2353 Building Materials & Fixtures

Lafarge SA Period End 31 December 2010

Submitted by Company Reporting on Fri, 2011-12-16 15:15
Lafarge SA Annual Report 2010
CR Monitor Issue: 
2011/1209
Company covered: 
Lafarge SA
Period End: 
31 December 2010
Report issued on 16 December 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reconciliation of effective and actual tax charges based on pre-tax profit excluding results of associates.
Change
Sale of interest in subsidiary without losing control accounted for through equity, with resulting cash flows classed under financing activities.
Change
New disclosures on social and environmental responsibility follow shareholder recommendations and incorporate Global Reporting Initiative recommendations.

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.

HeidelbergCement AG Period End 31 December 2010

Submitted by YWang on Thu, 2011-09-15 14:09
HeidelbergCement AG Annual Report 2010
CR Monitor Issue: 
2011/0906
Company covered: 
HeidelbergCement AG
Period End: 
31 December 2010
Report issued on 15 September 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Change in disclosure of contribution of proportionately consolidated joint ventures from relative percentage to absolute numbers.
Change
Analysis of non-recurring income and expenses expanded.
Inconsistent
Maturity analysis of provisions provided without prior year comparatives.
Change
Liabilities on put options presented separately.
Change
Europe reportable segment splitted into two with a geographical analysis of revenue and non-current assets provided.
Change
Cash flows from changes in ownership interests in a subsidiary classified as financing.

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.

Geberit AG Period End 31 December 2010

Submitted by Company Reporting on Thu, 2011-04-21 13:12
Geberit AG Annual Report2010
CR Monitor Issue: 
2011/0404
Company covered: 
Geberit AG
Period End: 
31 December 2010
Report issued on 21 April 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Improved presentation of key management personnel compensation.

Compagnie de Saint-Gobain SA Period End 31 December 2009

Submitted by Company Reporting on Fri, 2010-07-23 18:45
Compagnie de Saint-Gobain SA Annual Report 2009
Impairment slices pre-tax profit by a third
French materials company Saint-Gobain recognises €215 million impairment on American assets, reducing pre-tax profit by 33% and disclosing that it has tested assets for impairment in both June and December 2009 with 2010 budget data replacing information from its business plan for the second test.