Non-recurring items

Hargreaves Lansdown plc Period End 30 June 2011

Hargreaves Lansdown plc Annual Report 2011
CR Monitor Issue: 
2012/0108
Company covered: 
Hargreaves Lansdown plc
Period End: 
30 June 2011
Report issued on 19 January 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Cash and cash equivalents no longer included in fair value hierarchy disclosure.
Change
Separate disclosure of £3 million FSCS levy.
Change
Impact of change in tax rate disclosed.

Hargreaves Lansdown plc Period End 30 June 2010

Hargreaves Lansdown plc Annual Report 2010
Unusual presentation of cash and cash equivalents in fair value information
UK investment manager Hargreaves Lansdown unusually includes £72 million cash and cash equivalents in its table disaggregating financial instruments measured at fair value, in a presentation that differs from most other companies.

FirstGroup plc Period End 31 March 2007

FirstGroup Annual Report 2007

Risks disclosed but not key performance indicators 
UK transport company FirstGroup discusses its risks and performance but remains silent in respect of key performance indicators.