2777 Transportation Services

Kuehne+Nagel International AG

Kuehne+Nagel Annual Report 2017
CR Monitor Issue: 
2018/1025
Company covered: 
Kuehne+Nagel
Period End: 
31 December, 2017
Report issued on 30 October 2018 covered the following practice issues:
Change
Detailed disclosure in respect of current year business combinations.
Pronouncements
Enhanced disclosure in respect of the impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".

BBA Aviation plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/0909
Period End: 
30 June 2015
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2777 Transportation Services
Auditor: 
Deloitte
Restatement
Costs reclassified between cost of sales and administrative expenses.
Divergence
Prior period profits recognised in current period as former financial investment reclassified as an associate.
Change
Revenue from sale and leaseback transaction recognised.
Change
Deferred tax and financial instruments excluded from non-current segment assets.

Stobart Group Limited Monitor

Stobart Group Limited Annual Report 2014
CR Monitor Issue: 
2014/1013
Company covered: 
Stobart Group Limited
Period End: 
28 February 2014
Report issued on 28 October 2014 covered the following practice issues:
Change
Movements in restricted cash presented beneath statement of cash flows.
Change
Business to be sold for mixture of cash and shares in acquiring business classed as discontinued operation.
Change
Impairments lead to loss for year.
Change
Strategic report introduced, as emissions disclosures go beyond Guernsey requirements.
Change
Materiality disclosed for components of overall audit.

TNT Express N.V. Monitor

TNT Express N.V. Annual Report 2013
CR Monitor Issue: 
2014/0414
Company covered: 
TNT Express N.V.
Period End: 
31 December 2013
Report issued on 28 April 2014 covered the following practice issues:
Change
Reclassification of assets from assets held for sale leads to pre-tax continuing profit for year.
Pronouncements
End of corridor approach for pensions decreases equity, as income statement charge increases.
Pronouncements
Introduction of a table on offsetting financial assets and financial liabilities.
Change
Operations classed as discontinued to be reclassified as continuing.
Change
External auditors extend disclosures in audit report.

BBA Aviation plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2013/1106
Period End: 
30 June 2013
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2777 Transportation Services
Auditor: 
Deloitte
Pronouncements
Application of new pension rules reduces comparative profit.
Pronouncements
Application of fair value rules for Interim accounts increases financial instruments disclosures.
Change
Cash flows from interest received reclassified to investing activities.
Change
Deficit reduction plans disclosed following triennial pension scheme valuation.

Stobart Group Limited Monitor

Stobart Group Limited Annual Report 2013
CR Monitor Issue: 
2013/0901
Company covered: 
Stobart Group Limited
Period End: 
28 February 2013
Report issued on 06 September 2013 covered the following practice issues:
Divergence
No disclosure on remeasurement for discontinued operation.
Change
Resolution of inter-company situation included in finalised accounting for business combination.
Divergence
Unexplained restatement of segmental liabilities.

BBA Aviation plc

BBA Aviation plc Annual Report 2011
CR Monitor Issue: 
2012/0607
Company covered: 
BBA Aviation plc
Period End: 
31 December 2011
Report issued on 19 June 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Change in presentation currency from Sterling to US Dollar.
Change
Estimated decrease of pre-tax profit from revised IAS 19 disclosed.
Change
Summary table added to directors' remuneration report.
Change
Potential collapse of Euro added to principal risks and uncertainties.

Brisa - Auto-Estradas de Portugal SA Period End 31 December 2010

Brisa - Auto-Estradas de Portugal SA Annual Report 2010
CR Monitor Issue: 
2011/0802
Company covered: 
Brisa - Auto-Estradas de Portugal SA
Period End: 
31 December 2010
Report issued on 02 August 2011 covered the following practice issues:
Restatement
Adoption of new Interpretation on service concession arrangements leads to restatement.
Divergence
Senior management remuneration restated after Company Reporting criticism, but without explanation.
Change
Gain on disposal of business included in 'investment income'.
Change
Segmentation changes following change of policy on service concession arrangements.
Restatement
Restated foreign currency sensitivity analysis leads to lack of clarity.