Employee benefits

Serco Group plc Period End 31 December 2010

Submitted by Company Reporting on Tue, 2012-01-31 11:02
Serco Group plc Annual Report 2010
CR Monitor Issue: 
2012/0114
Company covered: 
Serco Group plc
Period End: 
31 December 2010
Report issued on 31 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
New segmental structure applied, as capital expenditure by segment excludes finance leases.
Change
Adjusted operating profit added to face of income statement.
Restatement
Employee costs restated without explanation.

Land Securities Group plc Period End 31 March 2011

Submitted by YWang on Fri, 2012-01-13 10:26
Land Securities Group plc Annual Report 2011
CR Monitor Issue: 
2012/0104
Company covered: 
Land Securities Group plc
Period End: 
31 March 2011
Report issued on 13 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Changes to disclosures about employee number and costs lack clarity.
Change
Introduction of a table showing movements in tenant lease incentives.

Statoil ASA Period End 31 December 2010

Submitted by Company Reporting on Tue, 2011-12-20 12:00
Statoil ASA Annual Report 2010
CR Monitor Issue: 
2011/1213
Company covered: 
Statoil ASA
Period End: 
31 December 2010
Report issued on 20 December 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Assets held by captive insurance company excluded from table of financial assets held to manage liquidity risk.
Change
Unexplained reclassification within operating cash flows.
Change
Government reimbursements deducted from salaries in employee expense disclosures.

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.

UBS AG Period End 31 December 2010

Submitted by YWang on Thu, 2011-07-28 12:44
UBS AG Annual Report 2010
CR Monitor Issue: 
2011/0715
Company covered: 
UBS AG
Period End: 
31 December 2010
Report issued on 28 July 2011 covered the following practice issues:
Inconsistent
Material cumulative errors not corrected retrospectively.
Change
Measurement of subprime financial assets moves from Level 3 to Level 2.
Change
Changes in balance sheet format including separate line items for cash collateral receivables and payables on derivatives.
Change
Changes in disclosure of personnel expenses.
Change
Methodology of measuring the carrying amounts of CGUs changed to an Equity Attribution framework.

International Financial Reporting Standards Foundation Period End 31 December 2010

Submitted by YWang on Wed, 2011-07-20 09:02
International Financial Reporting Standards Foundation Annual Report 2010
CR Monitor Issue: 
2011/0709
Company covered: 
International Financial Reporting Standards Foundation
Period End: 
31 December 2010
Report issued on 20 July 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reclassification of per diem expenses to employee costs.
Change
Improvement made to cash flow statement by moving foreign exchange payments from cash received to cash paid.
Change
Accounting policy of contributions expanded to include donated services.
Change
Change in disclosure of the number of and remuneration to IASB members.

Carlsberg A/S Period End 31 December 2010

Submitted by YWang on Tue, 2011-07-05 08:40
Carlsberg A/S Annual Report 2010
CR Monitor Issue: 
2011/0701
Company covered: 
Carlsberg A/S
Period End: 
31 December 2010
Report issued on 05 July 2011 covered the following practice issues:
Change
Revaluation of previously held interests in companies acquired this year increases profit by 8.3%.
Change
Revised disclosure of remuneration to executive board and key management personnel.
Change
Total comprehensive income now disaggregated in statement of changes in equity.
Change
Disclosure of allocation of goodwill to cash-generating units no longer aggregated into segments.
Restatement
Restatement of prior year deferred tax set-off amount without explanation.
Change
Increase in impairments prompts disclosure of the events and circumstances that led to their recognition.

Nestlé SA Period End 31 December 2010

Submitted by YWang on Tue, 2011-06-14 09:58
Nestlé SA Annual Report 2010
CR Monitor Issue: 
2011/0609
Company covered: 
Nestlé SA
Period End: 
31 December 2010
Report issued on 14 June 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Improvements made to disclosures of share-based payment transactions.
Change
Table changed to show separately pension expenses relating to discontinued operations.

Sampo Oyj Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-05-25 06:23
Sampo Oyj Annual Report 2010
CR Monitor Issue: 
2011/0516
Company covered: 
Sampo Oyj
Period End: 
31 December 2010
Report issued on 25 May 2011 covered the following practice issues:
Change
Sensitivity analysis on financial instruments highlights previous non-compliance with IFRS.
Change
Statement of comprehensive income analysed by segment.
Inconsistent
Information on defined benefit pension schemes restricted to last two years, contrary to IFRS.
Inconsistent
Remuneration of key management personnel restated without explanation, contrary to IFRS.

Novo Nordisk A/S Period End 31 December 2010

Submitted by Alisdair on Wed, 2011-04-06 07:43
Novo Nordisk A/S Annual Report 2010
Gain on disposal included in share of profit of associates income statement line item
Danish healthcare company Novo Nordisk includes a DKK1.06 billion gain on disposal of an associate in its income statement line share of profit of associated companies.