IAS 30 'Disclosures in the financial statements of banks and similar financial institutions'

Brewin Dolphin Holdings plc Period End 30 September 2007

Brewin Dolphin Annual Report Year 2008

Goodwill reduced by 14.9%, but acquisition concerned not disclosed

UK investment manager Brewin Dolphin reduces goodwill by £9.8 million or 14.9%, but does not explain clearly the reason for the change or disclose which acquisition or acquisitions are concerned, leading to a lack of clarity.


Belated disclosure of indemnity payments for directors

UK investment manager Brewin Dolphin discloses that indemnity payments have been made on behalf of directors, though the information should have been disclosed also for the previous year.

Mediobanca - Banca di Credito Finanziario SpA Period End 30 June 2006

Equity accounting of associates contributes to 19% rise in net assets
Italian bank Mediobanca moves to IFRS and adopts equity accounting for €2.3 billion assets, representing a €491 million increase in an overall 19% increase in opening equity to €6.2 billion.


Italian bank's figures lack elegance and transparency
Italian bank Mediobanca moves to IFRS, but compromises transparency in several respects by falling short of IFRS disclosure requirements.