Report issued on 27 July 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Pre-acquisition book values not identified.
Impairment test basis altered.
Provisions relating to legal disputes identified separately.
Deferred tax assets and liabilities grossed up.
Amounts on the face of the income statement no longer aggregated.
Financial impact of post balance sheet event not quantified.
