Investment properties

Grainger Plc Monitor

Grainger Plc Annual Report 2018
CR Monitor Issue: 
2019/0202
Company covered: 
Grainger Plc
Period End: 
30 September, 2018
Report issued on 12 February 2019 covered the following practice issues:
Pronouncements
New disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRS 16 “leases”.
Pronouncements
Disclosure of expected impacts of amendment to IAS 40 "Investment property".
Change
Disclosure of information in regards to the disposal of a joint venture.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following the adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Disclosure in respect of events after the reporting period.

Capital & Counties Properties PLC Monitor

Capital & Counties Properties PLC Annual Report 2017
CR Monitor Issue: 
2018/0902
Company covered: 
Capital & Counties Properties PLC
Period End: 
31 December, 2017
Report issued on 03 September 2018 covered the following practice issues:
Change
Results of discontinued operations presented in separate line on the face of the income statement.
Change
Discussion of key audit matters included in audit report.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following the adoption of amendment to IAS 7 "Statement of cash flows".
Pronouncements
Disclosure in respect of the future impacts of new accounting standards including IFRS 9 "Financial instruments" and amendments to existing standards including IAS 28 "Investments in associates" and IAS 40 "Investment property".
Change
Extended disclosure of valuation information in respect of investment and development properties.
Restatement
Restatement of maturity analysis of future minimum lease amounts receivable to correct prior year error.

EI Group plc Monitor

EI Group Annual Report 2017
CR Monitor Issue: 
2018/0411
Company covered: 
EI Group Monitor
Period End: 
30 September 2017
Report issued on 13 April 2018 covered the following practice issues:
Change
Investment properties identified as a class of assets separate from property plant and equipment.
Pronouncements
Extended disclosure in respect of the future impact of new standards.
Change
Presentation of quantified segment breakdown as a result of operating segments meeting IFRS 8 thresholds.
Change
Change in income statement format to remove separate exceptional items column.

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.

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.

Daejan Holdings PLC Monitor

Daejan Holdings PLC Annual Report 2016
CR Monitor Issue: 
2017/0103
Company covered: 
Daejan Holdings PLC
Period End: 
31 March, 2016
Report issued on 9 January 2017 covered the following practice issues:
Change
Change in accounting policy to carry fixed rate loans and borrowings at amortised cost following initial recognition.
Change
Disclosure of a reconciliation showing the difference between the total of future minimum lease payments and present values.
Pronouncements
Viability statement looking forward for five years presented.

F&C Commercial Property Trust Limited Monitor

F&C Commercial Property Trust Limited Annual Report 2015
CR Monitor Issue: 
2016/0903
Company covered: 
F&C Commercial Property Trust Limited
Period End: 
31 December, 2015
Report issued on 13 September 2016 covered the following practice issues:
Change
Acquired entity accounted as acquisition of an asset.
New
Note on ‘List of Subsidiaries’ added, showing pictorial hierarchical relationship.
Change
Disclosure on amendments to the existing Articles of Incorporation given

St. James’s Place plc Monitor

St. James’s Place plc Annual Report 2015
CR Monitor Issue: 
2016\0806
Company covered: 
St. James’s Place plc
Period End: 
31 December, 2015
Report issued on 23 August 2016 covered the following practice issues:
Pronouncements
Disclosure as per Solvency II capital adequacy Directive added on adoption.
Change
Disclosure of unobservable inputs used in valuing investment properties added.
Change
Areas of focus added to audit committee report.
Change
New measure of segmental income reviewed by chief operating decision maker.
Change
Expected utilisation or crystallisation dates disclosed for deferred tax assets and liabilities.
Restatement
Lease commitments restated to show total future minimum lease payments.

Investment properties - Land Securities Group Plc

Period End: 
31 March, 2015
Period End Date: 
2015-03-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
8671 Industrial & Office REITs
Auditor: 
Ernst & Young