Banco Santander Central Hispano

Change Of Pensions Inflation Index Measure

This report reviews the accounting treatment adopted by those companies that have moved to CPI as the inflation measure on which pension increases are based.

Associated British Foods
Banco Santander Central Hispano
Kier
Marston's
Punch Taverns
Pensions

Banco Santander Central Hispano SA Period End 31 December 2005

From general purpose to collective risk allowances
Spanish bank Banco Santander moves to IFRS and recognises €7.6 billion risk allowances against loans and receivables.

More short-comings on IFRS disclosures
Spanish bank Banco Santander moves to IFRS, but in several instances its disclosures fall short of the new requirements.

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