7577 Water

Severn Trent Plc Monitor

Severn Trent Plc Annual Report 2018
CR Monitor Issue: 
2019/0209
Company covered: 
Severn Trent Plc
Period End: 
31 March, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
New disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRS 16 “leases”.
Change
Discussion of key audit matters included in the audit report.
Restatement
Disclosure made in respect of discontinued operations with restatement of comparative information.
Change
Finalisation of provisional fair values in respect of a prior year business acquisition.
Change
Disclosure made in respect of post balance sheet event.

United Utilities Group PLC Monitor

United Utilities Group PLC Annual Report 2017
CR Monitor Issue: 
2018/0316
Company covered: 
United Utilities Group PLC
Period End: 
31 March, 2017
Report issued on 27 March 2018 covered the following practice issues:
Pronouncements
Disclosure of proposed changes to non-audit services policy.
Pronouncements
Extended disclosure on the future impact of IFRS 9 "Financial instruments".
Pronouncements
Disclosure on the future impact of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Quantified information as to the future impact of IFRS 16 "Leases".
Change
Summarised disclosure in respect of proposed changes in directors' remuneration policy.
Change
Disclosure of derivatives included in pension scheme asset categories.

Severn Trent plc Monitor

Severn Trent plc Annual Report Year
CR Monitor Issue: 
2017/1102
Company covered: 
Severn Trent plc
Period End: 
31 March, 2017
Report issued on 7 November 2017 covered the following practice issues:
Restatement
Business disposed of to newly formed joint venture reflected as discontinued operation.
Change
Goodwill on acquisition attributed to anticipated future synergies and future growth potential.
Change
Gain on disposal of Italian operations reflected as exceptional.
Change
New note to the accounts added discussing alternative performance measures.

United Utilities Group PLC Monitor

United Utilities Group PLC Annual Report 2016
CR Monitor Issue: 
2016/1206
Company covered: 
United Utilities Group PLC
Period End: 
31 March, 2016
Report issued on 12 December 2016 covered the following practice issues:
Change
Reclassification of operating cost items results in restatement of comparatives.
New
Reconciliation of net debt disclosed.
Pronouncements
Brief disclosure on the probable impact of new lease standard introduced.
Change
Disclosure of calculation of the fair value of matching share awards to directors.

Severn Trent Plc Monitor

Severn Trent Plc Annual Report 2016
CR Monitor Issue: 
2016/1005
Company covered: 
Severn Trent Plc
Period End: 
31 March, 2016
Report issued on 10 October 2016 covered the following practice issues:
Restatement
Grant contributions received in respect of infrastructure assets treated as deferred income rather than deducted from value of asset.
Change
Reporting segments redefined but prior year comparative information is not available.
Change
Maturity analysis of gross obligation under finance lease is disclosed separately.

United Utilities Group plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/0104
Period End: 
30 September 2014
ICB Industry Classification: 
7577 Water
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 11 leads to equity accounting for joint ventures.

Severn Trent Plc Monitor

Severn Trent Plc Annual Report 2014
CR Monitor Issue: 
2014/0916
Company covered: 
Severn Trent Plc
Period End: 
31 March 2014
Report issued on 30 September 2014 covered the following practice issues:
Pronouncements
Fair value of borrowings decreases by 3.4% in light of new rules.
Pronouncements
Fair value of derivative liabilities increases under new valuation rules.
Change
Post tax discount rate used in goodwill impairment test disclosed.
Pronouncements
Revised pension rules decrease profit before tax by 6.7%.
Change
Strategic report introduced under new UK regulations.

Severn Trent Plc Monitor

Severn Trent Plc Annual Report 2013
CR Monitor Issue: 
2013/0913
Company covered: 
Severn Trent Plc
Period End: 
31 March 2013
Report issued on 30 September 2013 covered the following practice issues:
Change
Change in tax allocation of income across periods disclosed.
Divergence
Non-compliance with UK whistleblowing recommendations disclosed.
Pronouncements
Early compliance with some UK Government proposals on directors' remuneration.
Pronouncements
Impact of impending changes to pension rules quantified.

Intangible assets - Veolia Environment SA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
7577 Water
Auditor: 
KPMG