2723 Containers & Packaging

DS Smith plc Monitor

DS Smith Plc Annual Report 2016
CR Monitor Issue: 
2016/1203
Company covered: 
DS Smith Plc
Period End: 
30 April, 2016
Report issued on 05 December 2016 covered the following practice issues:
Change
Consideration for business combination expressed on a cash, debt and pension free basis.
Change
‘Cyber risk’ identified as a new principal risk.
Pronouncements
Disclosure of expected changes in non-audit services and non-audit fees policy.
Change
Disclosure of new investment strategy for pension scheme’s assets.

Rexam plc Monitor

Rexam plc Annual Report 2015
CR Monitor Issue: 
2016/0505
Company covered: 
Rexam plc
Period End: 
31 December, 2015
Report issued on 10 May 2016 covered the following practice issues:
Change
Takeover of the company awaiting shareholder's approval.
Divergence
Effect of change in estimated useful life of machinery for future period is not shown.
Change
Deferred tax assets recognised in respect of tax losses now considered recoverable.
Restatement
Settlement of government indirect tax incentive restated from financing cash flow to operating cash flow.
New
Goodwill recognised on business combination.
Change
Extended associated undertaking summary financial information including current and non-current assets.

RPC Group plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/0111
Period End: 
30 September 2014
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2723 Containers & Packaging
Auditor: 
KPMG
Pronouncements
Joint venture moves to equity method from proportionate consolidation.
Divergence
Remuneration transaction arising from business combination described as "contingent consideration".
Change
"Adjusted items" presented separately on face of income statement.

DS Smith plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0405
Period End: 
31 October 2013
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2723 Containers & Packaging
Auditor: 
Deloitte
Pronouncements
Revised pension rules decrease comparative annual profit.
Pronouncements
Disclosure on fair values of financial instruments.
Divergence
Some expenses reclassified without explanation.
Change
Adjustments to fair values of acquired business disclosed for current period and since last interims.

RPC Group plc

RPC Group plc Annual Report 2012
CR Monitor Issue: 
2012/1003
Company covered: 
RPC Group plc
Period End: 
31 March 2012
Report issued on 11 October 2012 covered the following practice issues:
Inconsistent
No retrospective change in presentation of net pension finance charge which would have increased comparative operating profit by 5%.
Change
Aggregation of time bands in analysis of trade receivables.
Change
Contract provisions reported separately.
Change
Intended change in function of assets disclosed, along with intention to exit from existing business.

Rexam plc

Rexam plc Annual Report 2011
CR Monitor Issue: 
2012/0709
Company covered: 
Rexam plc
Period End: 
31 December 2011
Report issued on 18 July 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Underlying return on net assets reported for each segment.
Change
Aggregations in cash flow statements.
Change
Analyses of profit on disposal and components of other comprehensive income for a discontinued operation.

Inventories - Rexam plc

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
2723 Containers & Packaging
Auditor: 
PricewaterhouseCoopers