Sweden

Telia Company AB (publ) Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0104
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
6575 Mobile Telecommunications
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Reduction in tax rates resulted in remeasurement of deferred tax assets and liabities.
Restatement
Restatement made in respect of prior period errors.

Securitas AB Monitor

Securitas AB Annual Report 2017
CR Monitor Issue: 
2018/1018
Company covered: 
Securitas AB
Period End: 
31 December, 2017
Report issued on 23 October 2018 covered the following practice issues:
Change
Discussion of key audit matter included in audit report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", and IFRS 15 "Revenue from contracts with customers".
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Deferred tax changes recognised following changes to US tax legislation.
Change
Disclosure in respect of significant post balance sheet business acquisitions.
Change
Disclosure of non-statutory measure of earnings per share on the face of the income statement.

Sandvik Monitor

Sandvik Annual Report 2017
CR Monitor Issue: 
2018/1015
Company covered: 
Sandvik
Period End: 
31 December, 2017
Report issued on 16 October 2018 covered the following practice issues:
Pronouncements
Disclosure made in respect of the expected impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities.
Change
Deferred tax impacted due to reduction in US corporate income tax rate.
Change
Additional disclosure in respect of sustainability risks.

Tele2 AB (publ) Monitor

Tele2 AB (publ) Annual Report 2017
CR Monitor Issue: 
2018/0905
Company covered: 
Tele2 AB (publ)
Period End: 
31 December, 2017
Report issued on 01 October 2018 covered the following practice issues:
Change
Separate disclosure regarding discontinued operations.
Pronouncements
Extended disclosure regarding the future impacts of adopting IFRS 15 "Revenue from contracts with customers" and IFRS 9 "Financial instruments".
Change
Disclosure of a reconciliation of movements arising in liabilities linked to financing activities.
Change
Disclosure of post balance sheet business acquisition announcement.
Restatement
Re-classifications made in respect of prior year expenses.

Investor AB Monitor

Investor AB Annual Report 2017
CR Monitor Issue: 
2018/0814
Company covered: 
Investor AB
Period End: 
31 December, 2017
Report issued on 21 August 2018 covered the following practice issues:
Change
Finalisation of prior year business combination amounts results in a change to goodwill.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities in line with IAS 7 "Statement of cash flow"
Pronouncements
Extended disclosure of the future impacts of new standards including IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Change
Disclosure of post balance sheet business acquisition including quantification.

SKF AB

SKF AB 2017
CR Monitor Issue: 
2018/0807
Company covered: 
SKF AB
Period End: 
31 December, 2017
Report issued on 14 August 2018 covered the following practice issues:
Change
Change in presentation of income statement to reflect cash discounts in net sales rather than as an expense.
Pronouncements
Extended disclosure in respect of the future impact of IFRS 16 "Leases".
Restatement
Restatement of net sales by segment to reflect reallocation of businesses.
Change
Analysis of contingent liabilities altered to include liabilities in respect of tax claims.

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".

Alfa Laval AB Monitor

Alfa Laval AB Annual Report 2017
CR Monitor Issue: 
2018/0704
Company covered: 
Alfa Laval AB Monitor
Period End: 
31 December, 2017
Report issued on 03 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” including quantification.
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
Change in segmental reporting structure.

Assa Abloy AB

Assa Abloy Annual Report 2017
CR Monitor Issue: 
2018/0701
Company covered: 
Assa Abloy Annual Report 2017
Period End: 
31 December, 2017
Report issued on 03 July 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Change
Additional disclosure of taxation in statement of comprehensive income.
Change
Finance lease assets identified as a separate class of property plant and equipment.

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.