Fastigheter är ofta den största enskilda tillgångsposten på balansräkningen och kan också stå för en av de största kostnadsposterna. Vi visar hur ni kan få kontroll på era fastighetskostnader, energiförbrukning, lokalplanering och nyttjandegrad. Vi kommer också att beröra hur de nya reglerna för redovisning av hyrda/leasade anläggningstillgångar kan mötas med hjälp av IBMs lösningar för Smarter Buildings. Talare: Claire Penny, Business Development Executive - Smarter Physical Infrastructure, IBM. Mer från dagen på http://bit.ly/sb13se

1. Leverage the value of your real
estate and assets
Dr Claire Penny/Business Development Executive
© 2013 IBM Corporation

2. Agenda
Why IBM?
Business Drivers to Justify Paradigm Changes in Real Estate Management
Focus on Forthcoming Changes in Lease Accounting Rules
Using IWMS to Unlock Value and Reduce Real Estate Costs
Questions?
© 2013 IBM Corporation

3. Agenda
Why IBM?
Business Drivers to Justify Paradigm Changes in Real Estate Management
Focus on Forthcoming Changes in Lease Accounting Rules
Using IWMS to Unlock Value and Reduce Real Estate Costs
Questions?
© 2013 IBM Corporation

4. Why IBM?
Size: IBM is one of the
world‟s largest information
technology companies
Scalability: IBM operates in
more than 170 countries with
approximately 434,000
employees in 2012.
Stability: IBM is 101 years
old and in 2012 year-end
from continuing worldwide
operations, IBM revenue was
$104.5 billion.

5. Agenda
Why IBM?
Business Drivers to Justify Paradigm Changes in Real Estate
Management
Focus on Forthcoming Changes in Lease Accounting Rules
Using IWMS to Unlock Value and Reduce Real Estate Costs
Questions?
© 2013 IBM Corporation

6. The need for efficiency in buildings is clear
2
3
30 percent
Real estate is the second
largest expense on the
income statement for most
companies.
In most organizations the real
estate portfolio is on the
balance sheet as the third
most valuable or expensive
single asset.
Facilities investments and
operating costs can be
more than 30% of
corporate annual spending.
2025
42 percent
1
By 2025, buildings
worldwide will become
the top energy consumers.
Worldwide, buildings
consume 42% of all
electricity – up to 50% of
which is wasted.
Buildings are the number 1
contributor to global CO2
emissions.

7. Public Sector Drivers for Change
Legislation
Estates too large
Pressure
to generate revenue
Organisation rationalisation
Ageing estate

8. Today‟s Banking and Finance CRE Executive: A New Dimension of
Efficiency
*http://www.joneslanglasalleblog.com/sqm/insights/today%E2%80%99s-banking-and-finance-cre-executive-a-new-dimension-of-efficiency
Jones Lang LaSalle’s 2011 Global CRE Survey*,
3 trends emerged for FSS CRE
IBM IWMS perfectly positioned to accelerate
efficiency
IBM IWMS expertise and standard offerings:
1. Smart
Growth
2. Flexibility
3. C-Suite
connection
Key Driver
Challenged by an extremely dynamic
Environment. Geographic rebalancing in
progress
Driven to achieve growth targets.
Rapid re-sizing. Embracing new ways
of working. All quick wins delivered –
Now focus is on strategy &
transformation
Pressure from the C-Suite.
Challenging KPI’s which provide
Opportunities to impact the financial and
strategic direction of the business.
 Real estate management
Build more effectiveness into real estate
operations
 Capital project management
Generate highest return on invested capital
 Facilities management
Increase utilization of facility assets
 Maintenance management
Extend the life of critical assets
 Environmental and energy management
Achieve sustainability goals
 Advanced technology platform
Extend facilities applications without
changes to source code

9. Economic drivers in Europe in 2013
EMEA Retailer Expansion Plans
Source: CBRE EMEA ViewPoint January 2013

10. Why care?
Finance
Real Estate
Sustainability
Because …
Because …
Because …
.. new accounting
rules will add billions
in real estate assets
to the balance sheets.
.. retail stores represent
top-line revenue and a
top-four cost of
business for majority of
retailers.
.. only one-third of
retailers have achieved
their stated energy
reduction goals.

