3530 Beverages

Carlsberg A/S Period End 31 December 2009

Submitted by Company Reporting on Thu, 2010-04-15 13:19
Carlsberg A/S Annual Report 2009
Reallocation of goodwill for which impairment testing assumptions not disclosed previously
Danish brewer Carlsberg reallocates the goodwill in a separate cash-generating unit (CGU) to its Northern & Western Europe CGU and, although not stated explicitly in its previous disclosure, tells us that the assumptions used in testing goodwill for impairment in prior years were the same for both CGUs.

Britvic plc Period End 27 September 2009

Submitted by Company Reporting on Thu, 2010-01-07 16:54

Derivative assets included in maturity analysis of financial liabilities
UK soft drinks company Britvic includes in its maturity analysis of financial liabilities cash flows from derivatives used to hedge private placement notes that are in an asset position.

Diageo plc Period End 30 June 2009

Submitted by Company Reporting on Mon, 2009-09-28 23:00

Error identified in accounting for a prior year acquisition

UK drinks company Diageo corrects an error in accounting for a prior year acquisition whereby both deferred tax liabilities and minority interests reduce by £58 million and treats this as current year movements.