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The 100 Group represents the finance directors of Britain's largest companies, mainly but not entirely drawn from constituents of the FTSE 100 Index.


Reports and Submissions

Date 19 June 2008
Title Response to Consultation on Contribution Notices and Financial Support Directions
Read document [PDF 81 KB]
Date 19 June 2008
Title Response to Board for Actuarial Standards’ Consultation on Mortality
Read document [PDF 71 KB]
Date 30 April 2008
Title Response to Pensions Regulator’s Consultation on Conflicts of Interest
Read document [PDF 76 KB]
Date 29 April 2008
Title Response to Pensions Regulator’s Consultation on Mortality Assumptions
Read document [PDF 79 KB]
Date February 2008
Title Total Tax Contribution - PricewaterhouseCoopers LLP 2007 survey for The Hundred Group
Read document [PDF 1.14 MB]
Date 14 December 2007
Title Further Response on PPF Levy Consultation
Read document [PDF 70 KB]
Date 15 November 2007
Title Further Response on Deregulatory Review
Read document [PDF 74 KB]
Date 2 November 2007
Title Response to Consultation on Clearance Guidance
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Date 30 September 2007
Title Response to Consultation on the PPF Levy
Read document [PDF 70 KB]
Date 5 April 2007
Title Response to Consultation on Deregulatory Review
Read document [PDF 136 KB]
Date 26 February 2007
Title Appendix to SEC letter
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Date 26 February 2007
Title Letter to Nancy Morris SEC
Read document [PDF 92.5 KB]
Date 26 February 2007
Title Letter to PCAOB
Read document [PDF 129 KB]
Date 17 January 2007
Title The 100 Group survey informs debate on securing a competitive tax system in the UK
Read document [PDF 97 KB]
Date 17 January 2007
Title Total Tax Contribution - PricewaterhouseCoopers LLP 2006 survey for The Hundred Group
Read document [PDF 1.83 MB]
Date 17 January 2007
Title Total Tax Contribution - PricewaterhouseCoopers LLP 2006 survey for The Hundred Group
Read document [PDF 1.83 MB]
Date 15 January 2007
Title Response to Pensions Regulator’s DC Consultation
Read document [PDF 44 KB]
Date 22 September 2006
Title Controlled Foreign Company Reform Letter - Edward Troup HM Treasury
Read document [PDF 49 KB]
Date 15 September 2006
Title Concept Release Letter - Nancy Morris SEC Washington
Read document [PDF 66 KB]
Date 15 September 2006
Title Appendix to Concept Release Letter - Nancy Morris SEC Washington
Read document [PDF 129 KB]
Date 31 July 2006
Title 100 Group response to the FRC Discussion Paper: Choice in the UK Audit Market
Read document [PDF 68 KB]
Date 26 June 2006
Title Consultation on Foreign Profits Letter - Edward Troup HM Treasury
Read document [PDF 62 KB]
Date 19 June 2006
Title Joint response from 100 Group and General Council 100 to propose NYSE Rule Change Relating to Annual Financial Statement Distribution Requirements and Listed Company Manual Sections
Read document [PDF 78 KB]
Date June 2006
Title Pensions working party: Current funding issues
Read document [PDF 23 KB]
Date June 2006
Title Pensions working party: PPF risk based levy
Read document [PDF 28 KB]
Date 6 March 2006
Title Letter to the Department of Trade and Industry about the DTI consultation on Mandatory Narrative Business Reporting
Read letter [PDF 1.2 MB]
Date February 2006
Title Total Tax Contribution - PricewaterhouseCoopers Survey for The 100 Group
Read Survey [PDF 783 KB]
Date 26 February 2006
Title Letter to SEC about the Proposed Rule Permitting Foreign Private Issuers to Deregister and Terminate Their Reporting Obligations under the Securities Exchange Act of 1934
Read letter [PDF 436 KB]
Date 30 January 2006
Title Letter to the Department of Trade and Industry about the DTI Draft Simplification Plan
Read letter [PDF 658 KB]
Date 26 January 2006
Title Letter to the Pensions Regulator about the Funding of defined benefits
Read letter [PDF 753 KB]
Date 23 January 2006
Title Letter to the Pension Protection Fund about the Pension Protection levy Consultation Document
Read letter [PDF 63 KB]


