Intangible assets other than goodwill under IFRS

This report, based on an examination of the IFRS financial statements of 28 large listed European companies, analyses the disclosure of intangible assets other than goodwill. Included is an examination of companies’ intangible asset disclosures both on the face of the primary financial statements and in the notes. Areas considered include the disclosure of intangible assets separately from goodwill on the face of the statement of financial position, amortisation related disclosures and the presentation of a reconciliation of movements. In addition an examination of the significance of intangible assets relative to total assets is performed.

Repsol YPF SA Period End 31 December 2008

Repsol YPF Annual Report 2008

Increasing significance of emission allowances foreseen
Spanish energy company Repsol YPF increases disclosure of emission allowances and attaches significance to approval by the European Parliament of changes to the European Emissions Trading Directive.

Repsol YPF SA Period End 31 December 2007

Repsol YPF  Annual Report 2007

Credit risk analysis reveals 10.6% commercial debts under guarantees
Spanish energy company Repsol YPF discloses that €792 million commercial debts, representing 10.6% of its total, are covered by guarantees for credit risk analysis.