Additional financial information

Close Brothers Group plc Period End 31 July 2011

Submitted by YWang on Wed, 2012-01-25 15:27
Close Brothers Group plc Annual Report 2011
CR Monitor Issue: 
2012/0111
Company covered: 
Close Brothers Group plc
Period End: 
31 July 2011
Report issued on 25 January 2012 covered the following practice issues:
Change
Impairment arising from an adjusting post balance sheet reduces profit by 31.4%.
Change
Businesses within Asset Managment division disposed of classified as discontinued operations.
Change
Changes in disclosures in a note to operating profit before tax including more detailed disaggregations.

Persimmon plc Period End 31 December 2010

Submitted by Company Reporting on Wed, 2012-01-25 11:26
Persimmon plc Annual Report 2010
CR Monitor Issue: 
2012/0110
Company covered: 
Persimmon plc
Period End: 
31 December 2010
Report issued on 25 January 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Effect of change in pensions inflation measure disclosed but not recognised, in contrast to two other companies.
Change
Refinancing of debt leads to classification of some finance income and charges as exceptional.
Change
Increase in non-current loans granted as part of sales transactions presented separately from working capital in statement of cash flows.
Change
Nominal value of consideration no longer presented in revenue note.

Unicredit Group SpA Period End 31 December 2010

Submitted by Company Reporting on Thu, 2011-12-22 15:40
Unicredit Group SpA Annual Report 2010
CR Monitor Issue: 
2011/1217
Company covered: 
Unicredit Group SpA
Period End: 
31 December 2010
Report issued on 22 December 2011 covered the following practice issues:
Change
Impairment that reduces profit by 14.3% attributed to country-specific economic crisis and market volatility, as growth rates no longer disclosed by country.
Divergence
Move from fee and commission income to interest expense and similar charges attributed to intra-group merger.
Change
Regulatory capital calculation changed to symmetric basis in respect of reserves arising from sovereign debt holdings.

Unibail-Rodamco SA Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-12-21 16:59
Unibail-Rodamco SA Annual Report 2010
CR Monitor Issue: 
2011/1216
Company covered: 
Unibail-Rodamco SA
Period End: 
31 December 2010
Report issued on 21 December 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Divergence
Cash flows from change in debt of investment moved from operating to investment activities, without explanation.
Change
Deferred tax assets and liabilities within same fiscal group offset.
Change
Breakdown of maturity of current principal debt added to maturity disclosures.
Change
Revised presentation of nature and timescale of commitments and guarantees given.

Standard Life plc Period End 31 December 2010

Submitted by Company Reporting on Tue, 2011-12-13 17:02
Standard Life plc Annual Report 2010
CR Monitor Issue: 
2011/1202
Company covered: 
Standard Life plc
Period End: 
31 December 2010
Report issued on 14 December 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Move from 'underlying profit' to 'operating profit' as non-GAAP measure of performance.
Restatement
Business classified as discontinued operation with income statement restated.
Change
Former reportable segments combined.
Change
Debt and equity investments disclosed separately on face of balance sheet.

Centrica plc Period End 31 December 2010

Submitted by Company Reporting on Thu, 2011-11-10 11:24
Centrica plc Annual Report 2010
CR Monitor Issue: 
2011/1105
Company covered: 
Centrica plc
Period End: 
31 December 2010
Report issued on 10 November 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Long-term arrangement on power plant classified as operating lease.
Restatement
Segmental information subject to multiple restatements indicated in footnotes, as net assets rather than assets and liabilities disclosed by segment.
Restatement
Commitments presented net of amounts where there is a right of offset with counterparty.
Change
Increased disclosure on renewable obligation certificates.

Cookson Group plc Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-11-09 11:37
Cookson Group plc Annual Report 2010
CR Monitor Issue: 
2011/1104
Company covered: 
Cookson Group plc
Period End: 
31 December 2010
Report issued on 09 November 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
More detail given in segmental disclosures.
Restatement
Unexplained restatement of operating lease commitments.
Restatement
Unexplained restatement of research and development costs, which are now disclosed by segment.
Restatement
Error corrected in presentation of interest in joint venture assets.

AEGON NV Period End 31 December 2010

Submitted by YWang on Wed, 2011-10-26 11:06
AEGON NV Annual Report 2010
CR Monitor Issue: 
2011/1012
Company covered: 
AEGON NV
Period End: 
31 December 2010
Report issued on 26 October 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Restatement
Silent restatements of disclosures relating to financial instruments fair valued at Level 3.
Change
"New markets" segment introduced while "other countries" removed.
Restatement
Restatement of net amount at risk for guarantees in the Netherlands without explanation.

Hochtief AG Period End 31 December 2010

Submitted by YWang on Tue, 2011-10-11 10:14
Hochtief AG Annual Report 2010
CR Monitor Issue: 
2011/1004
Company covered: 
Hochtief AG
Period End: 
31 December 2010
Report issued on 11 October 2011 covered the following practice issues:
Restatement
Comparative fair value hierarchy disclosure restated without explanation.
Inconsistent
No disclosure of the current year impact of adopting an IFRIC.
Inconsistent
Change in method of foreign exchange sensitivity analysis to use rates against the functional currencies of Group companies but no explanation provided.
Change
Gains from divestitures disclosed separately.
Change
Separate disclosure of two items in other receivables and other assets.

Orkla ASA Period End 31 December 2010

Submitted by Company Reporting on Mon, 2011-10-03 15:17
Orkla ASA Annual Report 2010
CR Monitor Issue: 
2011/1001
Company covered: 
Orkla ASA
Period End: 
31 December 2010
Report issued on 04 October 2011 covered the following practice issues:
Change
Impairment of associate leads to loss for year as market value of associate treated as equivalent to impairment test result.
Change
Impairment assumptions disclosed for individual business units.
Change
Business presented as discontinued operation.
Change
Improved disaggregation of equity reserves.
Change
Significant impact foreseen from expected change to IFRS requirements on operating leases.
Restatement
Correction of misstated figures on share options.