1775 General Mining

Anglo American plc Period End 31 December 2010

Submitted by YWang on Wed, 2011-09-21 16:18
Anglo American plc Annual Report 2010
CR Monitor Issue: 
2011/0908
Company covered: 
Anglo American plc
Period End: 
31 December 2010
Report issued on 21 September 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Simplified disclosures relating to special items and remeasurements.
Change
Segmental information about capital expenditure on a cash basis changed to include cash flows on derivatives.
Change
Cash flows from changes in ownership interests in subsidiaries that do not result in loss of control treated as financing activities.
Restatement
The aggregate amount of tax relating to other comprehensive income now includes tax on net exchange gain.
Change
Changes in reconciliations of movements in tangible and intangible assets.
Change
Improved disclosure of the key assumptions used in testing goodwill for impairment.

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.

Rio Tinto plc Period End 31 December 2010

Submitted by YWang on Tue, 2011-06-21 08:43
Rio Tinto plc Annual Report 2010
CR Monitor Issue: 
2011/0611
Company covered: 
Rio Tinto plc
Period End: 
31 December 2010
Report issued on 21 June 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Acquisition where control obtained through an agreement leads to an income statement gain.
Change
Sensitivity analyses for post-retirement benefits provided but only cover the income statement impact.
Change
Pricing for iron ore customers changed from an annual benchmark to a quarterly basis.
Change
Comparatives now cover the previous two years.

BHP Billiton plc Period End 30 June 2009

Submitted by Company Reporting on Mon, 2009-10-19 23:00
BHP Billiton plc Annual Report 2009

Restatements without explanation

UK mining company BHP Billiton (BHP) restates its prior year cash flow statement, balance sheet and foreign exchange sensitivity analyses but does not give any explanation.