1357 Specialty Chemicals

Royal DSM NV Period End 31 December 2010

Submitted by Company Reporting on Mon, 2011-08-01 10:58
Royal DSM NV Annual Report 2010
CR Monitor Issue: 
2011/0801
Company covered: 
Royal DSM NV
Period End: 
31 December 2010
Report issued on 01 August 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Expenses now presented by function rather than by nature.
Change
Assets to be contributed to joint venture classified as held for sale.
Change
Impairment reversal recognised.
Change
Analysis of short-term monetary liabilities added to maturity analysis.
Change
Pension curtailment gain and asset ceiling charge recognised.

Givaudan SA Period End 31 December 2010

Submitted by Company Reporting on Fri, 2011-06-10 06:38
Givaudan SA Period End 31 December 2010
CR Monitor Issue: 
2011/0607
Company covered: 
Givaudan SA
Period End: 
31 December 2010
Report issued on 10 June 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Changes in fair value and realised gains and losses on own equity instruments classified as derivarives presented within each relevant line of operating expenses.
Change
Elimination of measures of segmental assets and liabilities.
Restatement
Restatement to reclassify CHF6 million of current portion of provisions as current liabilities.

Clariant Ltd Period End 31 December 2010

Submitted by Company Reporting on Mon, 2011-05-09 08:01
Clariant Ltd Annual Report 2010
CR Monitor Issue: 
2011/0506
Company covered: 
Clariant Ltd
Period End: 
31 December 2010
Report issued on 09 May 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Freight costs reallocated to cost of goods sold.
Change
Increases number of reportable segments following restructuring.
Change
Foreign exchange risk sensitivity analysis adjusted.