European Union : ESMA32-63-213 List of decisions published in the Extracts from the EECS’s Database of Enforcement updated January 2017

List of decisions published in the Extracts from the EECS's Database of Enforcement (updated January 2017)

Date: 5 January 2017 ESMA32-63-213

Number	Package Number	Decision referen	Financial year-end	Name of the Decision	Standard involved
1	1	0407-01	31-Dec-05	Identification of the acquirer in a business combination	IFRS 3
2	1	0407-02	31-Dec-05	Control of a subsidiary when the holding is passive	IAS 27
3	1	0407-03	31-Dec-05	Capitalisation of borrowing costs relating to a construction pending approval	IAS 23
4	1	0407-04	31-Dec-05	Restructuring plans	IAS 37
5	1	0407-05	30-Jun-05	Carrying value of a trade receivable	IAS 39
6	1	0407-06	31-Dec-05	Individual assessment of impairment of loans	IAS 39
7	1	0407-07	31-Dec-05	Individual assessment of impairment of loans	IAS 39
8	1	0407-08	31-Dec-05	Individual assessment of impairment of loans	IAS 39
9	1	0407-09	31-Dec-05	Individual assessment of impairment of loans	IAS 39
10	1	0407-10	31-Dec-05	Individual assessment of impairment of loans	IAS 39
11	1	0407-11	31-Dec-05	Accounting for biological assets	IAS 41
12	1	0407-12	30-Jun-05	Business combination	IFRS 3
13	1	0407-13	30-Jun-05	Recognition of costs related to an acquisition and an issue of equity instruments	IFRS 3, IAS 32
14	1	0407-14	31-Dec-05	Forward purchases and sales of non-financial assets to be settled through physical delivery	IAS 2, IAS 39
15	1	0407-15	31-Dec-05	Redenomination of a foreign currency loan	IAS 21
16	1	0407-16	31-Dec-05	Accounting treatment of a written puttable instrument on a minority interest	IAS 32
17	2	1207-01	31-Dec-05	Amortisation of intangible assets with finite useful lives included in goodwill	IFRS 1, IAS 36, IAS 38
18	2	1207-02	31-Dec-05	Excise tax on fuel	IAS 1, IAS 2, IAS 18
19	2	1207-03	31-Dec-05	Recognition of negative goodwill	IFRS 3
20	2	1207-04	30-Jun-05	Deferred tax asset	IAS 12
21	2	1207-05	31-Jan-05	Valuation of offshore rigs at the transition date	IFRS 1, IAS 36, IAS 38
22	2	1207-06	30-Sep-05	Use of the Fair Value option	IAS 39
23	2	1207-07	31-Dec-06	Segment reporting	IAS 14
24	2	1207-08	31-Dec-05	Method of amortising intangible assets	IAS 38
25	2	1207-09	31-Dec-06	Change in accounting for employee benefits	IAS 19

