1353 Commodity Chemicals

Air Liquide Monitor

Air Liquide Annual Report 2016
CR Monitor Issue: 
2017/1005
Company covered: 
Air Liquide
Period End: 
31 December, 2016
Report issued on 10 October 2017 covered the following practice issues:
Divergence
Profit contribution of acquired business not disclosed.
New
Discontinued operations highlighted on the face of the income statement.
Change
Enhanced disclosure of non-executive director remuneration.
Change
Managing the environment and climate risks identified as new principal risk factor.

Bayer AG Monitor

Bayer AG Annual Report 2016
CR Monitor Issue: 
2017/0502
Company covered: 
Bayer AG
Period End: 
31 December, 2016
Report issued on 2 May 2017 covered the following practice issues:
Change
Change in reporting segments following the introduction of new organisational structure.
Change
Results of discontinued operations analysed by business.
Pronouncements
Introduction of discussion of key audit matters in the auditor’s report.

Yara International ASA Monitor

Yara International ASA Annual Report 2015
CR Monitor Issue: 
2016/1110
Company covered: 
Yara International ASA
Period End: 
31 December, 2015
Report issued on 21 November 2016 covered the following practice issues:
Change
Gain on business disposal recognised as other income.
Change
Reporting of segmental information on new and old basis following change in the reporting structure.
Change
Disclosure of transactions with the non-controlling interest holders.
Change
Recognition of loss from impairment of interest in a joint venture.
Pronouncements
Positive and negative impacts of impending lease standard reported.
Change
Disclosure of new strategic risk.

Synthomer plc Monitor

Synthomer plc Annual Report 2015
CR Monitor Issue: 
2016/0809
Company covered: 
Synthomer plc
Period End: 
31 December, 2015
Report issued on 29 August 2016 covered the following practice issues:
Change
Extended risk disclosures and presentation of viability statement looking forward for five years.
New
Presentation of key performance indicators in strategic report.
Pronouncements
Brief discussion of new leases standard.

Velocys plc Monitor

Velocys plc Annual Report 2014
CR Monitor Issue: 
2015/1104
Company covered: 
Velocys plc
Period End: 
31 December, 2014
Report issued on 17 November 2015 covered the following practice issues:
Divergence
Restructuring of multi-year contract leads to negative revenue.
Divergence
Divergence from corporate governance rules on audit committee expertise.
Change
Contingent consideration classed at Level 3 of fair value hierarchy.
Inconsistent
Changes in value of available for sale financial asset recognised in income statement.

Provisions & contingencies - Bayer AG

Period End: 
31 December, 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
1353 Commodity Chemicals
Auditor: 
PricewaterhouseCoopers

Provisions & contingencies - Bayer AG

Period End: 
31 December, 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
1353 Commodity Chemicals
Auditor: 
PricewaterhouseCoopers

Yara International ASA Monitor

Yara International ASA Annual Report 2014
CR Monitor Issue: 
2015/1003
Company covered: 
Yara International ASA
Period End: 
31 December, 2014
Report issued on 13 October 2015 covered the following practice issues:
Restatement
Two joint arrangements reclassified as joint operations, reducing comparative equity by 1.1%.
Restatement
Remeasurement gain on loss of joint control reversed under new rules.
Restatement
Segmental information restated for new consolidation Standards and changes in segment structure.

Synthomer Plc Monitor

Synthomer plc Annual Report 2014
CR Monitor Issue: 
2015/0802
Company covered: 
Synthomer plc
Period End: 
31 December, 2014
Report issued on 03 August 2015 covered the following practice issues:
Change
Bargain purchase gain and increase in net debt disclosed on business combination.
Change
Joint venture disclosures increase on adoption of new IFRS rules.
Change
Increased disclosure of provisions.