Cash flow statements

ASML Holding N.V. Monitor

ASML Holding N.V. Annual Report 2017
CR Monitor Issue: 
2018/0413
Company covered: 
ASML Holding N.V.
Period End: 
31 December, 2017
Report issued on 15 April 2018 covered the following practice issues:
Restatement
Restatement of sales breakdown included in segment disclosures.
Pronouncements
Disclosure of changes in liabilities arising from financing activities in line with amendment to IAS 7 "Statement of cash flows"
Pronouncements
Extended disclosure in respect of new standards including quantification of the expected impact of IFRS 16 "Leases".
Change
Summary information disclosed in respect of newly acquired associate.
Change
Disclosure of related party transactions with associate.

Adidas AG Monitor

Adidas AG Annual Report 2017
CR Monitor Issue: 
2018/0412
Company covered: 
Adidas AG
Period End: 
31 December, 2017
Report issued on 15 April 2018 covered the following practice issues:
Pronouncements
Additional disclosure of changes in liabilities arising from financing activities.
Pronouncements
Extended disclosure in respect of new accounting standards including IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Change
Businesses disposed identified as discontinued operations.
Change
Auditor's report contains disclosure of key audit matters.

Henkel AG & Co. KGaA Monitor

Henkel AG & Co. KGaA Annual Report 2017
CR Monitor Issue: 
2018/0409
Company covered: 
Henkel AG & Co. KGaA
Period End: 
31 December, 2017
Report issued on 10 April 2018 covered the following practice issues:
Pronouncements
Additional cash flow disclosure in relation to changes in liabilities arising from financing activities.
Pronouncements
Extended disclosure on the expected future impacts of new accounting standards.
Restatement
Finalisation of prior year business combination amounts.
Change
Audit report includes discussion of key audit matters.

AP Moller-Maersk A/S Monitor

AP Moller-Maersk A/S Annual Report 2017
CR Monitor Issue: 
2018/0410
Company covered: 
AP Moller-Maersk A/S
Period End: 
31 December,2017
Report issued on 10 April 2018 covered the following practice issues:
Change
Summarised information disclosed in respect of discontinued operations.
Pronouncements
Quantified disclosure as to the future impact of IFRS 16.
Change
Risk disclosures include presentation of a risk heat map.
Change
Disclosure of borrowings includes a reconciliation of movements.

Carlsberg ASA Monitor

Company Name Annual Report Year
CR Monitor Issue: 
2018/0407
Company covered: 
Carlsberg ASA
Period End: 
31 December, 2017
Report issued on 10 April 2018 covered the following practice issues:
Restatement
Inter segment transfer results in restatement of comparatives.
Change
Change in the calculation of Return on invested capital.
Pronouncements
Extended disclosure on new standards issued but not yet adopted namely IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Pronouncements
Additional cash flow disclosure of changes in liabilities arising from financing activities.
Restatement
Restatement of comparative statement of changes in equity without explanation.

RWE AG Monitor

Company Name Annual Report Year
CR Monitor Issue: 
2018/0408
Company covered: 
RWE AG
Period End: 
31 December, 2017
Report issued on 10 April 2018 covered the following practice issues:
Pronouncements
Additional cash flow disclosure of changes in liabilities arising from financing activities.
Pronouncements
Extended disclosure on the future impacts of new standards.
Change
Audit report extended by inclusion of additional key audit matters
Change
Change in segment analysis.
Change
Expanded risk disclosures.

Fiat Chrysler Automobiles N.V. Monitor

Fiat Chrysler Automobiles N.V. Annual Report 2017
CR Monitor Issue: 
2018/0402
Company covered: 
Fiat Chrysler Automobiles N.V.
Period End: 
31 December, 2017
Report issued on 03 April 2018 covered the following practice issues:
Pronouncements
Adoption of amendment to IAS 7 "Statement of cash flows" results in additional disclosure.
Pronouncements
Extended disclosure in respect of the future impacts of new standards and amendments.
Change
Subsidiary de-consolidated due to a loss of control linked to restrictive monetary policy and inability to pay dividends.

Mediclinic plc Monitor

Mediclinic plc Annual Report 2017
CR Monitor Issue: 
2018/0310
Company covered: 
Mediclinic plc
Period End: 
31 March, 2017
Report issued on 20 March 2018 covered the following practice issues:
Restatement
Additional goodwill recognised following finalisation of business combination fair values.
Change
Assets and liabilities held for sale disclosed in separate lines on the face of the statement of financial position.
Change
Enhanced disclosure of financial instruments including fair value information.
Change
Disclosure of cash settled share based payment plan.
Change
Auditors' identify new area of audit focus in respect of "risk of fraud in revenue recognition".
Pronouncements
Additional disclosure on early adoption of amendment to IAS 7 "Statement of cash flows"

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.

Sports Direct International plc Monitor

Sports Direct International plc Annual Report 2017
CR Monitor Issue: 
2018/0205
Company covered: 
Sports Direct International plc
Period End: 
30 April, 2017
Report issued on 13 February 2018 covered the following practice issues:
Restatement
Segment reporting structure altered to show international retail business separately.
Change
Aggregate information disclosed in respect of immaterial business combinations.
Change
Profit on disposal of a subsidiary highlighted on the face of the income statement.
Change
Introduction of detailed disclosure in respect of related parties.
Change
Purchase of company strategic stakes disclosed in post balance sheet events note.
Change
Identification of "brexit" as a new principal risk factor.