Berkeley

The Berkeley Group Holdings plc Period End 30 April 2009

The Berkeley Group Holdings plc Annual Report 2009

Long-term incentive plan modified but impact on the financial statements not disclosed
UK residential property developer Berkeley modifies a long-term incentive plan twice but does not indicate whether there is any current or future impact on its financial statements.

The Berkeley Group Holdings plc Period End 30 April 2008

Berkeley Group Holdings Annual Report 2008

Inventory presented gross of related receipts
UK residential developer Berkeley changes the presentation of its inventory to one gross of deposits and receipts on accounts, which amounted to £71.4 million or 6.7% of opening inventory.

The Berkeley Group Holdings plc Period End 30 April 2007

The Berkeley Group Holdings Annual Report 2007

Pension surplus considered to be irrecoverable 
UK housebuilder, Berkeley Holdings does not recognise a £142,000 pension surplus.

The Berkeley Group Holdings plc Period End 30 April 2006

Merger accounting applied to group reconstruction
UK housebuilder Berkeley applies merger accounting to a group reconstruction in the previous year.


Revenue deferral reduces opening net assets by £35.3 million
UK housebuilder Berkeley changes its revenue recognition policy for multi-unit developments with deferral of revenue resulting in a 5% reduction in opening net assets.