Number	Package Number	Decision referen	Financial year-end	Name of the Decision	Standard involved
26	2	1207-10	31-Dec-05	Identification of the acquirer in a business combination	IFRS 3
27	2	1207-11	30-Sep-05	Real estate projects	IAS 11
28	3	0508-01	31-Dec-05	Consolidation of subsidiary	27
29	3	0508-02	31-Dec-07	Step acquisition	IFRS 3
30	3	0508-03	31-Dec-06	Consolidation of special purpose entities	SIC 12
31	3	0508-04	31-Dec-07	Application of the pooling of interest method in a business combination under common control	IFRS 3
32	3	0508-05	31-Dec-07	Identification of the acquirer in a business combination	IFRS 3
33	3	0508-06	31-Dec-06	Partial reimbursement and modifications of the term of the contract of a borrowing	IAS 39
34	3	0508-07	31-Dec-05	Impairment of an investment	IAS 28, IAS 36
35	3	0508-08	31-Dec-06	Disclosure of the effect of discontinued operations	IFRS 5
36	3	0508-09	31-Dec-06	Definition of key management personnel	IAS 24
37	3	0508-10	31-Dec-06	Internally generated intangible assets	IAS 38
38	3	0508-11	31-Dec-06	Allocation of the costs of an acquisition	IFRS 3, IAS 38
39	3	0508-12	31-Dec-05	Scope of IAS 11	IAS 11
40	3	0508-13	31-Dec-05	Barter transaction	IAS 18, SIC 31
41	3	0508-14	n/a	Half-yearly Financial Statements	IAS 19
42	4	1208-01	31-Oct-07	Merger	IFRS 3
43	4	1208-02	30-Mar-07	Control of a subsidiary	IAS 27
44	4	1208-03	31-Dec-05	Significant Influence	IAS 28
45	4	1208-04	31-Dec-05	Significant Influence	IAS 28
46	4	1208-05	31-Dec-07	Disclosure on risks in the management report	IFRS 7
47	4	1208-06	31-Dec-05	Recognition of intangible assets	IAS 38
48	4	1208-07	31-Dec-05	Indefinite useful life	IAS 38
49	4	1208-08	31-Dec-07	Classification of financial instruments	IAS 32
50	4	1208-09	31-Jan-07	Classification of financial instruments	IAS 32
51	4	1208-10	31-Dec-06	Deferred tax asset	IAS 12
52	4	1208-11	30-Jun-07	Classification of inventories	IAS 1
53	4	1208-12	31-Dec-06	Post Retirement Benefit	IAS 19
54	4	1208-13	n/a	Presentation of half-yearly financial statements	IAS 34
55	4	1208-14	n/a	Presentation of half-yearly financial statements	IAS 34, IFRS 3
56	4	1208-15	31-Dec-07	Presentation of comparative information in interim financial statements	IAS 1, IAS 8, IAS 34
57	5	0209-01	31-Mar-09	Reclassification	IAS 39
58	5	0209-02	31-Dec-06	Share based payment	IFRS 2
59	5	0209-03	31-Dec-07	Capital, Control	IFRS 5, IAS 8

Number	Package Number	Decision referen	Financial year-end	Name of the Decision	Standard involved
60	5	0209-04	31-Dec-08	Control	IAS 27
61	5	0209-05	31-Dec-08	Business Combinations, reverse acquisitions	IFRS 3
62	5	0209-06	30-Jun-07	Equity instruments	IAS 32
63	5	0209-10	30-Jun-07	Equity instruments, preference shares	IAS 32
64	6	0809-01	31-Dec-07	Impairment of available for sale equity instruments	IAS 39
65	6	0809-02	31-Dec-07	Accounting policies for impairment for available for sale financial assets	IAS 39
66	6	0809-03	31-Dec-08	Impairment of available for sale financial assets	IAS 39
67	6	0809-04	31-Dec-06	Cash Flow Statements	IAS 7
68	6	0809-05	31-Dec-07	Classification and valuation of written puts on minority interests	IAS 32, IAS 39
69	6	0809-06	31-Dec-07	Disclosure of key management personnel compensation and related party transactions with key management	IAS 24
70	6	0809-07	31-Dec-07	Contingent liabilities	IAS 37
71	6	0809-08	31-Mar-08	Disclosures regarding share capital	IAS 32
72	7	1209-01	30-Sep-08	Restructuring of financial obligations	IAS 39
73	7	1209-02	31-Dec-08	Classification of a loan	IAS 1
74	7	1209-03	31-Dec-07	Presentation of financial instruments	IFRS 7
75	7	1209-04	31-Mar-08	Classification of cash and cash equivalents	IAS 7
76	7	1209-05	31-Dec-07	Revenue recognition	IAS 18
77	7	1209-06	31-Mar-09	Customer loyalty programme	IFRIC 13
78	7	1209-07	30-Jun-08	Segmental reporting	IFRS 8
79	7	1209-08	31-Dec-07	Provisions and contingent liabilities	IAS 37
80	7	1209-09	31-Dec-07	Correction of an error	IAS 8
81	7	1209-10	30-Apr-08	Half-yearly consolidated cash flow statement	IAS 34
82	7	1209-11	31-Dec-07	Related party disclosures	IAS 24
83	7	1209-12	31-Dec-08	Provisional purchase price allocation of a business combination	IFRS 3
84	7	1209-13	31-Dec-06	Purchase price allocation of a business acquisition	IFRS 3
85	7	1209-14	31-Dec-08	Business combination under common control	IAS 8
86	7	1209-15	31-Dec-08	Identification of the acquirer in a business combination	IFRS 3
87	7	1209-16	31-Dec-09	Identifying the acquirer in a business combination	IFRS 3
88	7	1209-17	31-Dec-07	Collective assessment for impairment of loans	IAS 39
89	8	0610-01	31-Dec-08	Fair value of financial instruments	IAS 39
90	8	0610-02	31-Dec-08	Disclosure of financial instruments	IFRS 7, IAS 39
91	8	0610-03	30-Jun-08	Classification of assets and liabilities	IAS 1
92	8	0610-04	31-Dec-07	Impairment testing of intangible assets	IAS 36
93	8	0610-05	31-Jan-08	Impairment of intangible assets	IAS 36
94	8	0610-06	30-Jun-08	Intangible assets	IAS 38

