Post balance sheet events

IMI plc monitor

IMI plc Annual Report 2017
CR Monitor Issue: 
2018/0806
Company covered: 
IMI plc
Period End: 
31 December, 2017
Report issued on 14 August 2018 covered the following practice issues:
Change
Gain recognised linked to pension buy-out.
Change
De-recognition of non-controlling interests in subsidiary and pension partnership.
Change
Disposed business does not meet IFRS 5 definition of discontinued operations.
Change
Disclosure of post balance sheet events including business acquisition and pension scheme wind up.

Julius Baer Group Ltd Monitor

Julius Baer Annual Report 2017
CR Monitor Issue: 
2018/0722
Company covered: 
Julius Baer Group
Period End: 
31 December, 2017
Report issued on 31 July 2017 covered the following practice issues:
Pronouncements
Extended disclosure in respect of new accounting standards issued but not yet effective including IFRS 9 "Financial instruments" and IFRIC 23 "Uncertainty over income tax treatments".
Change
Nature and estimated financial effect disclosed in respect of post balance sheet acquisition of subsidiary minority interest.
Change
Reclassification of issuance and repayment of financial liabilities designated at fair value from cash flow from financing activities to cash flow from operating activities.

Skanska AB Monitor

Skanska AB Annual Report 2017
CR Monitor Issue: 
2018/0709
Company covered: 
Skanska AB
Period End: 
31 December, 2017
Report issued on 10 July 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers” and IFRS 16 "Leases".
Change
Nature and estimated financial effect disclosed in respect post balance sheet restructuring.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities on adoption of amendment to IAS 7 "Statement of cash flows".

Boliden AB Monitor

Boliden AB Annual Report 2017
CR Monitor Issue: 
2018/0702
Company covered: 
Boliden AB
Period End: 
31 December, 2017
Report issued on 03 July 2018 covered the following practice issues:
Pronouncements
Extended disclosure on new standards: IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities on adoption of amendment to IAS 7 "Statement of cash flows".
Change
Disclosure of the nature and estimated financial impact of post balance sheet events in a note to the accounts.

Nestle S.A. Monitor

Nestle S.A. Annual Report 2017
CR Monitor Issue: 
2018/0608
Company covered: 
Nestle S.A.
Period End: 
31 December, 2017
Report issued on 12 June 2018 covered the following practice issues:
Pronouncements
Disclosure of discussion in respect of IFRIC 23 "Uncertainty over income tax treatments".
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities on adoption of an amendment to IAS 7 "Statement of cash flows".
Restatement
Change in segment reporting structure results in prior year restatement.
Change
Disclosure of information in respect business acquisition completed after the balance sheet date.
New
Insertion of a new tabular disclosure on trade and other payables by type.

Geberit AG Monitor

Geberit AG Annual Report 2017
CR Monitor Issue: 
2018/0606
Company covered: 
Geberit AG
Period End: 
31 December, 2017
Report issued on 12 June 2018 covered the following practice issues:
Pronouncements
Early adoption of IFRS 9 "Financial instruments" leads to disclosure changes.
Pronouncements
Enhanced disclosure in respect of new standards and interpretations not yet applicable.
Pronouncements
Reconciliation of movements in liabilities arsing from financing activities presented following adoption of amendment to IAS 7 "Statement of cash flows"
Change
Change in amortisation treatment of trademarks following a change in brand strategy disclosed in post balance sheet events note
Change
Change in method of measuring currency risk.

Umicore SA Monitor

Umicore SA Annual Report 2017
CR Monitor Issue: 
2018/0607
Company covered: 
Umicore SA
Period End: 
31 December, 2017
Report issued on 12 June 2018 covered the following practice issues:
Change
Bargain purchase resulting in recognition of business acquisition gain.
Change
Business acquisition loss recognised in respect of acquisition achieved in stages.
Change
Disclosure of share issue and a business acquisition and disposal in a post balance sheet events note.
Pronouncements
Disclosure included in respect of IFRIC 23 "Uncertainty over income tax treatments"

Persimmon plc Monitor

Persimmon plc Annual Report 2017
CR Monitor Issue: 
2018/0604
Company covered: 
Persimmon plc
Period End: 
31 December, 2017
Report issued on 05 June 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of IFRS 9 and 15.
Change
Government policy identified as a new area of principal risk.
Change
Extended disclosure in respect of auditor and management responsibilities included in the auditors’ report.
Change
Changes to directors share-based payments highlighted in post balance sheet events note.

Aggreko plc Monitor

Company Name Annual Report Year
CR Monitor Issue: 
2018/0605
Company covered: 
Aggreko plc
Period End: 
31 December, 2017
Report issued on 05 June 2018 covered the following practice issues:
Pronouncements
Enhanced disclosure in relation to new standards not yet effective, IFRS 15, IFRS 9, and IFRS 16.
Change
Disclosure of business acquisition in post balance sheet events note.

Atlas Copco AB

Atlas copco Annual Report 2017
CR Monitor Issue: 
2018/0524
Company covered: 
Atlas Copco
Period End: 
31 December, 2017
Report issued on 29 May 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of new IFRS to be adopted i.e. IFRS 9 and 15.
Pronouncements
Reconciliation of movements in liabilities from financing activities presented following adoption of amendment to IAS 7.
Restatement
Prior period information restated following change in reporting segments.
Change
Post balance sheet disposals highlighted in subsequent events note.
Change
Disclosure of impacts on deferred tax of changes in tax rates.