Sweden

Tele 2 AB Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-12-14 11:06
Tele 2 AB Annual Report 2010
CR Monitor Issue: 
2011/1203
Company covered: 
Tele 2 AB
Period End: 
31 December 2010
Report issued on 14 December 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Revenue recognition policies change for multiple deliveries and 'enhanced fees'.
Change
Revised IFRS 3 "Business combinations" impacts on accounting for non-controlling interests.
Change
Greater detail provided on financial instruments.
Change
Increased disclosure of calls between fixed and mobile networks in segmental disclosures.

Atlas Copco AB Period End 31 December 2010

Submitted by YWang on Wed, 2011-11-16 16:30
Atlas Copco AB Annual Report 2010
CR Monitor Issue: 
2011/1107
Company covered: 
Atlas Copco AB
Period End: 
31 December 2010
Report issued on 16 November 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Impairment disclosed separately in segmental information.
Change
Cash flows from purchase and sale of rental equipment reclassified from investing to operating, with the description of revenue recognition policy changed to include sale of rental equipment.
Change
Financial information about associates changed to show 100% rather than the company's share.
Change
Changes in reconciliation of movements in pension assets result in benefits paid no longer being equivalent to benefit paid in the reconciliation of movements in liabilities.
Change
Service contract no longer shown as a separate class of provisions.
Change
Separate disclosure of auditor's fees relating to tax services.

Alfa Laval AB Period End 31 December 2010

Submitted by YWang on Thu, 2011-09-29 10:39
Alfa Laval AB Annual Report 2010
CR Monitor Issue: 
2011/0912
Company covered: 
Alfa Laval AB
Period End: 
31 December 2010
Report issued on 29 September 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Improvement in disclosure of intangible assets other than goodwill by class.
Change
Quantitative disclosures about financial covenants and outcomes provided.
Change
More detailed disaggregation of auditors' fees.
Change
Summarised financial information of joint ventures disclosed.

Assa Abloy AB Period End 31 December 2010

Submitted by Company Reporting on Fri, 2011-09-02 15:24
Assa Abloy AB Annual Report 2010
CR Monitor Issue: 
2011/0903
Company covered: 
Assa Abloy AB
Period End: 
31 December 2010
Report issued on 05 September 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Breakdown of executive team remuneration includes the cost of a newly established share-based payment plan.
Change
Changes related to other comprehensive income disclosed separately within the statement of changes in equity.
Change
Auditors' fees analysed by type of service.
Change
Country sales breakdown sees greater disaggregation.
Change
Comparatives not consistent with current year impairment presentation.

Teliasonera AB (publ) Period End 31 December 2010

Submitted by Company Reporting on Thu, 2011-09-01 15:24
Teliasonera AB (publ) Annual Report 2010
CR Monitor Issue: 
2011/0902
Company covered: 
Teliasonera AB (publ)
Period End: 
31 December 2010
Report issued on 01 September 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Foreign exchange derivative cash flows reflected within financing activities rather than operating activities.
Change
Fees paid to auditors analysed by type of service received.
Change
Operations moved from reportable segment to other operations.
Change
Equity attributable to owners of the parent analysed between "Capital" and "Reserves and retained earnings".

Svenska Handelsbanken AB Period End 31 December 2010

Submitted by YWang on Thu, 2011-08-25 15:53
Svenska Handelsbanken AB Annual Report 2010
CR Monitor Issue: 
2011/0816
Company covered: 
Svenska Handelsbanken AB
Period End: 
31 December 2010
Report issued on 25 August 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Restatement
Restatement of fair value hierarchy disclosure following the applied materiality assessment when dividing instruments into Levels 2 and 3 becoming stricter.
Change
Asset management and capital markets combined into one reportable segment.
Change
The principle actuarial assumptions used in pensions now disclosed.
Restatement
Several restatements in disclosures relating to financial instruments without explanation.
Change
Reconciliation of movements in provision for probable loan losses now provided.

Boliden AB Period End 31 December 2010

Submitted by YWang on Thu, 2011-08-18 06:34
Boliden AB Annual Report 2010
CR Monitor Issue: 
2011/0812
Company covered: 
Boliden AB
Period End: 
31 December 2010
Report issued on 18 August 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Comparative reconciliations of movements in tangible and intangible assets provided.
Change
Reconciliation of movements in pension assets and obligations provided along with a 5-year history.
Change
SEK2.1 billion transferred from share premium to retained earnings following a review of equity.
Change
Improvements in disclosures of impairment tests and changes in the assumptions used.
Change
Correction of an error in prior year disclosure of financial instruments by category.
Change
Explanation provided for the contrast between the carrying and fair values of liabilities to credit institutions in both years.

Holmen AB Period End 31 December 2010

Submitted by YWang on Tue, 2011-08-16 07:06
Holmen AB Annual Report 2010
CR Monitor Issue: 
2011/0810
Company covered: 
Holmen AB
Period End: 
31 December 2010
Report issued on 16 August 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Primary financial statements now accompanied by management commentary.
Change
Silviculture provision no longer shown as a separate class.
Change
Inclusion of a Sustainability Report.
Change
Disclosures of risk management now presented in a separate section in management commentary with those relating to financial risks moved from financial statements.
Change
Amendment to Swedish legislation prompts more detailed disclosure about auditors' fees.

SSAB AB Period End 31 December 2010

Submitted by Company Reporting on Fri, 2011-08-12 14:47
SSAB AB Annual Report 2010
CR Monitor Issue: 
2011/0809
Company covered: 
SSAB AB
Period End: 
31 December 2010
Report issued on 12 August 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Directors' variable remuneration payments recognised on cash basis.
Inconsistent
Share of associate amounts disclosed rather than total.
Change
Reportable segments based on geographical locations rather than operational activity.
Change
Auditors' fees analysed by nature of service.
Restatement
Opening balance of reserves restated in correction of error.

Investor AB Period End 31 December 2010

Submitted by YWang on Tue, 2011-08-09 15:09
Investor AB Annual Report 2010
CR Monitor Issue: 
2011/0806
Company covered: 
Investor AB
Period End: 
31 December 2010
Report issued on 09 August 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Two acquisitions made during the year with SEK2.4 billion income statement gain arising from remeasuring previous interest in one company acquired.
Change
Financial statements layout changed following the acquisitions to distinguish operating and investing activities.
Change
The effects of acquisitions on deferred tax disclosed separately.
Change
Land and buildings now reported as separate classes of tangible fixed assets with additions through acquisitions shown separately.