Ireland

Elan Corporation plc Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-11-23 11:39
Elan Corporation plc Annual Report 2010
CR Monitor Issue: 
2011/1109
Company covered: 
Elan Corporation plc
Period End: 
31 December 2010
Report issued on 23 November 2011 covered the following practice issues:
Change
Provision recognised for investigation that was an unquantified contingency in previous period.
Inconsistent
No separate line for share of result of associate on income statement.
Change
Change in segmental disclosure of impairments.
Restatement
Exposure to credit risk restated.

CRH plc Period End 31 December 2010

Submitted by Company Reporting on Thu, 2011-11-10 17:02
CRH plc Annual Report 2010
CR Monitor Issue: 
2011/1106
Company covered: 
CRH plc
Period End: 
31 December 2010
Report issued on 11 November 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Gain on revaluation of prior interest following acquisition included in profit on disposals.
Change
Movement in liquid investments moved from financing to operating activities.
Change
New detail on amounts attributable to proportionately consolidated joint ventures included in financial disclosures.

Ryanair Holdings plc Period End 31 March 2009

Submitted by Company Reporting on Thu, 2009-09-10 23:00

Resolutions on investee management inappropriately disclosed as post balance sheet event

Irish airline Ryanair uses its post balance sheet events note inappropriately to disclose resolutions proposed at an investee’s AGM to reduce the remuneration of directors, in a year that has seen €223 million impairment of the investment by Ryanair, leading it to a loss for the year.

Two restatements described as reclassifications
Irish airline Ryanair restates by significant amounts a summary of senior executive pay and its capital redemption reserve, inaccurately describing both changes as reclassifications.

Ryanair Holdings plc Period End 31 March 2008

Submitted by Company Reporting on Thu, 2008-09-04 23:00
Ryanair Holdings Annual Report 2008

Actual impairment flies beyond the reasonably possible
Irish airline Ryanair recognises €91.6 million impairment of its investment in Aer Lingus, reducing pre-tax profit by 17.3%, and discloses a post balance sheet impairment three times greater than the €31 million in its sensitivity analysis.

Bank of Ireland Period End 31 March 2008

Submitted by Company Reporting on Tue, 2008-07-29 23:00
Bank of Ireland Annual Report Year

Change of segmental disclosures reveals prior year conflict with IFRS
Irish financial service company Bank of Ireland separately discloses segmental interest income and expense that highlights a previous conflict with IFRS.