How do you account for the impact of IFRS16 on EBITDA (Lease Liabilities)?

When we show EBITDA, we use whatever accounting treatment the company itself uses - in particular, for companies that have adopted IFRS 16 (the post‑2019 lease standard), we treat leases as being on the balance sheet.

For companies adopting IFRS post 2019 introduction, operating leases are recorded on the balance sheet and incur associated depreciation and interest expenses.

We do not adjust financials to consistently apply one standard or another across regions - however we make the underlying annual reports available if you would like to adjust and analyse common items such as the treatment of depreciation, other income, lease liabilities or other criteria.

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