7573 Gas Distribution

National Grid plc Monitor

National grid plc Annual Report 2018
CR Monitor Issue: 
2018/0809
Company covered: 
National grid plc
Period End: 
31 March, 2018
Report issued on 14 August 2018 covered the following practice issues:
Pronouncements
Extended disclosure as to the future impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers" including quantifcation.
Change
Multi-column income statement format adopted highlighting exceptional items and re-measurements.
Change
Re-classification of commodity derivative contracts in statement of financial position.
Change
Disclosure in respect of US tax changes including reduction of corporate income tax rate from 35% to 21%.

Centrica plc Monitor

Centrica plc Annual Report 2017
CR Monitor Issue: 
2018/0615
Company covered: 
Centrica plc
Period End: 
31 December, 2017
Report issued on 19 June 2018 covered the following practice issues:
Restatement
Change in presentation of exceptional items.
Pronouncements
Extended disclosure in respect of new accounting standards issued but not yet effective namely IFRS 9 "Financial instruments"and IFRS 17 "Insurance contracts".
Change
Discussion of key audit matters included in auditors' report.
Change
Enhanced risk disclosures including the presentation of risk framework and risk management diagrams.

Centrica plc Monitor

Centrica plc Annual Report 2015
CR Monitor Issue: 
2016/0510
Company covered: 
Centrica plc
Period End: 
31 December, 2015
Report issued on 24 May 2016 covered the following practice issues:
Change
Going concern of the company identified as an area of audit focus.
Change
Impact of reduction in the tax rate identified as exceptional item.
Change
Change in profit measure used for evaluating segmental performance.
Pronouncements
Brief disclosure of impending leases Standard.
Pronouncements
Viability statement published, looking ahead for three years.

Non-controlling interests - Centrica

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
7573 Gas Distribution
Auditor: 
PricewaterhouseCoopers

Financial instrument offset RWE

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
7573 Gas Distribution
Auditor: 
PricewaterhouseCoopers
Annual Report: 

Cash Flow Statements - Enagas SA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
7573 Gas Distribution
Auditor: 
Deloitte

Cash Flow Statements - Enagas SA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
7573 Gas Distribution
Auditor: 
Deloitte

Leases - Centrica plc

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
7573 Gas Distribution
Auditor: 
PricewaterhouseCoopers

Snam Rete Gas SpA Period End 31 December 2009

Snam Rete Gas SpA Annual Report 2009
Purchase method not applied to acquisitions
Italian gas provider Snam Rete Gas does not apply the purchase method to acquisition of two companies from its parent Eni as it falls out of the scope of IFRS and accounts for the excess of consideration over book values of net assets acquired as a reduction in equity which reduces by 24%.