8575 Life Insurance

Prudential plc Monitor

Prudential plc Annual Report 2016
CR Monitor Issue: 
2017/0912
Company covered: 
Prudential plc
Period End: 
31 December, 2016
Report issued on 26 September 2017 covered the following practice issues:
Pronouncements
Narrative disclosure of impacts of new standards not yet adopted includes IFRS 16 "Leases" and amendments to IFRS 4 "Insurance contracts" and IAS 12 "Income taxes"
Change
Format of statement of financial position altered by exclusion of sub-totals and headings.
Change
Disclosure of critical accounting policies, estimates and judgements enhanced by use of a tabular format.
Change
Provision recognised in respect of sale of annuities following agreement with Financial Conduct Authority.
Change
Disclosure of relationship between tax expense and accounting profit enhanced by inclusion of additional narrative explanation in addition to the presentation of a reconciliation.
Change
Accruals and deferred income included in financial liability contractual maturity analysis.

Aviva plc Monitor

Aviva plc Annual Report 2017
CR Monitor Issue: 
2017/0712
Company covered: 
Aviva plc
Period End: 
31 December, 2016
Report issued on 25 July 2017 covered the following practice issues:
Restatement
Prior period correction recognised in respect of management charge rebates.
Pronouncements
Disclosure as per Solvency II capital adequacy regulation added on adoption.
Change
Enhancement of risk disclosure by inclusion of tabular presentation for risk preferences.
New
Introduction of a table showing principal risk trends.

Standard Life plc Monitor

Standard Life plc Annual Report 2016
CR Monitor Issue: 
2017/0710
Company covered: 
Standard Life plc
Period End: 
31 December, 2016
Report issued on 25 July 2017 covered the following practice issues:
Change
New class of provisions raised in respect of liability linked to enhanced annuities.
Change
Business acquisition results in bargain purchase gain.
Change
Tabular presentation of principal risk factors extended to include two new risks in respect of Investment performance’ and ‘strategic transition and delivery.
Pronouncements
Capital management disclosures enhanced by inclusion of statement of compliance with the Solvency II regulatory regime.

St. James’s Place plc Monitor

St. James’s Place plc Annual Report 2015
CR Monitor Issue: 
2016\0806
Company covered: 
St. James’s Place plc
Period End: 
31 December, 2015
Report issued on 23 August 2016 covered the following practice issues:
Pronouncements
Disclosure as per Solvency II capital adequacy Directive added on adoption.
Change
Disclosure of unobservable inputs used in valuing investment properties added.
Change
Areas of focus added to audit committee report.
Change
New measure of segmental income reviewed by chief operating decision maker.
Change
Expected utilisation or crystallisation dates disclosed for deferred tax assets and liabilities.
Restatement
Lease commitments restated to show total future minimum lease payments.

Pensions - Swiss Life

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8575 Life Insurance
Auditor: 
PricewaterhouseCoopers

Pensions - Swiss Life

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8575 Life Insurance
Auditor: 
PricewaterhouseCoopers

Aviva plc Monitor

Aviva plc Annual Report 2014
CR Monitor Issue: 
2015/0502
Company covered: 
Aviva plc
Period End: 
31 December 2014
Report issued on 08 May 2015 covered the following practice issues:
Pronouncements
Clarification of offsetting rules leads to grossing up of comparative assets & liabilities, with no impact on equity.
Change
Expected effects of proposed major acquisition disclosed.
Change
Joint venture and related loans moved from assets held for sale on abandonment of disposal plan.
Pronouncements
Scope exclusions in impending revenue Standard discussed.

Intangible assets - Standard Life plc

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
8575 Life Insurance
Auditor: 
PricewaterhouseCoopers

Segmental information - ING NV

Period End: 
31 December 2009
Period End Date: 
2009-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8575 Life Insurance
Auditor: 
Ernst & Young

Old Mutual plc

Old Mutual plc Annual Report 2010
CR Monitor Issue: 
2012/0215
Company covered: 
Old Mutual plc
Period End: 
31 December 2010
Report issued on 28 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
US life assurance operations classified as discontinued.
Change
Discontinued operations separated from the previous segment in which they were included.
Change
Changes to KPI disclosures including definitions and relevance.
Change
Restructuring provisions disclosed separately.