, Reconciliation of Movements in Equity Shareholders' Funds, Balance Sheet, Cash Flow Statement and Notes to the Half-Yearly Financial Statements. We have read the other information contained in the Half-Yearly Financial Report which comprises only the Performance Summary, Chairman's Statement, Manager's Review and the Interim Management Report and Responsibility Statement of the Directors and considered whether it contains any apparent misstatements or material inconsistencies with the information in the set of financial statements.

This report is made solely to the Company in accordance with guidance contained in ISRE (UK and Ireland) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity'. Our review work has been undertaken so that we might state to the Company those matters we are required to state to them in a review report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company, for our review work, for this report, or for the conclusion we have formed.

Directors' Responsibilities

The Half-Yearly Financial Report is the responsibility of, and has been approved by, the Directors. The Directors are responsible for preparing the Half-Yearly Financial Report in accordance with the Disclosure and Transparency Rules of the United Kingdom's Financial Conduct Authority.

As disclosed in Note 1, the annual financial statements of the Company are prepared in accordance with applicable United Kingdom law and Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and with the Statement of Recommended Practice 'Financial Statements of Investment Trust Companies and Venture Capital Trusts', issued in January 2009. The financial information in the Half-Yearly Financial Report has been prepared in accordance with the Accounting Standards Board Statement 'Half-Yearly Financial Reports' issued in July 2007.

Our Responsibility

Our responsibility is to express to the Company a conclusion on the financial information in the Half-Yearly Financial Report based on our review.

Scope of Review

We conducted our review in accordance with International Standard on Review Engagements (UK and Ireland) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the Auditing Practices Board for use in the United Kingdom. A review of interim financial information consists of making enquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing (UK and Ireland) and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the financial information in the Half-Yearly Financial Report for the six months ended 31st December 2013 is not prepared, in all material respects, in accordance with the Accounting Standards Board Statement 'Half-Yearly Financial Reports' and the Disclosure and Transparency Rules of the United Kingdom's Financial Conduct Authority.

GRANT THORNTON UK LLP

Auditor London 27th February 2014

Directors and Contacts

Directors

Tom Bartlam (Chairman) Ian Barby Sir Laurie Magnus Susannah Nicklin Peter Readman Rhoddy Swire

Manager

Pantheon Ventures (UK) LLP Authorised and regulated by the FCA

Norfolk House 31 St. James's Square London SW1Y 4JR

Telephone: 020 7484 6200 PIP Investor Relations: [email protected] PIP website: www.pipplc.com Pantheon website: www.pantheon.com

Secretary & Registered Office

Capita Sinclair Henderson Limited

(trading as Capita Asset Services) Beaufort House 51 New North Road Exeter EX4 4EP

Telephone: 01392 412122

Auditors

Grant Thornton UK LLP 30 Finsbury Square London EC2P 2YU

Brokers

Canaccord Genuity Limited

88 Wood Street London EC2V 7QR

Registrars

Capita Asset Services The Registry 34 Beckenham Road Beckenham Kent BR3 4TU

Telephone: 0871 664 0300 Calls cost 10p per minute plus network charges, lines are open 8.30 am–5.30 pm Monday–Friday

Telephone from overseas: +44 (0)20 8639 3399

Solicitors

Covington & Burling LLP 265 Strand London WC2R 1BH

The PIP Share Savings Scheme

The Share Centre Ltd PO Box 2000 Aylesbury Buckinghamshire HP21 8ZB

Telephone: 08456 185 130 Email: [email protected] Website: www.share.com

Pantheon International Participations PLC

Norfolk House 31 St. James's Square London SW1Y 4JR United Kingdom

Telephone: +44 (0)20 7484 6200 Facsimile: +44 (0)20 7484 6201 E-mail: [email protected] Internet: www.pipplc.com

Registered in England number: 2147984 A member of the Association of Investment Companies

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