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Implenia-HJB-2021-EN.pdf
events are described in note 4. 6 — SEGMENT REPORTING The Group’s business segments are based on the organisational units, for which the Implenia Executive Committee (IEC) and the Group Board of Directors are presented a report. The Board of Directors takes on the role of chief operating decision maker. It [...] measures excl. IFRS 16 Performance measures excl. IFRS 16 adjust for the impact of the IFRS 16 leasing standard. Reporting to the Implenia Executive Committee and Board of Directors contains figures that exclude the impact of IFRS 16. Production output Production output is calculated as the IFRS revenue [...] was CHF – 325.4 million (HY1.2020: CHF – 228.3 million) and, as expected, is temporarily at low levels ow- ing to seasonality and ongoing strategy execution. For the second half-year, Implenia expects Free Cash Flow to trend positively. Despite seasonality in the first half-year, the equity ratio increased[...]