Additional non-financial information

SuperGroup Plc Monitor

SuperGroup Plc Annual Report 2016
CR Monitor Issue: 
2017/0409
Company covered: 
SuperGroup Plc
Period End: 
30 April, 2016
Report issued on 18 April 2017 covered the following practice issues:
Restatement
Cash flow statement restated bringing presentation into line with stated policy.
Restatement
Segment information restated following allocation of central costs.
Change
Financial statements presented for an extended 53 week accounting period.
Change
Introduction of a reconciliation table showing movements in deferred tax balances.
Change
Disclosure of joint ventures introduced.

Marks and Spencer Group plc Monitor

Marks and Spencer Group plc Annual Report 2016
CR Monitor Issue: 
2017/0312
Company covered: 
Marks and Spencer
Period End: 
2 April, 2016
Report issued on 28 March 2017 covered the following practice issues:
New
Acquisition of additional interest in joint venture recorded as step acquisition.
Divergence
Calculation of goodwill in respect of step acquisition unclear leading to doubt over IFRS compliance.
New
Intangible impairments recognised in respect of European business.
Change
Auditors’ report presentation enhanced through inclusion of pie-chart and graphs.
Change
Financial statement period extended.
Change
Proposed changes to employee retirement benefits disclosed as a post balance sheet event.

TalkTalk Telecom Group PLC Monitor

TalkTalk Telecom Group PLC Annual Report 2016
CR Monitor Issue: 
2017/0302
Company covered: 
TalkTalk Telecom Group PLC
Period End: 
31 March, 2016
Report issued on 7 March 2017 covered the following practice issues:
Change
Statement of changes in equity divided into profit for the year, other comprehensive income and transactions with owners.
Change
Exceptional revenue credit and operating expenses recognised in respect of cyber attack.
Change
Deferred tax assets reduced following a reduction in tax rates.
Change
Derivative financial instruments reclassified from current assets to non-current assets without explanation.
Pronouncements
Full list of subsidiaries and joint ventures disclosed following a change to the Companies Act.
Change
Exceptional income recognised following change in business acquisition contingent consideration.

Siemens AG Monitor

Siemens Aktiengesellschaft Annual Report 2016
CR Monitor Issue: 
2017/0301
Company covered: 
Siemens AG
Period End: 
30 September, 2016
Report issued on 7 March 2017 covered the following practice issues:
Pronouncements
Qualitative disclosures in respect of the impact of new revenue standard extended.
Pronouncements
Disclosure of impacts of new impending leasing standard introduced
Change
Narrative disclosure of strategic risks extended to include new risk factors in respect of "continuous low oil/commodity prices" and "footprint".
Restatement
Segment information restated without any explanation.

Renishaw plc Monitor

Renishaw plc Annual Report 2016
CR Monitor Issue: 
2017/0210
Company covered: 
Renishaw plc
Period End: 
30 June, 2016
Report issued on 28 February 2017 covered the following practice issues:
Change
Disclosure of new funding arrangement entered into in relation to defined benefit pension deficit.
New
Risk disclosures enhanced by introduction of "risk management framework" and graph showing impact and likelihood of risk.
Divergence
Erroneous inclusion of an overdraft in previous year comparative financial liabilities liquidity risk maturity analysis.
Pronouncements
Impacts discussed of new revenue, financial instruments and leasing Standards.

Brewin Dolphin Holdings PLC Monitor

Brewin Dolphin Holdings PLC Annual Report 2016
CR Monitor Issue: 
2017/0205
Company covered: 
Brewin Dolphin Holdings PLC
Period End: 
30 September, 2016
Report issued on 13 February 2017 covered the following practice issues:
Restatement
Restatement of property, plant, and equipment cost and accumulated depreciation & impairment figures to remove fully written down assets.
Restatement
Prior year restatement of property plant and equipment individual classifications without explanation.
Change
Disclosure of remuneration paid to key management personnel included directly in a note to the accounts.
Change
Definition of key management personnel updated to include executive committee members.
Change
Three new non-financial key performance indicators identified.

Redrow plc Monitor

Redrow plc Annual Report 2016
CR Monitor Issue: 
2017/0111
Company covered: 
Redrow plc
Period End: 
30 June, 2016
Report issued on 23 January 2017 covered the following practice issues:
Pronouncements
Disclosure of amendment to employee benefits standard regarding defined benefit plan contributions.
Pronouncements
Qualitative disclosure relating to impacts of new lease standard.
Change
Change in who is identified as key management personnel.

Halfords Group plc Monitor

Halfords Group plc Annual Report 2016
CR Monitor Issue: 
2017/0110
Company covered: 
Halfords Group plc
Period End: 
1 April, 2016
Report issued on 23 January 2017 covered the following practice issues:
Change
Discussion of business model altered to include reference to integrated approach to sustainable growth.
Change
Performance criteria for share based payments altered to reflect compound annual growth rate in EBITDA target over the vesting period.
Restatement
Total future minimum income receipts from sublet restated without explanation.
Restatement
Provision to carry inventories at fair value less costs to sell restated although there is no specific disclosure of the carrying value of inventories carried at fair value less costs to sell.
Change
Unsecured bank overdraft carried at amortised cost included in analysis of fair values.

Provident Financial plc Monitor

Provident Financial plc Annual Report 2015
CR Monitor Issue: 
2016/1205
Company covered: 
Provident Financial plc
Period End: 
31 December, 2015
Report issued on 12 December 2016 covered the following practice issues:
Change
Gain on fair value measurement of an investment classified as "available for sale" recognised in other comprehensive income.
New
Introduction of a risk map for describing risks and their impact.
Pronouncements
Change in Companies Act results in disclosure of full list of subsidiaries.

Babcock International Group PLC Monitor

Babcock International Group PLC Annual Report 2016
CR Monitor Issue: 
2016/1113
Company covered: 
Babcock International Group PLC
Period End: 
31 March, 2016
Report issued on 29 November 2016 covered the following practice issues:
Change
Restatement of financial statements due to finalisation of provisional business combination accounting.
Pronouncements
Presentation of a full list of subsidiaries rather than just principal subsidiaries following a change in the Companies Act.
Change
Viability statement looking forward for three years included within strategic report.