2771 Delivery Services

Deutsche Post AG Monitor

Deutsche Post AG Annual Report 2017
CR Monitor Issue: 
2018/0805
Company covered: 
Deutsche Post AG
Period End: 
31 December, 2017
Report issued on 07 August 2018 covered the following practice issues:
Pronouncements
Disclosure of the future impacts of new standards that are currently not effective: 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 following adoption of amendment to IAS 7 Statement of cash flows".
Change
Detailed disclosure in respect of business acquired during the year.
Restatement
Restatement of segmental disclosures following reclassification of businesses between segments.
Change
Reduction in useful life of intangible asset results in additional amortisation.

Royal Mail plc Monitor

Royal Mail plc Annual Report 2017
CR Monitor Issue: 
2018/0311
Company covered: 
Royal Mail plc
Period End: 
26 March, 2017
Report issued on 20 March 2018 covered the following practice issues:
Restatement
Change in segment disclosures to reflect management of resources.
Change
Separate disclosure of material business combination.
Change
Defined benefit pension changes including plan to close scheme to future accrual and recognition of insurance policy.
Change
Tabular disclosure of principal risks extended to include disclosure of new risk factor.
Change
Enhancements of audit report presentation include overview section and use of diagrams.
Change
Alternative performance measures section included in annual report.

TNT Express N.V. Monitor

TNT Express N.V. Annual Report 2015
CR Monitor Issue: 
2016/0413
Company covered: 
TNT Express N.V.
Period End: 
31 December, 2015
Report issued on 22 April 2016 covered the following practice issues:
Change
Regulatory approval of intended takeover disclosed as event after the reporting period.
Pronouncements
Basic disclosures on impending leases Standard.

Royal Mail plc Monitor

Royal Mail plc Annual Report 2015
CR Monitor Issue: 
2016/0207
Company covered: 
Royal Mail plc
Period End: 
29 March, 2015
Report issued on 19 February 2016 covered the following practice issues:
New
Bond issue designated as hedging instrument of investments in foreign operations.
New
Terms of renegotiated loan facility disclosed.
Change
Business classified as discontinued operation.

Deutsche Post AG Period End 31 December 2010

Deutsche Post AG Annual Report 2010
CR Monitor Issue: 
2011/0515
Company covered: 
Deutsche Post AG
Period End: 
31 December 2010
Report issued on 18 May 2011 covered the following practice issues:
Change
IFRS Amendment on financial instruments leads to recognition of forward contract related to future acquisition.
Change
Amendment to cash flow Standard impacts classification of cash flows.
Change
Impairments of associates included in net financial income.
Change
Increase in disclosure as related party amendment adopted.

Deutsche Post AG Period End 31 December 2005

Goodwill disclosures fall short of IFRS
Contrary to IFRS, German mail delivery company Deutsche Post does not eliminate accumulated goodwill amortisation and does not publish information disclosing how its goodwill of €11.2 billion is allocated to its cash-generating units.