FTSE 100

Reckitt Benckiser Group plc

Submitted by Company Reporting on Thu, 2012-02-02 15:56
Reckitt Benckiser Group plc Annual Report 2010
CR Monitor Issue: 
2012/0202
Company covered: 
Reckitt Benckiser Group plc
Period End: 
31 December 2010
Report issued on 02 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reason for business combination disclosed in terms of increased sector presence.
Change
Goodwill included with brands in table of indefinite life assets by cash-generating unit.
Restatement
Comparative trade receivables past due but not impaired reduced without explanation.
Change
Share premium account included in reserves following share issue.

The British Land Company plc Period End 31 March 2011

Submitted by YWang on Wed, 2012-02-01 09:39
The British Land Company plc Annual Report 2010
CR Monitor Issue: 
2012/0201
Company covered: 
The British Land Company plc
Period End: 
31 March 2011
Report issued on 01 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
EPRA earnings per share revised.
Change
Disclosure of share of cash flows from joint ventures and funds.

Serco Group plc Period End 31 December 2010

Submitted by Company Reporting on Tue, 2012-01-31 11:02
Serco Group plc Annual Report 2010
CR Monitor Issue: 
2012/0114
Company covered: 
Serco Group plc
Period End: 
31 December 2010
Report issued on 31 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
New segmental structure applied, as capital expenditure by segment excludes finance leases.
Change
Adjusted operating profit added to face of income statement.
Restatement
Employee costs restated without explanation.

Aviva plc Period End 31 December 2010

Submitted by Company Reporting on Fri, 2012-01-27 10:20
Aviva plc Annual Report 2010
CR Monitor Issue: 
2012/0112
Company covered: 
Aviva plc
Period End: 
31 December 2010
Report issued on 27 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Divergence
Pension costs reclassified on income statement, but net presentation retained.
Change
Gain realised on acquisition of former associate as fair value established by market consistent embedded value.
Change
Cash inflow from partial disposal with control retained moved from investing to financing activities on statement of cash flows.

Land Securities Group plc Period End 31 March 2011

Submitted by YWang on Fri, 2012-01-13 10:26
Land Securities Group plc Annual Report 2011
CR Monitor Issue: 
2012/0104
Company covered: 
Land Securities Group plc
Period End: 
31 March 2011
Report issued on 13 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Changes to disclosures about employee number and costs lack clarity.
Change
Introduction of a table showing movements in tenant lease incentives.

Severn Trent Period End 31 March 2011

Submitted by davids on Thu, 2012-01-12 10:42
Severn Trent plc Annual Report 2011
CR Monitor Issue: 
2012/0103
Company covered: 
Severn Trent Plc
Period End: 
31 March 2011
Report issued on 12 January 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Assets transfered from customers recognised at fair value on IFRIC 18 adoption.
Change
Maturity analysis dropped from financial instrument fair value against book value breakdown.
Change
Disclosure of development expenditure capitalisation criteria expanded.

Scottish and Southern Energy plc Period End 31 March 2011

Submitted by YWang on Wed, 2012-01-11 11:18
Scottish and Southern Energy plc Annual Report 2011
CR Monitor Issue: 
2012/0102
Company covered: 
Scottish and Southern Energy plc
Period End: 
31 March 2011
Report issued on 11 January 2011 covered the following practice issues:
Inconsistent
Correction of prior year non-compliances results in reclassification of 5.4% assets.
Change
Adoption of IFRIC 18 leads to accelerated recognition of revenue.
Change
Disclosure of the impact of changes in tax rates.
Change
Significant impairments classified as exceptional items.
Change
Adjusted earnings per share no longer presented on the face of income statement.

GKN plc Period End 31 December 2010

Submitted by Company Reporting on Tue, 2011-12-20 16:24
GKN plc Annual Report 2010
CR Monitor Issue: 
2011/1214
Company covered: 
GKN plc
Period End: 
31 December 2010
Report issued on 23 December 2011 covered the following practice issues:
Change
Pension partnership arrangement boosts total equity as arrangement with pension scheme recognised as non-controlling interest.
Change
Tax relief on special pension contribution explained.
Change
No contingent asset recognised on dispute with UK tax authorities over foreign dividend income.
Change
Control obtained over US business following change in contractual agreement.