IAS 19 'Employee benefits'

MS Amlin plc Monitor

MS Amlin plc Annual Report 2015
CR Monitor Issue: 
2016/0512
Company covered: 
MS Amlin plc
Period End: 
31 December, 2015
Report issued on 31 May 2016 covered the following practice issues:
Change
Reporting segments restated following change in operating structure.
New
Non-operating gain of £11.6 million recognised on closure of defined benefit pension scheme.

Koninklijke Philips N.V. Monitor

Koninklijke Philips N.V. Annual Report 2015
CR Monitor Issue: 
2016/0508
Company covered: 
Koninklijke Philips N.V.
Period End: 
31 December, 2015
Report issued on 17 May 2016 covered the following practice issues:
Pronouncements
Disclosures relating to new leases standard.
Pronouncements
Adoption of amendments to employee benefits standard.
Change
Change in presentation of key audit matters in auditor’s report.
Change
Disclosure of future change in segmental reporting structure.

Rexam plc Monitor

Rexam plc Annual Report 2015
CR Monitor Issue: 
2016/0505
Company covered: 
Rexam plc
Period End: 
31 December, 2015
Report issued on 10 May 2016 covered the following practice issues:
Change
Takeover of the company awaiting shareholder's approval.
Divergence
Effect of change in estimated useful life of machinery for future period is not shown.
Change
Deferred tax assets recognised in respect of tax losses now considered recoverable.
Restatement
Settlement of government indirect tax incentive restated from financing cash flow to operating cash flow.
New
Goodwill recognised on business combination.
Change
Extended associated undertaking summary financial information including current and non-current assets.

Go-Ahead Group Plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2016/0409
Period End: 
31 December 2015
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5759 Travel & Tourism
Auditor: 
Deloitte
Restatement
Adjusted earnings per share increased by exclusion of employee contributions to defined benefit plans.
Change
Explanation of interest policy for retirement scheme rights over company assets.

Pensions - AstraZeneca plc

Period End: 
31 December, 2015
Period End Date: 
2015-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
4577 Pharmaceuticals
Auditor: 
KPMG

Pensions - Novartis AG

Period End: 
31 December, 2015
Period End Date: 
2015-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
4577 Pharmaceuticals
Auditor: 
PricewaterhouseCoopers

Pensions - Novartis AG

Period End: 
31 December, 2015
Period End Date: 
2015-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
4577 Pharmaceuticals
Auditor: 
PricewaterhouseCoopers

Eni S.p.A. Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/1108
Period End: 
30 June 2015
Listing Status: 
Europe 350
ICB Industry Classification: 
0537 Integrated Oil & Gas
Auditor: 
Ernst & Young
Pronouncements
Amendment to employee benefits Standard adopted, with no significant impact.
Restatement
Segmental information restated for changes in organisation and accountability.

Electrocomponents plc Monitor

Electrocomponents plc Annual Report 2015
CR Monitor Issue: 
2015/1106
Company covered: 
Electrocomponents plc
Period End: 
31 March, 2015
Report issued on 24 November 2015 covered the following practice issues:
New
Past service gain on defined benefit pension plan increases profit before tax by 26.9%.
Change
Vendor rebates recognised on accruals basis under new guidelines.

Pensions - AstraZeneca PLC

Period End: 
31 December, 2014
Period End Date: 
2014-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
4577 Pharmaceuticals
Auditor: 
KPMG