Electra Private Equity

Viability statements: an emerging issue in the UK

This Emerging issue report analyses the content of early viability statements issued in the annual reports of UK companies, prepared under the UK Corporate Governance Code 2014, effective for periods beginning on or after 1 October 2014.

Electra Private Equity plc Monitor

Electra Private Equity plc Annual Report 2015
CR Monitor Issue: 
2016/0107
Company covered: 
Electra Private Equity plc
Period End: 
30 September, 2015
Report issued on 22 January 2016 covered the following practice issues:
Pronouncements
Adoption of investment entities exemption, but no change to scope of consolidation.
Pronouncements
Viability statement under UK Corporate Governance Code 2014 looks ahead for three years.

Financial instruments - Electra Private Equity plc

Period End: 
30 September 2011
Period End Date: 
2011-09-30
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
8985 Equity Investment Instruments
Auditor: 
PricewaterhouseCoopers

Electra Private Equity plc

Electra Private Equity plc Annual Report 2011
CR Monitor Issue: 
2012/0310
Company covered: 
Electra Private Equity plc
Period End: 
30 September 2011
Report issued on 19 March 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Segmental analysis discontinued as entire business considered one operating segment.
Change
Format of statement of changes in equity altered in line with IFRS.
Change
Convertible bond divided between debt and residual equity components with effect on calculation of net asset value per share.
Change
Disclosure of authorised capital ceases.

Electra Private Equity plc Period End 30 September 2008

Electra Private Equity Annual Report 2008

Incentives for Investment Manager no longer deducted from revenue
UK investment trust Electra Private Equity discontinues deducting from revenue payments under incentives to executives of its Investment Manager.