3533 Brewers

Heineken N.V. Monitor

Heineken N.V. Annual Report 2017
CR Monitor Issue: 
2018/0519
Company covered: 
Heineken N.V.
Period End: 
31 December, 2017
Report issued on 22 May 2018 covered the following practice issues:
Pronouncements
Disclosure of impact of new standards issued but not yet adopted including quantification in respect of IFRS 15.
Change
Qualitative description of factors that make up business acquisition goodwill.
Change
Extended disclosure in respect of pension plan assets and obligations.
Change
Enhanced disclosure on fair value hedges includes maturity analysis.
Restatement
Change in segment measure of profit.
Change
Introduction of a reconciliation table showing movements in current interest bearing liabilities excluding bank overdrafts and commercial papers.

Carlsberg ASA Monitor

Company Name Annual Report Year
CR Monitor Issue: 
2018/0407
Company covered: 
Carlsberg ASA
Period End: 
31 December, 2017
Report issued on 10 April 2018 covered the following practice issues:
Restatement
Inter segment transfer results in restatement of comparatives.
Change
Change in the calculation of Return on invested capital.
Pronouncements
Extended disclosure on new standards issued but not yet adopted namely IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Pronouncements
Additional cash flow disclosure of changes in liabilities arising from financing activities.
Restatement
Restatement of comparative statement of changes in equity without explanation.

Heineken N.V. Monitor

Heineken N.V. Annual Report 2016
CR Monitor Issue: 
2017/0810
Company covered: 
Heineken N.V.
Period End: 
31 December, 2016
Report issued on 22 August 2017 covered the following practice issues:
Pronouncements
IFRIC interpretation leads to change in presentation in respect of cash pooling arrangements.
Change
Reconciliation of non IFRS segment profit measure to profit before tax added.
Change
Proposed change to the measure of performance applied to awards made to directors under a long-term variable award plan.
Change
Disclosure of key assumption applied when calculating fair value less cost of disposal linked to fixed asset impairment.
Restatement
Restatement of figures for "raw material purchase contracts" and "other off-balance sheet obligations".

Carlsberg ASA Monitor

Carlsberg ASA Name Annual Report Year
CR Monitor Issue: 
2017/0602
Company covered: 
Carlsberg ASA
Period End: 
31 December, 2016
Report issued on 6 June 2017 covered the following practice issues:
Restatement
Disclosure of changes in segment presentation and proposed changes in segmentation.
Change
Change in calculation of return on invested capital.
Pronouncements
Disclosure of expected impact of implementation of new revenue standard.
Pronouncements
Disclosure of impacts of new impending leasing standard introduced.
Pronouncements
Introduction of key audit matter in auditors’ report.

Carlsberg ASA Monitor

Carlsberg Annual Report 2015
CR Monitor Issue: 
2016/0406
Company covered: 
Carlsberg
Period End: 
31 December, 2015
Report issued on 08 April 2016 covered the following practice issues:
Restatement
Goodwill increased retrospectively following decision not to sell acquired businesses.
Change
Impairment of assets results in loss for the period.

SABMiller plc Monitor

SABMiller plc Annual Report 2014
CR Monitor Issue: 
2014/1104
Company covered: 
SABMiller plc
Period End: 
31 March 2014
Report issued on 10 November 2014 covered the following practice issues:
Change
Key performance indicators changed, as net investment hedges included in net debt.
Pronouncements
Fair value hierarchy table introduced for financial assets not carried at fair value.
Pronouncements
Offsetting table presented for financial instruments.
Pronouncements
Pensions risks and sensitivities disclosed, as new pensions rules reduce comparative profit before tax by 0.7%.
Change
Strategic report published.

Hedge accounting - Carlsberg A/S

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3533 Brewers
Auditor: 
KPMG

Business combinations - Carlsberg A/S

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3533 Brewers
Auditor: 
KPMG