Temenos Ag · SIX:TEMN
Temenos — Investor Presentation (February 2019)
13 slides from Temenos's investor presentation, Feb 12, 2019
Slide 1: Temenos – The Banking Software Company
TEMENOS THE BANKING SOFTWARE COMPANY
Slide 2: IFRS 16 Overview
IFRS 16 Overview 12 February 2019
Slide 3: Disclaimer
Disclaimer Any remarks that we may make about future expectations, plans and prospects for the company constitute forward-looking statements. Actual results may differ materially from those indicated by these forward-looking statements as a result of various factors. In particular, the forward-looki
Slide 4: Temenos transition to IFRS 16 Leases
Temenos transition to IFRS 16 “Leases” IFRS 16 “Leases” primarily changes lease accounting for lessee and moves to single accounting model eliminating the distinction between finance leases and operating lease. Leases qualified under IFRS16 will be captured on the balance sheet from 1st January 20
Slide 5: Financial statement changes
IFRS 16 Financial statement changes 5
Slide 6: Financial statement changes
IFRS 16 Financial statement changes Statement of Financial Position IAS 17 IFRS 16 On Balance Lease Asset Sheet Lease Liabilities Off Balance Operating Sheet lease Asset Liabilities 5
Slide 7: Financial statement changes
IFRS 16 Financial statement changes Statement of Financial Position Income Statement IAS 17 IFRS 16 IAS 17 IFRS 16 Single On Balance Lease Asset Operating Operating Depreciation Sheet Lease Liabilities Profit Lease Expense expenses Finance Interest Cost Costs,net Off Balance Operating Sheet lease Ef
Slide 8: Financial statement changes
IFRS 16 Financial statement changes Statement of Financial Position Income Statement Cash Flow Statement IAS 17 IFRS 16 IAS 17 IFRS 16 IAS 17 IFRS 16 Single Single On Balance Lease Asset Operating Operating Depreciation Operating Operating Sheet Lease Liabilities Profit Lease Expense Cash Flow Lease
Slide 9: Impact of IFRS 16
| Impact of IFRS 16 QW TEMENOS = ¢
Slide 10: Impact of IFRS 16
Impact of IFRS 16 Statement of Financial Position IAS 17 IFRS 16 On Balance Lease Asset Sheet Lease Liabilities Off Balance Operating Sheet lease In USDm Balance Sheet ** Right of use asset c.$50m Lease liabilities c.$52m Equity c.$2m **Estimated impact on 2019 Opening Balance sheet 6
Slide 11: Impact of IFRS 16
Impact of IFRS 16 Statement of Financial Position Income Statement IAS 17 IFRS 16 IAS 17 IFRS 16 Single On Balance Lease Asset Operating Operating Depreciation Sheet Lease Liabilities Profit Lease Expense expenses Finance Interest Cost Costs,net Off Balance Operating Sheet lease Effect if total expe
Slide 12: Impact of IFRS 16
Impact of IFRS 16 Statement of Financial Position Income Statement Cash Flow Statement IAS 17 IFRS 16 IAS 17 IFRS 16 IAS 17 IFRS 16 Single Single On Balance Lease Asset Operating Operating Depreciation Operating Operating Sheet Lease Liabilities Profit Lease Expense Cash Flow Lease Cash expenses Flo
Slide 13: Thank You
7 Thank You temenos.com