Crh Plc · NYSE:CRH

Crh — Investor Day (September 2025)

7 slides from Crh's investor day presentation, September 2025

  1. Slide 1: IFRS Impact

    IFRS IFRS Impact Impact Myles Myles Lee Lee Finance Finance Director Director 1

  2. Slide 2: IFRS Transition - Overview

    IFRS Transition - Overview z Standards of particular relevance to CRH: Î Transition to IFRS (IFRS 1) Î Share-based Payments (IFRS 2) Î Business Combinations (IFRS 3) Î Deferred Taxation (IAS 12) Î Segmental Reporting (IAS 14) Î Employee Benefits (IAS 19) Î Joint Ventures (IAS 31) Î Intangible Assets

  3. Slide 3: IFRS Transition - Status of Key Options for CRH

    IFRS Transition - Status of Key Options for CRH z IFRS 1 transition options selected by CRH Î No restatement of business combinations prior to 1 January 2004 Î Previous fixed asset revaluations will be regarded as deemed cost Î Cumulative actuarial gains and losses for DB schemes will be recognised

  4. Slide 4: IFRS Transition - Status of Key Options for CRH

    IFRS Transition - Status of Key Options for CRH z Other transition options more complex with clear consensus still developing z CRH views well advanced z IFRS 2: will be implemented in respect of share option grants post 7 November 2002 z IAS 19: likely immediate recognition of post transition date

  5. Slide 5: IFRS Transition - Key Impacts on Income Statement

    IFRS Transition - Key Impacts on Income Statement Increases in net income z Cessation of goodwill amortisation from 1 January 2004 (transition date) Decreases in net income z Amortisation of any intangible assets on business combinations post transition date z Pension expense will mirror FRS 17 disc

  6. Slide 6: IFRS Transition - Key Impacts on Balance Sheet

    IFRS Transition - Key Impacts on Balance Sheet z IAS 12: deferred taxation: Î Grossing-up of deferred tax assets and liabilities currently shown net Î Knock-on effects of implementing other standards (financial instruments, share-based payments, DB pension schemes, intangible assets etc.) z IAS 19:

  7. Slide 7: IFRS Transition - Summary

    IFRS Transition - Summary z CRH IFRS transition process well underway z Transition eased to an extent by US GAAP SEC 20-F filing since 1988 z Plan orderly mid-2005 communication process of H1/Full Year 2004 IFRS numbers z Results announcements/presentations for 2005 and subsequent years will focus o

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