Report issued on 28 November 2017 covered the following practice issues:
Post balance sheet change in discount rate taken into account in valuation of insurance liabilities.
Presentation of a sensitivity analysis in respect of discount rate applied when valuing insurance liabilities.
Restatement of cash flow statement following reclassification.
Market risk identified as a new principal risk factor.
Presentation of audit report enhanced by inclusion of audit approach summary and diagrams in respect of audit scope and materiality.
Additional performance measures discussion introduced.
