Guernsey

The Renewables Infrastructure Group Limited Monitor

The Renewables Infrastructure Group Limited Annual Report 2018
CR Monitor Issue: 
2019/0507
Company covered: 
The Renewables Infrastructure Group Limited
Period End: 
31 December, 2018
Report issued on 10 May 2019 covered the following practice issues:
Pronouncements
IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers have been adopted from 1 January 2018.
Change
Audit report enhanced by inclusion of a diagram illustrating the application of materiality.
Change
A new area of judgement is identified this year.
Change
Additional disclosure within sensitivity analysis of financial instruments.

Riverstone Energy Limited Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0119
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
8777 Investment Services
Auditor: 
Ernst & Young
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
New unobservable inputs used for fair value measurement identified as significant.

F&C Commercial Property Trust Limited Monitor

F&C Commercial Property Trust Limited Annual Report 2015
CR Monitor Issue: 
2016/0903
Company covered: 
F&C Commercial Property Trust Limited
Period End: 
31 December, 2015
Report issued on 13 September 2016 covered the following practice issues:
Change
Acquired entity accounted as acquisition of an asset.
New
Note on ‘List of Subsidiaries’ added, showing pictorial hierarchical relationship.
Change
Disclosure on amendments to the existing Articles of Incorporation given

HICL Infrastructure Company Limited Monitor

HICL Infrastructure Company Limited Annual Report 2015
CR Monitor Issue: 
2016/0211
Company covered: 
HICL Infrastructure Company Limited Monitor
Period End: 
31 March, 2015
Report issued on 26 February 2016 covered the following practice issues:
Change
Statement of changes in equity distinguishes cash and non-cash transactions with shareholders.
Pronouncements
No impact expected from Amendment to investment entities rules.
New
Business disposal results in gain of 21.9% of profit before tax.