FTSE Mid 250

Bellway plc

Submitted by Company Reporting on Tue, 2012-02-07 14:25
Bellway plc Annual Report 2011
CR Monitor Issue: 
2012/0204
Company covered: 
Bellway plc
Period End: 
31 July 2011
Report issued on 07 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Depreciation charged on investment property under cost model.
Change
Non-disclosure of inventory not expected to be realised in 12 months explained.
Change
Additional disclosure on expected changes to tax rates.
Change
Change of assumption on increases to deferred pensions as different inflation index used.
Change
Information on authorised ordinary share capital omitted.

Close Brothers Group plc Period End 31 July 2011

Submitted by YWang on Wed, 2012-01-25 15:27
Close Brothers Group plc Annual Report 2011
CR Monitor Issue: 
2012/0111
Company covered: 
Close Brothers Group plc
Period End: 
31 July 2011
Report issued on 25 January 2012 covered the following practice issues:
Change
Impairment arising from an adjusting post balance sheet reduces profit by 31.4%.
Change
Businesses within Asset Managment division disposed of classified as discontinued operations.
Change
Changes in disclosures in a note to operating profit before tax including more detailed disaggregations.

Persimmon plc Period End 31 December 2010

Submitted by Company Reporting on Wed, 2012-01-25 11:26
Persimmon plc Annual Report 2010
CR Monitor Issue: 
2012/0110
Company covered: 
Persimmon plc
Period End: 
31 December 2010
Report issued on 25 January 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Effect of change in pensions inflation measure disclosed but not recognised, in contrast to two other companies.
Change
Refinancing of debt leads to classification of some finance income and charges as exceptional.
Change
Increase in non-current loans granted as part of sales transactions presented separately from working capital in statement of cash flows.
Change
Nominal value of consideration no longer presented in revenue note.

Kier Group plc Period End 30 June 2011

Submitted by Company Reporting on Mon, 2012-01-23 15:30
Kier Group plc Annual Report 2011
CR Monitor Issue: 
2012/0109
Company covered: 
Kier Group plc
Period End: 
30 June 2011
Report issued on 23 January 2012 covered the following practice issues:
Change
Profit on disposal of PFI joint ventures no longer classed as exceptional.
Change
Revised IFRS 3 adopted, but no gain or loss recognised on revaluation of prior interest on acquisition, as company equates previous carrying value with fair value.
Inconsistent
Interest on loans to joint ventures included in related party transactions, highlighting prior year non-compliance.

Hargreaves Lansdown plc Period End 30 June 2011

Submitted by YWang on Thu, 2012-01-19 15:33
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.

Aquarius Platinum Limited Period End 30 June 2011

Submitted by YWang on Tue, 2012-01-17 11:15
Aquarius Platinum Limited Annual Report 2011
CR Monitor Issue: 
2012/0106
Company covered: 
Aquarius Platinum Limited
Period End: 
30 June 2011
Report issued on 17 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
US$160 million impairments against a mine and a loan balance due from a third party.
Change
Post balance sheet acquisition and other event.
Change
Disclosure of key performance indicators revised.

Diploma plc 31 September 2011

Submitted by YWang on Mon, 2012-01-16 14:12
Diploma plc Annual Report 2011
CR Monitor Issue: 
2012/0105
Company covered: 
Diploma plc
Period End: 
30 September 2011
Report issued on 16 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reduction in pension liabilities as a result of changing inflation assumption from RPI to CPI recognised as an actuarial gain.
Change
Changes made to KPIs including introduction of underlying organic revenue growth.
Change
Cash flows relating to acquisition of minority interests classified as financing activities.
Change
Risk disclosures expanded and now include capital management risk.

Debenhams plc Period End 3 September 2011

Submitted by YWang on Fri, 2012-01-06 15:34
Debenhams plc Annual Report 2011
CR Monitor Issue: 
2012/0101
Company covered: 
Debenhams plc
Period End: 
3 September 2011
Report issued on 6 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Revised assumptions in goodwill impairment test but still no sensitivity analysis provided.
Change
Disclosure of the effects of changes in tax rates.
Change
Disclosure of "change in severity and/or likelihood of risk during the course of 2011".