5700 Travel & Leisure

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%.

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.

Enterprise Inns plc Period End 30 September 2009

Submitted by Company Reporting on Wed, 2010-01-20 09:55
Enterprise Inns plc Annual Report 2009

Change in calculation of deferred tax treated in the same way as correction of an error
UK pub company Enterprise Inns revises its method of calculating deferred tax liabilities on revaluations of property and rolled over gains and treats the revision in the same way as correction of a material error.