SORP 'Financial statements of investment trust companies'

Electra Private Equity plc Period End 30 September 2006

Submitted by Company Reporting on Thu, 2007-03-08 00:00

Electra Private Equity
FTSE Mid 250
United Kingdom
Accounting policies
Earnings per share
Financial instruments
Foreign currencies
IAS 1 'Presentation of financial statements'
IAS 12 'Income taxes'
IAS 14 'Segment reporting'
IAS 21 'The effects of changes in foreign exchange rates'
IAS 32 'Financial instruments: disclosure and presentation'
IAS 39 'Financial instruments: recognition and measurement'
Income statement format
Income tax
Segmental information
SORP 'Financial statements of investment trust companies'

Bending the reconciliation rules
UK private equity investment trust Electra Private Equity moves to IFRS and publishes an IFRS reconciliation that turns a £0.5 million decrease in profit on moving to IFRS into an apparent £8.7 million increase due to the effect of final proposed dividends.

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The Scottish Investment Trust plc Period End 31 October 2005

Submitted by Company Reporting on Thu, 2006-01-05 00:00

Scottish Investment Trust
FTSE Mid 250
United Kingdom
Accounting policies
SORP 'Financial statements of investment trust companies'

Chairman concedes sea change in market expectations
UK company The Scottish Investment Trust discloses a future change to its assumptions on the proportion of returns to be derived from revenue and capital growth.