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Ministry of Defence

Answer

Mr. Hayes: To ask the Secretary of State for Defence if he will make a statement on the effect of the application of Commission Regulation (EC) No. 2237/2004 of 29 December 2004, OJ L393 of volume 47 of 31 December 2004, on the manner in which the Government estimates decommissioning costs of (a) former Ministry of Defence property, (b) airfields, (c) nuclear sites and (d) sites at risk from contamination of asbestos and other substances. [211361] Mr. Caplin: HM Treasury requires Government Departments to account for decommissioning liabilities in accordance with the Treasury Resource Accounting Manual (RAM) which is based on UK Generally Accepted Accounting Practice. The RAM does not require Departments to comply with International Accounting Standards (IAS) and, in particular, IAS 37 on this subject. Instead, the RAM requires Departments to follow the UK Standard, Financial Reporting Standard 12, that was developed in parallel to IAS 37 and is substantially the same. The Ministry of Defence continues to account for its decommissioning liabilities in accordance with requirements set by the Treasury which accord with UK Generally Accepted Accounting Practice. Therefore, under the current requirements there will be no effect from the application of Commission Regulation (EC) No 2237/2004 of 29 December 2004, OJ L393 of Volume 47 of 31 December 2004.

Secondary information

Type

Written question

Reference

211361; 430 c897-8W

Session

2004-05

Subjects

Accountancy Decommissioning Costs Air force Contamination EU law Hazardous substances Property Radioactive materials Military bases Ministry of Defence Waste

Link

View this Written question on www.publications.parliament.uk