FRS 29 (IFRS 7) 'Financial instruments: disclosures'

JPMorgan Emerging Markets Investment Trust plc Period End 30 June 2010

Submitted by Company Reporting on Fri, 2010-10-15 15:07
JPMorgan Emerging Markets Investment Trust plc Annual Report 2010
Diluted earnings per share measure presented following issue of Subscription shares
UK investment trust JPMorgan Emerging Markets shows earning per share diluted by 2% following issue of Subscription shares last year. 

Murray Income Trust plc Period End 30 June 2010

Submitted by Company Reporting on Thu, 2010-10-14 14:04
Murray Income Trust plc Annual Report 2010
Fair value hierarchy used to classify financial instruments
UK investment trust Murray Income Trust now classifies its financial assets and liabilities in accordance with a three level fair value hierarchy.

The City of London Investment Trust plc Period End 30 June 2010

Submitted by YWang on Fri, 2010-10-08 14:11
The City of London Investment Trust plc Annual Report 2010
Call options written to “generate return”
UK investment trust The City of London Investment Trust writes call options against its low or zero dividend yielding investments and states that this is to generate additional return, although there is no explicit disclosure of the potential downside.

Perpetual Income and Growth Investment Trust plc Period End 31 March 2010

Submitted by Company Reporting on Fri, 2010-08-06 08:11
Perpetual Income and Growth Investment Trust plc Annual Report 2010
Error of 8.5% in calculation of comparative diluted return per share corrected
UK investment trust Perpetual Income and Growth Investment Trust restates its comparative diluted return per share (rps) to increase the diluted loss per share by 8.5% to 52.2p and tells us that this corrects an error in applying its policy the previous year.

The Scottish Investment Trust plc Period End 31 October 2008

Submitted by Company Reporting on Fri, 2009-01-30 00:00
The Scottish Investment Trust Annual Report 2008

Sensitivity analyses provided for two major foreign currencies
UK investment trust The Scottish Investment Trust publishes sensitivity analyses for the US dollar and euro representing 71% of its total foreign currency exposure.

Lowland Investment Company plc Period End 30 September 2008

Submitted by Company Reporting on Fri, 2008-12-12 00:00
Lowland Investment Company Annual Report 2008

Sensitivity analysis indicates 39.8% reduction to net assets
UK investment trust Lowland Investment Company states that a reasonably possible 40% reduction in the value of its investments would reduce net assets by 39.8%.

Fidelity Special Values plc Period End 31 August 2008

Submitted by Company Reporting on Thu, 2008-12-11 00:00
Fidelity Special Values Annual Report 2008

Expected recovery of VAT reduces loss by 5.9%

UK investment trust Fidelity Special Values recognises £2.3 million VAT expected to be recovered that reduces by 5.9% the loss for the year.

 

British Assets Trust plc Period End 30 September 2008

Submitted by Company Reporting on Wed, 2008-12-03 00:00
British Assets Trust Annual Report 2008

Expected recovery of VAT deducted from management fees


UK investment trust British Assets Trust deducts from management fees charged this year £1.49 million VAT expected to be recovered.

Foreign & Colonial Eurotrust plc Period End 30 September 2008

Submitted by Company Reporting on Fri, 2008-11-28 00:00
Foreign & Colonial Eurotrust Annual Report 2008

Minimum recovery of VAT on investment management fees recognised

UK investment trust Foreign & Colonial Eurotrust recognises £2 million recovery of VAT paid since April 2001 on investment management fees, representing the minimum amount recoverable.

 

Murray Income Trust plc Period End 30 June 2008

Submitted by Company Reporting on Mon, 2008-11-17 00:00
Murray Income Trust Annual Report 2008

Combining reserves prompts 46.6% increase in realised reserve
UK investment trust Murray Income Trust combines its capital reserves but no explanations are provided.