Sustainability

UK Commercial Property Trust Limited

UK commercial Property Annual Report 2017
CR Monitor Issue: 
2018/0916
Company covered: 
UK commercial Property
Period End: 
31 December, 2017
Report issued on 24 September 2018 covered the following practice issues:
New
Sustainability reporting section added to annual report.
Change
Separate sections included in audit report discussing responsibilities of directors and auditors.
Change
Disclosure of plan to adopt Real Estate Investment Trust status to mitigate announced tax changes.
Change
Risk disclosures extended to include disclosure of risks linked to the investment manager.

Intertek Group Plc Monitor

Intertek Group Plc Annual Report 2017
CR Monitor Issue: 
2018/0725
Company covered: 
Intertek Group Plc
Period End: 
31 December, 2017
Report issued on 31 July 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Change
Extended risk disclosure including identification of new principal risk factor.
Change
Added disclosure outlining sustainability goals.
Change
Reduction in US tax rate leads to re-measurement of deferred tax liabilities.
Change
Sensitivity analysis introduced to acquisition note in respect of contingent consideration.

Electrolux AB Monitor

Electrolux AB Annual Report 2017
CR Monitor Issue: 
2018/0513
Company covered: 
Electrolux AB
Period End: 
31 December, 2017
Report issued on 15 May 2018 covered the following practice issues:
Pronouncements
Enhanced disclosure with respect to impact of new accounting standards including quantification.
Change
Detailed disclosure of business combinations.
Pronouncements
Additional Disclosure in line with amendment to IAS 7 “Statement of cash flows”.
Change
Change in estimate used for impairment test of intangible asset with indefinite life.
New
Separate statement on sustainability reporting included within annual report.

Senior plc Monitor

Senior plc Annual Report 2015
CR Monitor Issue: 
2016/0702
Company covered: 
Senior plc
Period End: 
31 December, 2015
Report issued on 26 July 2016 covered the following practice issues:
New
Business unit classified as held for sale following the signing a sale agreement.
New
Two non-quantified contigencies are disclosed.
Change
Separate line item introduced for current tax recievables on the face of the balance sheet.
Change
Extended disclosure of goodwill impairment test long-term growth rate assumptions.
Change
Intangible asset category "Intangible assets from acquisition" includes customer relationships previously presented separately.
New
Introduction of a new vision for sustainability.

Young & Co.’s Brewery plc Monitor

Young & Co.’s Brewery plc Annual Report 2015
CR Monitor Issue: 
2015/0710
Company covered: 
Young & Co.’s Brewery plc
Period End: 
31 March, 2015
Report issued on 20 July 2015 covered the following practice issues:
Change
Adjusted performance measures introduced.
Change
Reconciliation of movements in deferred tax.
Change
Sustainability initiatives and award disclosed.

Telford Homes plc Monitor

Telford Homes plc Annual Report 2015
CR Monitor Issue: 
2015/0705
Company covered: 
Telford Homes plc
Period End: 
31 March, 2015
Report issued on 12 July 2015 covered the following practice issues:
Pronouncements
Joint venture revenue shown separately on face of income statement under equity accounting.
Change
Case study on sustainability published.

Restore plc Monitor

Restore plc Annual Report 2014
CR Monitor Issue: 
2015/0611
Company covered: 
Restore plc
Period End: 
31 December, 2014
Report issued on 29 June 2015 covered the following practice issues:
Change
Settlements of contingent and deferred consideration highlighted.
Change
Sustainability certification disclosed in corporate social responsibility report.

BASF SE Monitor

BASF SE Annual Report 2014
CR Monitor Issue: 
2015/0505
Company covered: 
BASF SE
Period End: 
31 December, 2014
Report issued on 15 May 2015 covered the following practice issues:
Restatement
Resumption of depreciation as former disposal group increases comparative costs.
Change
Integrated reporting disclosure highlights connections of financial and non-financial information.
Pronouncements
Management compensation granted under two sets of rules reconciled.