Environmental information

Dassault Systèmes SA Period End 31 December 2010

Submitted by Company Reporting on Mon, 2011-12-19 14:53
Dassault Systèmes SA Annual Report 2010
CR Monitor Issue: 
2011/1211
Company covered: 
Dassault Systèmes SA
Period End: 
31 December 2010
Report issued on 19 December 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Value-added component of new French business tax treated as income tax.
Change
Total assets and liabilities no longer reported by reportable segment, though segment assets still reported geographically.
Change
New environmental disclosures on waste treatment and greenhouse gas emissions.

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.

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.

Holmen AB Period End 31 December 2010

Submitted by YWang on Tue, 2011-08-16 07:06
Holmen AB Annual Report 2010
CR Monitor Issue: 
2011/0810
Company covered: 
Holmen AB
Period End: 
31 December 2010
Report issued on 16 August 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Primary financial statements now accompanied by management commentary.
Change
Silviculture provision no longer shown as a separate class.
Change
Inclusion of a Sustainability Report.
Change
Disclosures of risk management now presented in a separate section in management commentary with those relating to financial risks moved from financial statements.
Change
Amendment to Swedish legislation prompts more detailed disclosure about auditors' fees.

Swedish Match AB Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-06-29 10:26
Swedish Match AB Annual Report 2010
CR Monitor Issue: 
2011/0616
Company covered: 
Swedish Match AB
Period End: 
31 December 2010
Report issued on 29 June 2011 covered the following practice issues:
Divergence
Unrecognised portion of gain on contribution of businesses in exchange for interest in associate is described as deferred rather than eliminated.
Change
Company adopts Global Reporting Initiative guidelines as structure of sustainability reporting.
Change
Gain arises as transfer of pension commitments to insurer leads to their being accounted for as defined contribution schemes.
Change
Segmentation changed following contribution of businesses to new associate.
Restatement
Unexplained restatement of comparative directors' remuneration.

Renault SA Period End 31 December 2010

Submitted by Company Reporting on Tue, 2011-05-31 06:23
Renault SA Annual Report 2010
CR Monitor Issue: 
2011/0519
Company covered: 
Renault SA
Period End: 
31 December 2010
Report issued on 31 May 2011 covered the following practice issues:
Divergence
New tax component treated as operating charge in contrast to several other companies, with no disclosure of amount involved.
Change
Significant capital gain on sale of interest in associate and disclosure of related tax benefit, with significant influence maintained despite holding of under 20%.
Change
Deferred tax assets recognised as taxable profits foreseen in calculations.
Change
New disclosure of environmental information is accompanied by detailed 'reasonable assurance' report from auditors.
Change
Maturity analysis of loan to be repaid early reflects company's current intentions.

Dunelm Group plc Period End 3 July 2010

Submitted by Alisdair on Mon, 2010-12-06 14:30
Dunelm Group plc Annual Report 2010
Limited disclosure about restatement of operating costs
UK homeware retailer Dunelm restates prior year comparative operating costs but restricts its explanation to one sentence in the financial review.

Dechra Pharmaceuticals plc Period End 30 June 2010

Submitted by Alisdair on Thu, 2010-11-25 11:15
Dechra Pharmaceuticals plc Annual Report 2010
Exceptional charges reduce profit by some 7%
UK veterinary products company Dechra Pharmaceuticals classifies as exceptional integration costs and impairment of intangible assets totalling £1.3 million that reduce profit by some 7%.

Ashmore Group plc Period End 30 June 2010

Submitted by Company Reporting on Wed, 2010-10-20 11:38
Ashmore Group plc Annual Report 2010
Share of associate’s net assets lower than carrying value but impairment not recognised
UK investment manager Ashmore shows its share of an associate’s net assets as £0.6 million compared to a carrying value of £2.3 million but does not consider that this difference constitutes an impairment.

London Stock Exchange Group plc Period End 31 March 2010

Submitted by Company Reporting on Wed, 2010-07-21 08:59
London Stock Exchange Group plc Annual Report 2010
Life expectancy assumptions reduced following change of tables used
London Stock Exchange changes the tables used for mortality assumptions resulting in lower life expectancies.