8675 Specialty REITs

Big Yellow Group PLC Monitor

Big Yellow Group PLC  Annual Report 2016
CR Monitor Issue: 
2016/1007
Company covered: 
Big Yellow Group PLC
Period End: 
31 March, 2016
Report issued on 17 October 2016 covered the following practice issues:
Change
Discussion of a new area of risk in the table of Principal risks.
Change
Restatement of summarised financial information for investment in associate following change in accounting treatment of a lease.
Restatement
Expanded breakdown of cash flows from borrowings within financing activity section of the cash flow statement.
New
Acquisition of new stores identified as post balance sheet event.
Change
Viability statement looking forward for four years presented.
Pronouncements
Presentation of a full list of subsidiaries rather than just principal subsidiaries.

Big Yellow Group plc Monitor

Big Yellow Group plc Annual Report 2015
CR Monitor Issue: 
2015/1002
Company covered: 
Big Yellow Group plc
Period End: 
31 March, 2015
Report issued on 13 October 2015 covered the following practice issues:
Change
No revaluation gain or loss on acquisition of former associate holding investment property.
Change
Table of risks distinguishes impacts and mitigation.

Big Yellow Group PLC Monitor

Big Yellow Group PLC Annual Report 2014
CR Monitor Issue: 
2014/0911
Company covered: 
Big Yellow Group PLC
Period End: 
31 March 2014
Report issued on 19 September 2014 covered the following practice issues:
Pronouncements
Credit value adjustment of derivative financial instruments implemented.
Pronouncements
Investment properties disclosed at Level 3 of fair valuation hierarchy.
Change
Strategic report referred to in audited accounts.

Big Yellow Group PLC Monitor

Company Name Annual Report Year
CR Monitor Issue: 
2013/1012
Company covered: 
Big Yellow Group PLC
Period End: 
31 March 2013
Report issued on 28 October 2013 covered the following practice issues:
Restatement
Recognition of VAT receivable leads to restatement of net assets per share.
Change
Refinancing costs disclosed on face of income statement.
Change
Board gender diversity statement introduced.

Big Yellow Group plc

Big Yellow Group plc Annual Report 2012
CR Monitor Issue: 
2012/1006
Company covered: 
Big Yellow Group PLC
Period End: 
31 March 2012
Report issued on 17 October 2012 covered the following practice issues:
Change
Effect of proposed introduction of VAT on self-storage rentals on property valuations disclosed.
Change
Potential VAT reimbursement not recognised.
Change
Other distributable reserves subsumed under retained earnings.
Change
Financial input added to sustainability disclosures.
Change
New Code adopted for corporate governance.
Restatement
Share options granted restated.