5000 Consumer Services

Marston’s plc Period End 3 October 2009

Submitted by Company Reporting on Fri, 2010-04-16 11:01
Marston’s plc Annual Report 2009
Silent correction of error in prior year maturity analysis of debt
UK pub company Marston’s silently corrects a prior year error in the maturity analysis of its borrowings that, although referring to undiscounted cash flows, mistakenly showed the carrying amounts.
Impairments and provisions classified as exceptional and reduce operating profit by 25%
UK pub company Marston's classifies as exceptional £24.1 million property impairments and £12.9 million onerous lease and other property related provisions that reduce operating profit by some 25%.

Daily Mail and General Trust plc Period End 4 October 2009

Submitted by Company Reporting on Wed, 2010-02-17 09:53

Transfer between reserves lacks clarity and enquiry reveals an error in previous disclosures
UK media company Daily Mail and General Trust discloses that a current year transfer between reserves relating to an unrealised gain should have been made last year but this conflicts with previous disclosures showing that the gain had already been transferred and is explained as an error in those disclosures.

Compass Group plc Period End 30 September 2009

Submitted by Company Reporting on Wed, 2010-01-27 10:36
Compass Group plc Annual Report 2009

New goodwill impairment sensitivity analysis not fully in accordance of IFRS
UK catering company Compass publishes a goodwill impairment sensitivity analysis showing changes in assumptions that would eliminate headroom in the UK & Ireland cash-generating unit but, by not disclosing the amount of headroom, reduces its usefulness.