Corporate social responsibilty

Compass Group PLC Monitor

Compass Group PLC Annual Report 2016
CR Monitor Issue: 
2017/0701
Company covered: 
Compass Group PLC
Period End: 
30 September, 2016
Report issued on 4 July 2017 covered the following practice issues:
Change
Discussion of corporate social responsibility framed in terms of UN set sustainable development goals.
Change
Disclosures added on evaluation of board performance by external independent party.
Change
Directors remuneration report enhanced by inclusion of remuneration summary.
Change
Greater clarity given in respect of description of provision class.
Restatement
Reporting segments restated following a change in management structure.

Ferrexpo plc Monitor

Ferrexpo plc Annual Report 2015
CR Monitor Issue: 
2017\0107
Company covered: 
Ferrexpo plc
Period End: 
31 December, 2015
Report issued on 17 January 2017 covered the following practice issues:
Change
Multi-column income statement format adopted highlighting "Special items".
Change
Restricted cash balance on the face of the balance sheet following write down and bank insolvency.
New
Profit recognised on disposal of available for sale investment previously written down to zero.
New
Separate tax reconciliation presented in respect of "Special items"
Change
Emphasis of matter paragraph in relation to going concern included in audit report.
Change
New section on 'Risk management' disclosures added.

Telecity Group plc Monitor

Telecity Group plc Annual Report 2013
CR Monitor Issue: 
2014/0707
Company covered: 
Telecity Group plc
Period End: 
31 December 2013
Report issued on 15 July 2014 covered the following practice issues:
Change
Greenhouse gas emissions disclosed using financial control method.
Pronouncements
New format adopted for directors' remuneration report.
Pronouncements
External auditor extends format of auditor's report.

Big Yellow Group plc

Big Yellow Group plc Annual Report 2012
CR Monitor Issue: 
2012/1006
Company covered: 
Big Yellow Group PLC
Period End: 
31 March 2012
Report issued on 17 October 2012 covered the following practice issues:
Change
Effect of proposed introduction of VAT on self-storage rentals on property valuations disclosed.
Change
Potential VAT reimbursement not recognised.
Change
Other distributable reserves subsumed under retained earnings.
Change
Financial input added to sustainability disclosures.
Change
New Code adopted for corporate governance.
Restatement
Share options granted restated.

Telecity Group plc

Telecity Group plc Annual Report 2011
CR Monitor Issue: 
2012/0506
Company covered: 
Telecity Group plc
Period End: 
31 December 2011
Report issued on 22 May 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Eurozone dissolution risk added to risk disclosures.
Change
Cash outflows of costs associated with acquisition of subsidiaries moved from operating to investing cash flows.
Change
Segmental analysis of key performance indicators included in financial statements.
Change
Amortisation of intangible assets excluded from adjusted profit.
Change
Foreign exchange sensitivity analysis published.
Divergence
No maturity analysis of finance lease obligations.

Euromoney Institutional Investor plc Period End 30 September 2010

Euromoney Institutional Investor Annual Report 2010
High currency sensitivity results from derivatives forward contracts with high nominal value
UK financial publisher Euromoney Institutional Investor reduces the comparative amounts of monetary assets and liabilities denominated in US dollars and increases the comparative effect on equity of a 10% change in the US dollar against sterling to almost half of the net monetary assets, but only inquiry to the company elicits an explanation.

Swedbank AB Period End 31 December 2009

Swedbank AB Annual Report 2009
Large restatement of liquidity disclosures lacks explanation
Swedish bank Swedbank changes the maturities of SEK1.3 trillion comparative loans to the public, leading to a more than fourfold increase in comparative financial assets with maturities over ten years, but offers no explanation whilst misleadingly describing the carrying amounts of financial liabilities as “undiscounted cash flows”.