IAS 10 'Events after the balance sheet date'

Enterprise Inns plc Period End 30 September 2009

Submitted by Company Reporting on Wed, 2010-01-20 09:55
Enterprise Inns plc Annual Report 2009

Change in calculation of deferred tax treated in the same way as correction of an error
UK pub company Enterprise Inns revises its method of calculating deferred tax liabilities on revaluations of property and rolled over gains and treats the revision in the same way as correction of a material error.

3i Group plc Period End 31 March 2009

Submitted by Company Reporting on Tue, 2009-08-18 23:00
3i Group plc Annual Report 2009

Change in fair value measurement basis contributes 30% of loss

UK financial company 3i changes its method of measuring the fair value of recently acquired unquoted investments from cost less provisions to a market adjustment basis that leads to a £584 million reduction in value that contributes 30% of loss before tax.

Volatility associated with newly issued bonds mitigated by hedge arrangements

UK financial company 3i uses call spread overlays to reduce volatility associated with a £430 million issue of cash-settled bonds.

3i Group plc Period End 31 March 2009

Submitted by Alisdair on Tue, 2009-08-18 23:00
3i Group plc Annual Report 2009

Change in fair value measurement basis contributes 30% of loss

UK financial company 3i changes its method of measuring the fair value of recently acquired unquoted investments from cost less provisions to a market adjustment basis that leads to a £584 million reduction in value that contributes 30% of loss before tax.

Volatility associated with newly issued bonds mitigated by hedge arrangements

UK financial company 3i uses call spread overlays to reduce volatility associated with a £430 million issue of cash-settled bonds.

Actividades de Construcción y Servicios SA Period End 31 December 2008

Submitted by Company Reporting on Mon, 2009-06-29 23:00
Actividades de Construcción y Servicios Annual Report 2008

Discontinued operations account for 60.6% of profit
Spanish civil engineering and utilities company Actividades de Construcción y Servicios (ACS) classifies its interest in an electricity utility as a discontinued operation, the €1.6 billion result of which accounts for 60.6% of its profit for year.

Intesa Sanpaolo SpA Period End 31 December 2008

Submitted by Company Reporting on Tue, 2009-06-23 23:00
Intesa Sanpaolo Annual Report 2008

Reclassification effects mitigate diminished profit
Italian bank Intesa Sanpaolo reclassifies €10.2 billion debt securities as loans, averting a €459 million, or 43.2%, decrease in pre-tax profit and an €862 million, or 1.7%, decrease in equity.

OPAP SA Period End 31 December 2008

Submitted by Company Reporting on Wed, 2009-06-17 23:00
OPAP SA Annual Report 2008

Future effects of abbreviated useful life disclosed
Greek gambling company OPAP reduces the useful lives of "know how", which it classes as an intangible asset, and discloses both the current year effect and effects over the next two years.

Agfa-Gevaert NV Period End 31 December 2008

Submitted by Company Reporting on Sun, 2009-05-31 23:00
Agfa-Gevaert Annual Report 2008

Explanation of impairment falls short of IFRS
Belgian imaging equipment maker Agfa-Gevaert recognises €119 million impairment of goodwill and intangible assets, leading to a loss for the year, but does not enlarge on the events or circumstances that have led to the impairment.