8000 Financials

Standard Chartered plc

Submitted by Company Reporting on Tue, 2012-02-07 11:30
Standard Chartered plc Annual Report 2010
CR Monitor Issue: 
2012/0203
Company covered: 
Standard Chartered plc
Period End: 
31 December 2010
Report issued on 07 February 2012 covered the following practice issues:
Restatement
Prior year income restated in light of reclassification of financial instruments in 2008.
Divergence
No explanation of decision to treat cash flows from senior debt as financing activity.
Change
Forthcoming UK government levy on qualifying liabilities disclosed.
Change
Increased disaggregation in segmental disclosures.
Change
Dividend per share figures restated for bonus element in rights issue.

The British Land Company plc Period End 31 March 2011

Submitted by YWang on Wed, 2012-02-01 09:39
The British Land Company plc Annual Report 2010
CR Monitor Issue: 
2012/0201
Company covered: 
The British Land Company plc
Period End: 
31 March 2011
Report issued on 01 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
EPRA earnings per share revised.
Change
Disclosure of share of cash flows from joint ventures and funds.

Danske Bank A/S Period End 31 December 2009

Submitted by Company Reporting on Thu, 2010-03-18 14:53

Proposal to end deferral loophole on corporate bonds draws comment
Danish Bank Danske Bank draws attention, in its discussion of impending changes in IFRS, to the implicit intention of the International Accounting Standards Board no longer to permit deferral of movements in the fair value of corporate bonds, the company having last year adopted this classification for DKK117 billion corporate bonds.