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Ireland

Equity Alert Ryanair Holdings plc Period End 31 March 2009

Ryanair Holdings plc Period End 31 March 2009

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”.

 

Equity Alert Anglo Irish Bank Corporation plc Period End 30 September 2008

Anglo Irish Bank Corporation plc Period End 30 September 2008

Significant transactions with directors

Irish bank Anglo Irish Bank (Anglo) reveals significant transactions with directors and demonstrates prior year non-compliance with IFRS.

 

Equity Alert Ryanair Holdings plc Period End 31 March 2008

Ryanair Holdings plc Period End 31 March 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

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.

 

Equity Alert Fiat SpA Period End 31 December 2007

Ryanair Holdings plc Period End 31 March 2007

25.2% investment in Aer Lingus classified as available-for-sale 
Irish low-cost airline Ryanair purchases a 25.2% interest in Aer Lingus and classifies it as an available-for-sale financial asset rather than as an associate, but without explaining why it does not have significant influence.

Equity Alert Bank of Ireland Period End 31 March 2007

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