Additional non-financial information

Chemring Group plc Monitor

Chemring Group plc Annual Report 2017
CR Monitor Issue: 
2018/0507
Company covered: 
Chemring Group plc
Period End: 
31 October, 2017
Report issued on 08 May 2018 covered the following practice issues:
Pronouncements
Early adoption of IFRS 15 "Revenue from Contracts with Customers'.
Pronouncements
Extended disclosure in respect of the expected impacts of IFRS 16 "Leases".
Change
Change in the presentation of cash flow from operating activities.
Change
Discussion of key audit matters included in audit report.
Change
Auditors identify adoption of IFRS 15 as a key audit matter.
Change
Extended disclosure of non-IFRS performance measures.

SGS SA Monitor

SGS SA Annual Report 2017
CR Monitor Issue: 
2018/0404
Company covered: 
SGS SA
Period End: 
31 December,2017
Report issued on 4 April 2018 covered the following practice issues:
Pronouncements
Disclosure of future impacts of new standards including quantification in respect of IFRS 9 "Financial instruments".
Change
Extended risk disclosures
New
Tabular disclosure in respect of sustainable development.

Vedanta Resources plc Monitor

Vedanta Resources plc Annual Report 2017
CR Monitor Issue: 
2018/0312
Company covered: 
Vedanta Resources plc
Period End: 
31 March, 2017
Report issued on 20 March 2018 covered the following practice issues:
Change
Internal restructuring leads to reduction in subsidiary percentage shareholding.
Pronouncements
Disclosure on new standards and amendments to existing standards that are not yet adopted.
Change
Auditors report presentation enhanced including inclusion of overview section.
New
Sustainability report disclosures enhanced by inclusion of materiality matrix.
Change
Alternative performance measures section added to annual report.
Change
Increase in decommissioning provision linked to change in prior year discount rate.

Novo Nordisk A/S Monitor

Novo Nordisk A/S Annual Report Year
CR Monitor Issue: 
2018/0307
Company covered: 
Novo Nordisk A/S
Period End: 
31 December, 2017
Report issued on 13 March 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of new accounting standards issued but not yet effective including IFRS 9, IFRS 15 and IFRS 16.
Change
Structure of geographic segment information altered.
Change
Additional disclosure in respect of research and development milestone payments
New
Disclosure of social accounting policies extended.

Tate & Lyle PLC Monitor

Tate & Lyle PLC Annual Report 2017
CR Monitor Issue: 
2018/0305
Company covered: 
Tate & Lyle PLC
Period End: 
31 March, 2017
Report issued on 13 March 2018 covered the following practice issues:
Change
Exceptional impairment charge recognised in respect of business disposal.
Restatement
Finalisation of business combination asset values results in recognition of additional goodwill.
Change
Recognition of pension settlement gain.
Change
Deferred tax credit recognised in respect of tax losses.
Change
Goodwill impairment linked to lower growth expectations.
Pronouncements
Extended disclosure in respect of the future impacts of new accounting standards.

Shaftesbury plc Monitor

Shaftesbury plc Annual Report 2017
CR Monitor Issue: 
2018/0301
Company covered: 
Shaftesbury plc
Period End: 
30 September, 2017
Report issued on 06 March 2018 covered the following practice issues:
Change
Profit on disposal of investment properties presented on the face of the income statement.
Change
New alternative performance measures section added to the annual report.
Pronouncements
Summarised disclosure of future impacts of new standards including quantification in respect of IFRS 16.
Restatement
Cash flow statement re-classification without full explanation.

Whitbread PLC Monitor

Whitbread PLC Annual Report 2017
CR Monitor Issue: 
2018/0210
Company covered: 
Whitbread PLC
Period End: 
2 March, 2017
Report issued on 27 February 2018 covered the following practice issues:
Change
Recognition of impairments in relation to assets reclassified as held for sale.
Change
Audit report enhanced by inclusion of a summary of audit approach section and diagrams and tables in respect of audit materiality and scope.
Change
Tabular disclosure of principal risks extended to include discussion of two new risk factors.
Change
Discussion of Key Performance Indicators extended by inclusion of disclosure on new indicators.

Associated British Foods plc Monitor

Associated British Foods plc Annual Report 2017
CR Monitor Issue: 
2018/0112
Company covered: 
Associated British Foods plc
Period End: 
16 September, 2017
Report issued on 23 January 2018 covered the following practice issues:
Change
Change in length of reporting period results in lack of comparability.
Change
Aggregate information disclosed in respect of business combinations.
Change
Disposal gain on sale of two businesses previously classified as held for sale separately highlighted on the face of the income statement.
Change
Tabular disclosure of principal risks includes new risk factor in respect of "Socio-political uncertainty".
Change
Key audit matters section included in the auditors' report.

Tullow Oil PLC Monitor

Tullow Oil PLC Annual Report 2016
CR Monitor Issue: 
2017/1208
Company covered: 
Tullow Oil PLC
Period End: 
31 December, 2016
Report issued on 19 December 2017 covered the following practice issues:
Restatement
Investing and operating sections of cash flow statement restated without full explanation.
Change
Assets held for sale reflected as a separate line item on the face of the statement of financial position.
Change
Lease recognition identified as a critical accounting judgement.
Change
Presentation of auditors report enhanced by inclusion of a summary of audit approach and an extended discussion on the application of materiality.
New
New accounting policy disclosed in respect of insurance receipts.
Change
Disclosure of new Key Performance Indicators in relation to capital expenditure and exploration.

Admiral Group plc Monitor

Admiral Group plc Annual Report 2016
CR Monitor Issue: 
2017/1112
Company covered: 
Admiral Group plc
Period End: 
31 December, 2016
Report issued on 28 November 2017 covered the following practice issues:
Change
Post balance sheet change in discount rate taken into account in valuation of insurance liabilities.
Change
Presentation of a sensitivity analysis in respect of discount rate applied when valuing insurance liabilities.
Restatement
Restatement of cash flow statement following reclassification.
Change
Market risk identified as a new principal risk factor.
Change
Presentation of audit report enhanced by inclusion of audit approach summary and diagrams in respect of audit scope and materiality.
New
Additional performance measures discussion introduced.