Merlin Entertainments plc reaffirmed earnings guidance for 2015. As a result of Merlin's significant growth and evolution in recent years, and to better reflect the way in which the business is managed and the basis upon which decisions are made, Merlin has revised the way in which certain costs incurred by the group are allocated to its three operating groups. As a result of this change, the previous guidance for 2015 Resort Theme Parks EBITDA of £40 million - £45 million would be £42 million - £47 million.

Group guidance is unchanged.