IAS 7 (revised) 'Statement of cash flows'

Diploma plc 31 September 2011

Submitted by YWang on Mon, 2012-01-16 14:12
Diploma plc Annual Report 2011
CR Monitor Issue: 
2012/0105
Company covered: 
Diploma plc
Period End: 
30 September 2011
Report issued on 16 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reduction in pension liabilities as a result of changing inflation assumption from RPI to CPI recognised as an actuarial gain.
Change
Changes made to KPIs including introduction of underlying organic revenue growth.
Change
Cash flows relating to acquisition of minority interests classified as financing activities.
Change
Risk disclosures expanded and now include capital management risk.

Lafarge SA Period End 31 December 2010

Submitted by Company Reporting on Fri, 2011-12-16 15:15
Lafarge SA Annual Report 2010
CR Monitor Issue: 
2011/1209
Company covered: 
Lafarge SA
Period End: 
31 December 2010
Report issued on 16 December 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reconciliation of effective and actual tax charges based on pre-tax profit excluding results of associates.
Change
Sale of interest in subsidiary without losing control accounted for through equity, with resulting cash flows classed under financing activities.
Change
New disclosures on social and environmental responsibility follow shareholder recommendations and incorporate Global Reporting Initiative recommendations.

ARM Holdings plc Period End 31 December 2010

Submitted by Company Reporting on Mon, 2011-10-31 14:43
ARM Holdings plc Annual Report 2010
CR Monitor Issue: 
2011/1015
Company covered: 
ARM Holdings plc
Period End: 
31 December 2010
Report issued on 31 October 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Normalised profit disclosed by segment and additional geographical information.
Change
Improved disclosure of timing of revenue recognition.
Change
Limited information on effects of changes to UK corporation tax and capital allowance rates.
Restatement
Change in classification of short-term investments from available for sale to loans and receivables.
Restatement
Operating cash flows calculated from profit before tax rather than profit from operations.

Pearson plc Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-10-19 11:59
Pearson plc Annual Report 2010
CR Monitor Issue: 
2011/1007
Company covered: 
Pearson plc
Period End: 
31 December 2010
Report issued on 19 October 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Actuarial gain recognised in other comprehensive income following change in pensions inflation index.
Change
Non-controlling interest measured initially at proportionate share of net assets.
Change
Business classified as discontinued operations with consequent change in segmentation.
Divergence
Trade creditors included in maturity analysis of cash flows associated with financial liabilities, following IFRS.
Change
Information on reduction in UK tax rate disclosed.
Change
Transaction with non-controlling interest included in financing activities.

Établissements Delhaize Frères et Cie “Le Lion” SA Period End 31 December 2010

Submitted by Company Reporting on Thu, 2011-10-13 16:04
Établissements Delhaize Frères et Cie “Le Lion” SA Annual Report 2010
CR Monitor Issue: 
2011/1005
Company covered: 
Établissements Delhaize Frères et Cie “Le Lion” SA
Period End: 
31 December 2010
Report issued on 14 October 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Restatement
Change of policy on buy-outs of non-controlling interests following change to IFRS rules leads to restatement of statement of cash flows.
Change
Additional disclosure on revenue in segmental disclosures.
Change
Pre-tax discount rate disclosed for impairment testing of goodwill.
Change
Gain recognised following move to defined contribution scheme by some employees.
Change
Exchange of debt instruments treated as debt modification.

Anglo American plc Period End 31 December 2010

Submitted by YWang on Wed, 2011-09-21 16:18
Anglo American plc Annual Report 2010
CR Monitor Issue: 
2011/0908
Company covered: 
Anglo American plc
Period End: 
31 December 2010
Report issued on 21 September 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Simplified disclosures relating to special items and remeasurements.
Change
Segmental information about capital expenditure on a cash basis changed to include cash flows on derivatives.
Change
Cash flows from changes in ownership interests in subsidiaries that do not result in loss of control treated as financing activities.
Restatement
The aggregate amount of tax relating to other comprehensive income now includes tax on net exchange gain.
Change
Changes in reconciliations of movements in tangible and intangible assets.
Change
Improved disclosure of the key assumptions used in testing goodwill for impairment.

L’Air Liquide SA Period End 31 December 2010

Submitted by YWang on Fri, 2011-09-16 13:52
L’Air Liquide SA Annual Report 2010
CR Monitor Issue: 
2011/0907
Company covered: 
L’Air Liquide SA
Period End: 
31 December 2010
Report issued on 16 September 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Fair value disclosure no longer covers all financial assets and liabilities but only non-current borrowings.
Change
Fair value hierarchy disclosure now includes net rather than gross position on derivatives.
Change
Silent correction of a prior year error in presentation of available-for-sale financial assets within fair value hierarchy disclosure.
Change
Cash flows from purchase of non-controlling interests classified as financing activities.
Restatement
Bonus share issue prompts restatement of prior year earnings per share.
Change
Total amount of provisions on litigations disclosed.

GDF SUEZ SA Period End 31 December 2010

Submitted by YWang on Tue, 2011-09-13 14:08
GDF SUEZ SA Annual Report 2010
CR Monitor Issue: 
2011/0905
Company covered: 
GDF SUEZ SA
Period End: 
31 December 2010
Report issued on 13 September 2011 covered the following practice issues:
Change
Changes to obligations arising from pension reform accounted for as an actuarial loss.
Change
Assets including reimbursement rights and tax receivables no longer included in the loans and receivables category.
Restatement
Derivatives used to hedge commodities now included in fair value hierarchy disclosure.
Change
Pension actuarial gains and losses now recognised in "consolidated reserves" rather than a separate reserve.
Change
Items of other comprehensive income allocated to owners of the parent and non-controlling interests.
Change
Cash flows from changes in ownership interests in subsidiaries classified as financing activities.

Groupe Danone Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-08-24 09:17
Groupe Danone Annual Report 2010
CR Monitor Issue: 
2011/0815
Company covered: 
Groupe Danone
Period End: 
31 December 2010
Report issued on 24 August 2011 covered the following practice issues:
Restatement
Goodwill eliminated as policy on previous put option liabilities brought into line with policy for options issued in current year, in line with local GAAP recommendation.
Change
Creation of combined business treated as a business combination with non-controlling interests arising.
Change
Grouping of significant items in 'other operating income and expenses' explained by reference to local GAAP recommendation issued in light of revised IAS 1 "Presentation of financial statements".
Change
End to offsetting of financial assets against financial debt on face of balance sheet.
Change
Cash flows from transactions with non-controlling interests classed together in financing activities.

Henkel AG & Co KGaA Period End 31 December 2010

Submitted by YWang on Wed, 2011-07-20 10:54
Henkel AG & Co KGaA Annual Report 2010
CR Monitor Issue: 
2011/0710
Company covered: 
Henkel AG & Co KGaA
Period End: 
31 December 2010
Report issued on 21 July 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Inconsistent
Assets held for sale excluded from current assets.
Change
Correction of a prior year inconsistency in presenting treasury shares.
Change
The nature and impact of a change in policy for cash flows not disclosed.
Change
Improvement made to segmental information whilst eliminating several segmental measures.