Alternative performance measures

Ferrexpo plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2018/0307
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
1757 Iron & Steel
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Change
Reclassification adjustment made in 'Net finance expense' note.
Change
Extended disclosure in respect of "Alternative Performance Measures".

Softcat plc Monitor

Softcat plc Annual Report 2018
CR Monitor Issue: 
2019/0201
Company covered: 
Softcat plc
Period End: 
31 July, 2018
Report issued on 12 February 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected impacts of new accounting standards including IFRS 15 "Revenues from contracts with customers", and IFRS 9 "Financial instruments".
Change
Reclassification of amount from ‘reserve for own shares’ to ‘retained earnings’ within statement of changes in equity.
Change
Added disclosure in respect of alternative performance measures following a review by the FRC.
Change
Extended disclosure of principal risks including identification of Brexit and other Macro Economic risk factors as a new principal risk.

Superdry Plc Monitor

Superdry Plc Annual Report 2018
CR Monitor Issue: 
2019/0205
Company covered: 
Superdry Plc
Period End: 
28 April, 2018
Report issued on 12 February 2018 covered the following practice issues:
Change
New key audit matter added in the current year.
Change
New Exceptional items identified in the current year.

LafargeHolcim Ltd Interims report

Interim Financial Report
CR Interim Monitor Issue: 
2018/1209
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
2353 Building Materials & Fixtures
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Disclosure of additional product line as part of segmental disclosures.
Change
Disclosure in respect of events after the reporting period.
Change
Two companies no longer classified as held for sale following change in strategy.

RPC Group plc Monitor

RPC Group plc Annual Report 2018
CR Monitor Issue: 
2018/1207
Company covered: 
RPC Group plc
Period End: 
31 March, 2018
Report issued on 11 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including, IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Restatement
Prior year business combination amounts finalised leading to an increase in goodwill.
Change
Disclosure in respect of events after the reporting period.
Change
Change in deferred tax recognised linked to reduction in US tax rate.
Change
Added disclosure in respect of alternative performance measures.
Change
Change in presentation of income statement due to added disclosure on profit attributable to non-controlling interest.

Galliford Try plc Monitor

Galliford Try plc Annual Report 2018
CR Monitor Issue: 
2018/1201
Company covered: 
Galliford Try plc
Period End: 
30 June, 2018
Report issued on 4 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 15 "Revenue from contracts with customers", IFRS 9 "Financial instruments" and IFRS 16 "Leases".
Restatement
Restatement of basic and diluted EPS to reflect the bonus element of a rights issue.
Restatement
Restatement to present cash and overdraft amounts on a gross basis.
Change
Added disclosure in respect of alternative performance measures.

Great Portland Estates plc Monitor

Great Portland Estates Annual Report 2018
CR Monitor Issue: 
2018/1112
Company covered: 
Great Portland Estates
Period End: 
31 March, 2018
Report issued on 20 November 2018 covered the following practice issues:
Restatement
Prior period cash flow restatement following review by the financial reporting council.
Pronouncements
Presentation of a reconciliation of movements in liabilities from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows"
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 15 "Revenue from contracts with customers", IFRS 16 "Leases"and IFRS 9 "Financial instruments".
Change
Disclosure of reduction in corporate tax rate.
Change
Discussion of key audit matters included in audit report.
Change
Extended disclosure in respect of alternative performance measures.

Mondi plc Monitor

Mondi plc Annual Report 2017
CR Monitor Issue: 
2018/1113
Company covered: 
Mondi plc
Period End: 
31 December, 2017
Report issued on 20 November 2018 covered the following practice issues:
Change
Dis-aggregation of gross cash receipts and gross cash payments arising from financing activities.
Change
Discussion of key audit matters included in audit report.
Change
Changes made to internal segmental reporting structure.
Change
Inclusion of two subsidiaries as material non-wholly-owned subsidiary which were previously disclosed as immaterial subsidiaries with non-controlling interests.
Change
Disclosure of nature and financial effect of material non-adjusting post balance sheet event.
Change
Extended disclosure in respect of alternative performance measures.

Ferrexpo plc Monitor

Ferrexpo plc Annual Report 2017
CR Monitor Issue: 
2018/1108
Company covered: 
Ferrexpo plc
Period End: 
31 December, 2017
Report issued on 13 November 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers", IFRS 16 "Leases" and IFRIC 23 “Uncertainty over income tax treatments”.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Extended disclosure in respect of alternative performance measures.
Change
Recognition of defined benefit past service cost and curtailment gains.

Greggs PLC Monitor

Greggs PLC Annual Report 2017
CR Monitor Issue: 
2018/1009
Company covered: 
Greggs PLC
Period End: 
30 December, 2017
Report issued on 09 October 2018 covered the following practice issues:
Change
Separate discussion of director and auditor responsibilities and key audit matters in the audit report.
Change
Disclosure of post balance sheet disposal of vacant site.
Change
Change in defined benefit pension liability after taking into account new assumption in respect of the commutation of benefits.
Change
Separate alternative performance measures section added.
Change
Change in disclosure of key management remuneration.