Pensions

Wolseley plc Monitor

Wolseley plc Annual Report 2014
CR Monitor Issue: 
2015/0304
Company covered: 
Wolseley plc
Period End: 
31 July 2014
Report issued on 12 March 2015 covered the following practice issues:
Divergence
Offsetting table of financial instruments introduced with limited narrative explanations.
Change
Detailed description given of cash flow forecast assumptions for impairment testing.
Change
Sensitivity analysis introduced for key impairment test assumptions.
Pronouncements
Additional disclosures on pension plan assets, risks and sensitivities.

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.