Earnings per share

ArcelorMittal SA Monitor

ArcelorMittal SA Annual Report 2017
CR Monitor Issue: 
2018/0418
Company covered: 
ArcelorMittal SA
Period End: 
31 December, 2017
Report issued on 22 April 2018 covered the following practice issues:
Restatement
Earnings per share restated following reserve stock split.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities
Pronouncements
Extended disclosure in respect of new accounting standards including IFRS 9, IFRS 15 and IFRS 16
Change
Audit report enhanced by disclosure of key audit matters.

easyJet plc Monitor

easyJet plc Annual Report 2017
CR Monitor Issue: 
2018/0207
Company covered: 
easyJet plc
Period End: 
30 September, 2017
Report issued on 20 February 2017 covered the following practice issues:
Change
Multi-column income statement format employed highlighting separately headline and non-headline items.
Change
Additional disclosure of earnings per share on a headline earnings basis.
Change
Change in the treatment of maintenance costs in respect of sale and leaseback assets.
Change
Tabular disclosure of key audit matters included in auditors report.

British Land Company PLC Monitor

British Land Company PLC Annual Report 2017
CR Monitor Issue: 
2017/1003
Company covered: 
British Land Company PLC
Period End: 
31 March, 2017
Report issued on 03 October 2017 covered the following practice issues:
Restatement
Prior year diluted earnings per share restated to correctly take into account the full dilutive impact of convertible bonds.
Change
Presentation of pension actuarial assumptions sensitivity analysis.
Change
Tabular disclosure on the impact of changes in un-observable valuation inputs on the fair value of properties.

Regus plc Monitor

Regus plc Annual Report 2016
CR Monitor Issue: 
2017/0907
Company covered: 
Regus plc
Period End: 
31 December, 2016
Report issued on 19 September 2017 covered the following practice issues:
New
Change in the ultimate parent company following scheme of arrangement.
Change
Identification of "increased competition", "exposure to UK political developments" and "data protection and privacy" as new principal risks.
Change
Disclosure of alternative measure of basic and diluted earnings per share excluding non-recurring items.
Restatement
Restatement of segment geographic revenue analysis without explanation.

Earnings per share - William Hill plc

Period End: 
27 December, 2016
Period End Date: 
2016-12-27
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5752 Gambling
Auditor: 
Deloitte

The Go-Ahead Group plc Monitor

The Go-Ahead Group plc Annual Report 2016
CR Monitor Issue: 
2017/0514
Company covered: 
The Go-Ahead Group plc
Period End: 
2 July, 2016
Report issued on 30 May 2017 covered the following practice issues:
Change
Basis of calculation of adjusted earnings per share altered to exclude incremental impact of IAS 19.
Change
No explanation for a reporting period of 53 weeks instead of 52 weeks.
Change
Risk disclosures enhanced by introduction of "risk heat map".
Change
Disclosure of reconciliation of movements in deferred tax balances.
Pronouncements
Disclosure of unquantified impact of impending new leasing and revenue standards.

ArcelorMittal SA Monitor

ArcelorMittal SA Annual Report 2016
CR Monitor Issue: 
2017/0406
Company covered: 
ArcelorMittal SA
Period End: 
31 December, 2016
Report issued on 11 April 2017 covered the following practice issues:
Change
Reclassification of collections linked to sold receivables from ‘accrued expenses and other liabilities’ to ‘trade accounts payable and other’.
Restatement
Loss per share restated to adjust for the bonus element of a rights issue.

Lonmin plc Monitor

Lonmin Plc Annual Report 2016
CR Monitor Issue: 
2017/0306
Company covered: 
Lonmin Plc
Period End: 
30 September, 2016
Report issued on 14 March 2017 covered the following practice issues:
Change
Share capital structure reorganised through sub-division, rights issue and consolidation.
Change
Share bonus issue to maintain Black Economic Empowerment share proportion.
Restatement
Restatement of prior year’s loss per share following rights issue.
Change
Audit report enhanced by inclusion of overview and tabular presentation showing scope of audit work.

Earnings per share- Halfords Group plc

Period End: 
1 April, 2016
Period End Date: 
2016-04-01
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5379 Specialty Retailers
Auditor: 
KPMG

RELX Group Monitor

RELX Group Annual Report 2015
CR Monitor Issue: 
2017/0104
Company covered: 
RELX Group
Period End: 
31 December, 2015
Report issued on 9 January 2017 covered the following practice issues:
Change
Full consolidated financial statements are presented instead of combined financial statements.
Change
Earnings per share presented for separate share classes as part of the consolidated income statement.
Change
Reconciliation introduced for the net defined benefit liability from the opening balance to the closing balance.
New
Past service and settlement costs are recognised after transferring the Netherlands defined benefit pension scheme to a defined contribution scheme.
Change
Change in profit base for calculating net cash from operating activities.