Business Review

Statement of Directors' Responsibilities

The directors confirm that, to the best of their knowledge, these condensed financial statements have been prepared in accordance with International Accounting Standard (IAS) 34 and the Disclosure and Transparency Rules (DTRs) of the UK Financial Services Authority.

The interim management report includes a fair review of the information required by DTR 4.2.7R and DTR 4.2.8R being a fair review of the business and important events impacting it, as well as a description of the principal risks and uncertainties that Cairn faces for the remainder of the year and a fair review of the related party disclosure requirements.

A list of the current directors is maintained on the Cairn Energy PLC website: www.cairnenergy.com

By order of the Board.

Sir Bill Gammell
Chief Executive
23 August 2010

Jann Brown
Finance Director
23 August 2010

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