IAS 10 'Events after the balance sheet date'

Rio Tinto plc Monitor

Rio Tinto plc Annual Report 2015
CR Monitor Issue: 
2016/0402
Company covered: 
Rio Tinto plc
Period End: 
31 December, 2015
Report issued on 01 April 2016 covered the following practice issues:
Change
Share buy back through off-market tender and market purchase disclosed.
Change
Impairment leading to loss for year charged against undeveloped project.
Restatement
Segmental information restated following change in corporate functions.
Change
Related opportunities disclosed, as principal risks and uncertainties aligned with value drivers.
Pronouncements
Disclosure on related undertakings under UK Companies Act.

Victrex plc Monitor

Victrex plc Annual Report 2015
CR Monitor Issue: 
2016/0204
Company covered: 
Victrex plc
Period End: 
30 September, 2015
Report issued on 12 February 2016 covered the following practice issues:
New
Possible tax rebate disclosed on acquired goodwill.
New
Impending changes in deferred tax arising from changes in tax rates disclosed.
Change
Viability statement under UK Corporate Governance Code looks ahead for five years.
Change
Graphical presentation of application of materiality in external auditor's report.

Britvic plc Monitor

Britvic plc Annual Report 2015
CR Monitor Issue: 
2016/0203
Company covered: 
Britvic plc
Period End: 
27 September, 2015
Report issued on 12 February 2016 covered the following practice issues:
New
Change in tax rate results in decrease in deferred tax provision.
New
Information disclosed about post balance sheet acquisition.

SQS Software Quality Systems AG Monitor

SQS Software Quality Systems AG Annual Report 2014
CR Monitor Issue: 
2015/1011
Company covered: 
SQS Software Quality Systems AG
Period End: 
31 December, 2014
Report issued on 29 October 2015 covered the following practice issues:
Pronouncements
Disclosures on non-controlling interests increase under new IFRS rules.
Change
Order book and option disclosures made on acquisition after reporting period.
Pronouncements
Clarified disclosure requirements on impairment testing adopted.

Asian Citrus Holdings Limited Monitor

Asian Citrus Holdings Limited Annual Report 2014
CR Monitor Issue: 
2015/0101
Company covered: 
Asian Citrus Holdings Limited
Period End: 
30 June 2014
Report issued on 06 January 2015 covered the following practice issues:
Inconsistent
Typhoon after balance sheet date treated as adjusting event, without explanation.
Divergence
Goodwill impairment described as non-operational, but included in other operating expenses.

Novartis AG Monitor

Novartis AG Annual Report 2013
CR Monitor Issue: 
2014/0606
Company covered: 
Novartis AG
Period End: 
31 December 2013
Report issued on 10 June 2014 covered the following practice issues:
Pronouncements
New pension rules reduce comparative profit by 2.8%.
Pronouncements
Employee pension contributions Amendment adopted early.
Change
Transactions with former chairman presented under related party disclosures.
Change
Expected gain on business disposal and restructuring charge disclosed under post balance sheet events.

Chemring Group plc Monitor

Chemring Group plc Annual Report 2013
CR Monitor Issue: 
2014/0516
Company covered: 
Chemring Group plc
Period End: 
31 October 2013
Report issued on 27 May 2014 covered the following practice issues:
Change
Changes in operating segments reflect revised operating and reporting structure.
Change
Conditional sale of business disclosed as post balance sheet event.
Restatement
Performance share plan remuneration included in directors' emoluments.
Pronouncements
Auditors' report includes commentary on risks of material misstatement, materiality and audit scope.

TNT Express N.V. Monitor

TNT Express N.V. Annual Report 2013
CR Monitor Issue: 
2014/0414
Company covered: 
TNT Express N.V.
Period End: 
31 December 2013
Report issued on 28 April 2014 covered the following practice issues:
Change
Reclassification of assets from assets held for sale leads to pre-tax continuing profit for year.
Pronouncements
End of corridor approach for pensions decreases equity, as income statement charge increases.
Pronouncements
Introduction of a table on offsetting financial assets and financial liabilities.
Change
Operations classed as discontinued to be reclassified as continuing.
Change
External auditors extend disclosures in audit report.

Land Securities Group plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0310
Period End: 
30 September 2013
ICB Industry Classification: 
8671 Industrial & Office REITs
Auditor: 
Ernst & Young
Pronouncements
Prospective implementation of revised fair value measurement principles.
Pronouncements
Pension interest calculated on a net basis prospectively.
Change
Reconciliation of income statement to segment information viewed by management published.
Change
Increase of interest in subsidiary disclosed.

Pan African Resources plc Monitor

Pan African Resources plc Annual Report 2012
CR Monitor Issue: 
2013/0107
Company covered: 
Pan African Resources plc
Period End: 
30 June 2012
Report issued on 15 January 2013 covered the following practice issues:
Change
Steps towards intended acquisition disclosed as events after the reporting period.
Divergence
Brief directors' remuneration report published, but main disclosures remain in note to the accounts.