IAS 19 'Employee benefits'

Fenner PLC Monitor

Fenner PLC Annual Report 2014
CR Monitor Issue: 
2015/0117
Company covered: 
Fenner PLC
Period End: 
31 August, 2014
Report issued on 27 January 2015 covered the following practice issues:
Pronouncements
Sensitivity analysis given for financial instruments at Level 3.
Pronouncements
Pension plan assets analysed into quoted and unquoted.
Change
Impairments and gains on contingent consideration offset within exceptional items on face of income statement.
Change
Risk trends identified in Strategic report.

ThyssenKrupp AG Monitor

ThyssenKrupp AG Annual Report 2014
CR Monitor Issue: 
2015/0108
Company covered: 
ThyssenKrupp AG
Period End: 
30 September, 2014
Report issued on 13 January 2015 covered the following practice issues:
Pronouncements
Split of total pension plans by active employees, terminated employees with vested benefits and pensioners.
Pronouncements
Initial approach to impending revenue recognition rules disclosed.
Pronouncements
Offsetting table presented for financial instruments.

Bellway p.l.c. Monitor

Bellway p.l.c. Annual Report 2014
CR Monitor Issue: 
2014/1503
Company covered: 
Bellway p.l.c.
Period End: 
31 July 2014
Report issued on 12 January 2015 covered the following practice issues:
Pronouncements
Additional disclosure on pension scheme risks and pension asset types.
Change
Five key performance measures identified as principal.

Sodexo SA Monitor

Sodexo SA Annual Report 2014
CR Monitor Issue: 
2015/0102
Company covered: 
Sodexo SA
Period End: 
31 August 2014
Report issued on 06 January 2015 covered the following practice issues:
Inconsistent
Comparative figures of actuarial movements on pension schemes not given.
Change
Results of equity accounted companies distinguished by nature on face of income statement.

Hunting PLC Monitor

Hunting Plc Annual Report 2013
CR Monitor Issue: 
2014/1207
Company covered: 
Hunting PLC
Period End: 
31 December 2013
Report issued on 15 December 2014 covered the following practice issues:
Change
Functional and presentation currency change from Sterling to US dollars.
Restatement
Recognition of pension administration costs as incurred increases comparative equity by 0.8%.
Pronouncements
Additional fair value disclosures for financial instruments.
Pronouncements
External auditor extends format of auditor's report.

Redrow plc Monitor

Redrow plc Annual Report 2014
CR Monitor Issue: 
2014/1203
Company covered: 
Redrow plc
Period End: 
30 June 2014
Report issued on 09 December 2014 covered the following practice issues:
Pronouncements
Pension plan assets analysed into quoted and unquoted.
Pronouncements
Additional disclosure on classes of pension scheme member.
Pronouncements
Strategic report published.

Pernod Ricard SA Monitor

Pernod Ricard SA Annual Report 2014
CR Monitor Issue: 
2014/1112
Company covered: 
Pernod Ricard SA
Period End: 
30 June, 2014
Report issued on 25 November 2014 covered the following practice issues:
Pronouncements
Adoption of fair value rules leads to "probability of default" adjustment for derivatives, without significant effect.
Pronouncements
Offsetting table presented disclosing cash and cash equivalents and bank debt as offset.
Pronouncements
Retrospective adoption of pension rules decreases comparative equity by 1.5%.
Change
Auditor draws attention to pensions restatement, without qualifying audit opinion.

Land Securities Group PLC Monitor

Land Securities Group PLC Annual Report 2014
CR Monitor Issue: 
2014/1103
Company covered: 
Land Securities Group PLC
Period End: 
31 March 2014
Report issued on 04 November 2014 covered the following practice issues:
Change
Revenue and capital items presented separately on face of income statement.
Pronouncements
Disclosure of fair value inputs and introduction of sensitivity analyses for investment properties.
Change
Reduction in segmental disclosure of capital transactions and balance sheet.
Change
Employee pension contributions under salary sacrifice scheme classed as company contributions.

Tate & Lyle PLC Monitor

Tate & Lyle PLC Annual Report 2014
CR Monitor Issue: 
2014/1102
Company covered: 
Tate & Lyle PLC
Period End: 
31 March 2014
Report issued on 04 November 2014 covered the following practice issues:
Change
Movements of net debt disaggregated into five categories.
Pronouncements
Retrospective adoption of pensions Standard decreases profit before tax and enhances disclosures.
Pronouncements
Offsetting table presented for financial instruments.
Pronouncements
Equity accounting for joint ventures expected to decrease profit before tax and increase net cash inflow for current period.

Stobart Group Limited Monitor

Stobart Group Limited Annual Report 2014
CR Monitor Issue: 
2014/1013
Company covered: 
Stobart Group Limited
Period End: 
28 February 2014
Report issued on 28 October 2014 covered the following practice issues:
Change
Movements in restricted cash presented beneath statement of cash flows.
Change
Business to be sold for mixture of cash and shares in acquiring business classed as discontinued operation.
Change
Impairments lead to loss for year.
Change
Strategic report introduced, as emissions disclosures go beyond Guernsey requirements.
Change
Materiality disclosed for components of overall audit.