Bermuda

Lancashire Holdings Limited Monitor

Lancashire Holdings Limited Annual Report 2018
CR Monitor Issue: 
2019/0506
Company covered: 
Lancashire Holdings Limited
Period End: 
31 December, 2018
Report issued on 10 May 2019 covered the following practice issues:
Pronouncements
The adoption of IFRS 15 Revenue from Contracts with Customers from 1 January 2018.
Pronouncements
The expected future impact of adopting IFRS 17 Insurance Contracts, IFRS 9 Financial Instruments and IFRS 16 Leases is disclosed.
Change
Additional disclosure on alternative performance measures used in the Report.
Change
‘Brexit’ is identified as a new principal risk.

Lancashire Holdings Limited Monitor

Lancashire Holdings Limited Annual Report 2017
CR Monitor Issue: 
2018/0813
Company covered: 
Lancashire Holdings Limited
Period End: 
31 December, 2017
Report issued on 21 August 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Change
Separate disclosure of director and auditor responsibilities in the audit report.
Change
Disclosure of transaction with subsidiary of associated undertaking included in related party transactions note.
Change
Disclosure of change in performance conditions attached to director share-based payment plan.
Change
Extended disclosure in respect of insurance losses.

Hiscox Ltd Monitor

Hiscox Ltd Annual Report 2017
CR Monitor Issue: 
2018\0613
Company covered: 
Hiscox Ltd
Period End: 
31 December, 2017
Report issued on 17 July 2018 covered the following practice issues:
Pronouncements
Disclosure enhanced in relation to impact of IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 17 "Insurance contracts".
Restatement
Restatement of cash flow amount from operating activities to investing activities.
Restatement
Restatement in presentation of investment results to exclude investment management fees.
Change
Extended disclosure of principal risk factors.
Change
Profit and cash flow information disclosed in respect of operations disposed.
Change
Disclosure of change in reporting currency.