Responses

Response Title Date
     
R65 100 Group comments on the proposal: Exposure Draft – Objectives and Qualitative Characteristics 29 September 2008
R64 100 Group comments on the proposal: Conceptual Framework – Preliminary Views - The Reporting Entity 29 September 2008
R63 100 Group comments on the Discussion Paper – Amendments to IAS 19 “Employee Benefits” 26 September 2008
R62 100 Group comments on the Discussion Paper “Reducing Complexity in Reporting Financial Instruments” 22 September 2008
R61 100 Group comments on the Discussion Paper “Financial Instruments with Characteristics of Equity” 22 September 2008
R60 Foreign Issuer Reporting Enhancements 12 May 2008
R59 IFRIC Draft Interpretation D24 “Customer Contributions” 15 May 2008
R58 IFRIC D23 “Distributions of Non-cash Assets to Owners” 15 May 2008
R57 Exposure Draft “Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 – Group and Treasury Share Transactions” 12 May 2008
R56 100 Group comments on Exposure Draft “Amendments to IFRS1 and IAS27 – Cost of Investment in a Subsidiary, Jointly Controlled Entity or Associate” 29 February 2008
R55 100 Group comments on Exposure Draft ‘Improvements to International Financial Reporting Standards’ 20 January 2008
R54 100 Group comments on proposals that are intended to replace IAS31 “Interests in Joint Ventures”. 11 January 2008
R52 100 Group comments on Discussion Paper “Preliminary Views on Insurance Contracts” 17 December 2007
R51 100 Group comments on IFRIC D22 – Hedges of a Net Investment in a Foreign Operation 19 October 2007
R50 100 Group response regarding the measurement of the cost of Investment in a subsidiary 28 September 2007
R49 Letter to Nancy Morris SEC 21 September 2007
R48 Letter to Ms Pervenche Beres MEP & Mr Alexander Radwan MEP regarding International Financial Reporting Standards and US GAAP 6 September 2007
R47 100 Group response to the ASB’s Consultation Paper on IASB’s Exposure Draft “IFRS for SMEs” 15 August 2007
R46 - European Commission 100 Group response to the endorsement of IFRS 8 “Operating Segments” - Analysis of Potential Impacts 6 July 2007
R45 Letter to Ulf Linder – 100 Group response to the question of opposition in the UK to the proposed endorsement of IFRS 8, Operating Segments. 8 June 2007
R46 - Appendix B 100 Group response to ED8 “Operating Segments” 19 May 2006
R44 IASB - ED Related Party Disclosures 25 May 2007
R43 IASB - DP Fair Value Measurements 4 May 2007
R42 IASB - ED “Proposed Amendments to IFRS1 – Cost of Investment in a Subsidiary” 24 April 2007
R41 FRC - Promoting Audit Quality 29 March 2007
R40 PAAINE - Conceptual Framework 29 March 2007
R39 IASB - DP Conceptual Framework Phase A 3 November 2006
R38 IFRIC - D20 “Customer Loyalty Programmes” 6 November 2006
R37 IFRIC - D19 “IAS 19 – The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements” 31 October 2006
R36 ASB - Proposed Amendment to FRS17 “Retirement Benefits” and Reporting Statement “Retirement Benefits – Disclosures” 11 September 2006
R35 IASB - IAS 23 Borrowing Costs 25 September 2006
R34 ASB - Future Application of Reporting Requirements for UK Companies 4 August 2006
R33 IASB - Amendments to IAS 1 17 July 2006
R32 IASB - Problems with IAS 27 (2) 5 July 2006
R31 IASB - Roundtable meetings feedback 22 May 2006
R30 IASB - Amendment to IFRS 2 1 June 2006
R29 Canadian ASB - DP Measurement on Initial Recognition 19 May 2006
R28 IASB - ED 8 Operating Segments 19 May 2006
R27 IASB - DP Management Commentary 26 April 2006
R26 IASB - Problems with IAS 27 (1) 28 March 2006
R25 IASB - Non financial liabilities 28 October 2005
R24 IASB - Business Combinations 28 October 2005
R23 EFRAG - Consistent application of IFRS 5 October 2005
R22 IASB - Proposed policy on technical corrections 30 September 2005
R21 IFRIC - D16 & D17 re IFRS 2 18 July 2005
R20 CESR - Alternative Performance Measures 11 July 2005
R19 ASB - Role of the ASB 29 July 2005
R18 IASB - Draft MoU - Role of Accounting Standard Setters and their relationship with the IASB 29 July 2005
R17 ASB - RED1 Operating and Financial Review 28 February 2005
R16 FRC - Turnbull SOX 9 December 2004
R15 NAPF - Pensions proposals 26 October 2004
R14 IASB - IAS 39 Intra group hedging 26 October 2004
R13 ASB - FRED 30 Intra group hedging 26 October 2004
R12 Smith & Nephew - Intra group hedging 26 October 2004
R11 ASB - FRED 33 Financial Instruments Disclosures 26 October 2004
R10 IASB - ED 7 Financial Instruments Disclosures 26 October 2004
R9 SEC - Adoption of IFRS 19 April 2004
R8 FASB - Fair value measurement 10 September 2004
R7 FASB - Share Based Payments 10 September 2004
R6 IASB - IAS 39 Fair Value Option 13 July 2004
R5 ASB - Convergence with IFRS 13 July 2004
R4 ASB - FRED 30 2nd supplement 13 July 2004
R3 ASB - FRED 30 Fair value option 13 July 2004
R2 ASB - Proposed amendments to IFRS 3 13 July 2004
R1 IASB - Proposed amendments to IFRS 3 13 July 2004


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Contact Details

Ashley Almanza
Chairman of The 100 Group

Jan Honey
PA to Ashley Almanza
e-mail: jan.honey@bg-group.com

Press enquiries
Jo Thethi
e-mail: jo.thethi@bg-group.com

Administration of 100 Group
e-mail: thehundredgroup@kpmg.co.uk

All queries to e-mail: thehundredgroup@kpmg.co.uk

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Useful Links

International Accounting Standards Board
www.iasb.org