Sensitivity analysis

Hammerson plc Monitor

Hammerson plc Annual Report 2017
CR Monitor Issue: 
2018/0714
Company covered: 
Hammerson plc
Period End: 
31 December, 2017
Report issued on 17 July 2018 covered the following practice issues:
Pronouncements
Enhanced disclosure in respect of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Net exchange gain re-classified to profit and loss account.
Restatement
Restatement of cash flow from operating activities to investing activities.
Change
Enhanced disclosure of accounting policies in relation to disposals and derivatives.
Change
Extended disclosure in respect of pensions scheme including asset and sensitivity analysis information.
Change
Disclosure of key inputs employed in the valuation of Level 3 financial instruments. .

Pensions - Swiss Life

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8575 Life Insurance
Auditor: 
PricewaterhouseCoopers

Pensions - Smith & Nephew

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
4535 Medical Equipment
Auditor: 
Ernst & Young

SGS SA Monitor

SGS SA Annual Report 2013
CR Monitor Issue: 
2014/0411
Company covered: 
SGS SA
Period End: 
31 December 2013
Report issued on 21 April 2014 covered the following practice issues:
Pronouncements
Equity method introduced for joint ventures.
Change
Fair value hierarchy levels disclosed for financial instruments.
Pronouncements
Additional disclosures on pensions by country, including sensitivities.