Number	Package Number	Decision referen	Financial year-end	Name of the Decision	Standard involved
95	8	0610-07	31-Dec-09	Revenue recognition	IAS 18
96	8	0610-08	31-Dec-08	Impairment of trade receivables	IAS 39
97	8	0610-09	31-Dec-08	Disclosure of financial instruments - liquidity risk	IFRS 7
98	8	0610-10	31-Dec-06	Earnings per share	IAS 33
99	8	0610-11	31-Dec-08	Related party disclosures	IAS 24
100	8	0610-12	31-Dec-08	Presentation of the income statement	IAS 1
101	8	0610-13	31-Dec-08	Impairment of assets	IAS 36
102	9	0910-01	31-Dec-08	Classification of financial liabilities	IAS 5
103	9	0910-02	30-Nov-09	Financial instruments - Hedge accounting	IAS 39
104	9	0910-03	31-Dec-08	Revenue recognition	IAS 18
105	9	0910-04	31-Dec-08	Revenue recognition	IAS 38
106	9	0910-05	31-Dec-08	Impairment of non-financial assets	IAS 36
107	9	0910-06	31-Dec-08	Consolidation	IAS 27
108	9	0910-07	30-Sep-08	Share-based payment	IFRS 2
109	9	0910-08	31-Dec-08	Financial instruments - disclosure	IFRS 7
110	9	0910-09	31-Dec-08	Impairment of non-financial assets disclosure	IAS 36
111	10	0111-01	31-Dec-09	Classification of financial liabilities	IAS 1
112	10	0111-02	31-Dec-08	Classification of financial liabilities	IAS 1
113	10	0111-03	31-Dec-09	Classification of financial liabilities	IAS 1
114	10	0111-04	31-Dec-08	Government grants	IAS 18, IAS 20
115	10	0111-05	30-Jun-09	Presentation of financial instruments	IAS 32, IAS 39
116	10	0111-06	31-Dec-08	Income Tax	IAS 1, IAS 8, IAS 12
117	10	0111-07	31-Dec-08	Classification in the cash flow statement	IAS 7, IAS 21
118	10	0111-08	31-Dec-08	Intangible assets	IAS 38
119	10	0111-09	31-Dec-08	Share-based payment	IFRS 2
120	11	0211-01	31-Dec-09	Determination of fair value less costs to sell	IFRS 5
121	11	0211-02	31-Dec-09	Classification of subsidiary held for sale	IFRS 5
122	11	0211-03	31-Dec-09	Impairment of financial assets	IAS 39
123	11	0211-04	31-Mar-10	Aggregation of operating segments	IFRS 8
124	11	0211-05	31-Dec-10	Distribution of non-cash assets to shareholders	IAS 39
125	11	0211-06	31-Dec-10	Investment properties	IAS 40
126	11	0211-07	31-Dec-09	Disclosure on financial instruments	IFRS 7, IAS 1
127	11	0211-08	31-Dec-09	Presentation of fair value changes in the Profit and Loss account	IAS 1
128	11	0211-09	31-Dec-08	Financial instruments - Disclosure	IFRS 7
129	12	0112-01	31-Dec-09	Capitalisation of intangible assets	IAS 38
130	12	0112-02	31-Dec-10	Control over a subsidiary	IAS 27