IAS 19 'Employee benefits'

Givaudan SA Monitor

Givaudan SA Annual Report 2015
CR Monitor Issue: 
2016/0807
Company covered: 
Givaudan SA
Period End: 
31 December, 2015
Report issued on 23 August 2016 covered the following practice issues:
Change
Settlement of a defined benefit plan resulting in one-time gain.
Change
Enhanced disclosure of directors remuneration
Pronouncements
Probable impact of new Financial instruments standard disclosed.
Change
Provision recognised in respect of environmental obligation previously identified as a contingent liability,

Dassault Systèmes Monitor

Dassault Systèmes Annual Report 2015
CR Monitor Issue: 
2016/0805
Company covered: 
Dassault Systèmes
Period End: 
31 December, 2015
Report issued on 16 August 2016 covered the following practice issues:
Change
Finalisation of provisional accounting results in recognition of additional goodwill.
Change
Disclosure of sensitivity analysis for assumptions made in valuation of defined benefit pension obligation.
New
Settlement reduction in defined benefit pension plan assets and obligation

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.