9570 Technology Hardware & Equipment

ASML Holding N.V. Monitor

ASML Holding N.V. Annual Report 2017
CR Monitor Issue: 
2018/0413
Company covered: 
ASML Holding N.V.
Period End: 
31 December, 2017
Report issued on 15 April 2018 covered the following practice issues:
Restatement
Restatement of sales breakdown included in segment disclosures.
Pronouncements
Disclosure of changes in liabilities arising from financing activities in line with amendment to IAS 7 "Statement of cash flows"
Pronouncements
Extended disclosure in respect of new standards including quantification of the expected impact of IFRS 16 "Leases".
Change
Summary information disclosed in respect of newly acquired associate.
Change
Disclosure of related party transactions with associate.

Infineon Technologies AG Annual Report

Infineon Technologies AG Annual Report 2017
CR Monitor Issue: 
2018/0212
Company covered: 
Infineon Technologies AG
Period End: 
30 September, 2017
Report issued on 27 February 2017 covered the following practice issues:
Pronouncements
Disclosure of future impacts of new standards yet to be adopted including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Pronouncements
Discussion of key audit matters included in audit report.
Change
Loss on disposal of subsidiary included in other operating expenses.

ASML Holding N.V. Monitor

ASML Holding N.V. Annual Report 2016
CR Monitor Issue: 
2017/0911
Company covered: 
ASML Holding N.V.
Period End: 
31 December, 2016
Report issued on 26 September 2017 covered the following practice issues:
Change
Detailed description of what significant goodwill recognised on business combination represents.
Change
Free cash flow added as a new key performance indicator.
New
Introduction of discussion on strategic objectives in respect of stakeholder groups.
Change
Additional principal risks identified in respect of development of new technology and uncertainties in respect of investment to be acquired.
Change
Audit report enhanced by inclusion of extended discussion on audit approach and scope including the use of diagrams.
New
Discussion of directors remuneration policy added to supervisory board report.

Imagination Technologies Group plc Monitor

Imagination Technologies Group plc Annual Report 2016
CR Monitor Issue: 
2017/0410
Company covered: 
Imagination Technologies Group plc
Period End: 
30 April, 2016
Report issued on 25 April 2017 covered the following practice issues:
Change
Breach of a covenant of a borrowing facility results in re-classification of a liability as current.
Change
Discussion of going concern assumption includes reference to covenant breach.
Change
Disclosure of principal risks extended to include discussion of covenant breach.
Change
Income statement format altered with "separately disclosable items" highlighted in a separate column.
Restatement
Research and development disclosure restated following a more appropriate cost allocation.
New
Separate disclosure of movements in provisions introduced.

Fair Value measurement -ASML Holding N.V.

Period End: 
31 December, 2016
Period End Date: 
2016-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
9576 Semiconductors
Auditor: 
KPMG

Infineon Technologies AG Monitor

Infineon Technologies AG Annual Report 2016
CR Monitor Issue: 
2017/0304
Company covered: 
Infineon Technologies AG
Period End: 
30 September, 2016
Report issued on 14 March 2017 covered the following practice issues:
Restatement
Restatement of segment information as a result of reallocation of a business.
Change
Presentation of deferred tax assets altered to be net of valuation allowance.
Change
Disclosure of items on which no deferred tax assets are recognised is added.

Share-based payments - ASML Holding N.V.

Period End: 
31 December, 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
9576 Semiconductors
Auditor: 
Deloitte

Share-based payments - ASML Holding N.V.

Period End: 
31 December, 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
9576 Semiconductors
Auditor: 
Deloitte

Pace Plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/0903
Period End: 
30 June 2015
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
9578 Telecommunications Equipment
Auditor: 
KPMG
Divergence
Costs of impending combination classed as exceptional, but terms not described.
Change
Prior period adjustments to tax attributed to research and development tax credits.
Change
Calculation of underlying operating costs disclosed.
Change
Disclosure on legal contingencies introduced.