Investor Presentaiton
DNA
IFRS 16 impact on DNA's Income
Statement and Balance Sheet in 2019
Impact of IFRS 16 is mainly coming from long-term leasing
contracts of premises, equipment facilities and leasing cars
ā Instead of leasing expenses, depreciation and interests will
be recorded into the income statement:
"
"
Liabilities increase about EUR 81 million and property,
plant and equipment about EUR 84 million
EBITDA, positive impact of about EUR 17 million
Depreciation increase about EUR 17 million
Finance expenses increase about EUR 1 million
Net debt/EBITDA ratio will deteriorate about 0.2
Investments will increase about EUR 8 million.
IFRS 16 won't have an impact on operative capex.
EUR, million
Net sales
2019
Other operating expenses
-17
EBITDA
17
Depreciation, amortisation and impairments
17
Operating result, EBIT
0
Financial expenses
1
-1
Net result before income tax
DNA's Financial Statements Bulletin 2018
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