Interbrew, the brewing company seeking to recover documents leaked to four news organisations, has suggested that the assets of the Guardian newspaper be placed under the control of four court-appointed accountants.

The move has been suggested as an alternative to fining the paper for its failure to hand over the documents.

Alan Rusbridger, the newspaper's editor, said: "We are very disappointed and surprised at Interbrew's threat to single out the Guardian.

"We are not aware of any significant difference between our position and that of the other media organisations involved."