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Half Year 2019 Accor SA Earnings Call Transcript
Ladies and gentlemen, welcome to the Accor Hotel Conference Call. I now hand over to Mr. Jean-Jacques Morin, Deputy CEO. Sir, please go ahead.
Good evening, ladies and gentlemen. Thanks for being with us this evening to review our H1 2019 results. Before we go through the performance of H1, let me highlight 2 items that shape the financials.
First off, the progress on the disposal of Orbis. As we are well advanced on that process, the result of the subsidiary are now insulated under discontinued operation in accordance with IFRS 5 accounting standards.
The second thing is the implementation of IFRS 16 accounting standard. This implies that there is no more distinction between operating and finance leases, and fixed rents are now accounted below EBITDA.
We disclosed on IFRS 16 pro forma account last June, and they're available on our website. They're also enclosed for your reference in the appendix to this presentation.
Now that we have cleared up these 2
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