11. Agenda
Why IBM?
Business Drivers to Justify Paradigm Changes in Real Estate Management
Focus on Forthcoming Changes in Lease Accounting Rules
Using IWMS to Unlock Value and Reduce Real Estate Costs
Questions?
© 2013 IBM Corporation

12. Pending Changes to FAS 13 & IAS 17
“These new leasing proposals will greatly impact every type and size business
in the United States. Whether a firm is public or private, this change would
impact literally every item a corporation leases - not just real
estate. Everything from computers to trucks, an ATM kiosk to a floor in an
office tower, would have to be capitalized on a balance sheet,”
Mindy Berman, Managing Director of Jones Lang LaSalle‟s Corporate Capital
Markets practice.

13. Current account practice
 Companies have a number of specific rules to
choose from to decide if a lease can be treated as a
capital lease or operating lease.
 There are two types of leases:
Finance
•
Recognise:
i. an asset
ii. liability
• accounted for
in a straightforward
manner.
Operating
• Most leases
• DON’T appear
on the balance sheet
• Expense for rent
recorded as it „s
incurred
The new regulations will end
this type of off-balance sheet
lease finance.

14. What people are saying
“This is bigger than Y2k ….I will have to add 350M to my balance sheet.”
John Lucchese, EVP Finance and Controller
Kindred Healthcare
“We need to cut to the chase…when can you get here for a meeting”
T. Mark Buford, Senior Vice President, Corporate Controller and Chief
Accounting Officer, Community Health Services
“This is my job for the next three years…. I have over 5B that I will have to add to
our balance sheet”
Tim Eichacker, Properties Controller, Best Buy

15. Convergence of global accounting rules affect the U.S.,
European Union and many other countries
Countries governed by IASB/FASB accounting standards

16. Pending changes to global lease accounting rules will place a huge
strain & impact on financial reporting for public companies
$1 billion
92 percent
in new assets to balance
sheets of large public
companies in the U.S.,
Europe and many other
countries.1
Many mid- to large-sized
companies expect
implementation to include
NOT PREPARED to implement the
new lease accounting rules.2
Compliance will require
a large effort to
implement
more than 1000 leases.
Compliance will require
new systems3.
Sources:
1 Goldman Sachs
2, 3 CFO Research Services

17. IBM IWMS (TRIRIGA) accelerates preparedness and enables
compliance with new lease accounting rules
A smarter way to achieve lease accounting compliance:
•
•
•
•
•
Accelerate capture of real estate and equipment lease abstracts from third-parties
Forecast balance sheet impact of lease renewals and new real estate transactions.
Simplify complex management of financial assumptions
Generate audit reports for real estate and equipment leases.
Model facility planning scenarios to reduce facility assets on the balance sheet.
Useful at many points in the process:
Prior to finalization of rules
During transition period
After effective date of rules
pre-built spreadsheets and
OSCRE-compliant templates to
accelerate loading of leases
details by up to 25%.
visual analysis and scenario
modeling to reduce facility
assets on the balance sheet by
up to 20%.
pre-built financial assumptions
management and financial
reporting to achieve auditable
lease accounting.

18. Agenda
Why IBM?
Business Drivers to Justify Paradigm Changes in Real Estate Management
Focus on Forthcoming Changes in Lease Accounting Rules
Using IWMS to Unlock Value and Reduce Real Estate Costs
Questions?
© 2013 IBM Corporation

19. Integrated Workplace Management Solutions drive business value
(Separate
Departmental
Solutions Integrated)
Value Add
(Facilities,
Operations etc)
Disparate Solutions
Value Add
Value Add
Stand Alone Point
Solutions
Business Metrics
Global Offerings
Repeatable Offerings
Regional Offerings
ProcessDriven
PerformanceDriven
(IWMS)
(PerformanceDriven IWMS)
Workplace Evolution

20. IWMS provides one version of the truth
Today‟s Real Estate Management
VP
Real
Estate
Future Real Estate Management - IWMS
CFO
VP
Real
Estate
CIO
Risk
Man
CFO
CIO
Plant
Manager
Risk
Man
Plant
Manager
IWMS
Project
Man
3rd Party
Energy
& Env
Man
FM
Financial
Planner
Space
Planner
Lease
Admin
Project
Man
3rd Party
TRIRIGA
Energy
& Env
Man
FM
Financial
Planner
Space
Planner
Lease
Admin

21. Centralising Real Estate Management
TRIRIGA replaces legacy systems, delivers efficiencies through automated processes
and assists with the effective management of the public sector estates by providing better
information and an improved user experience
Today: multiple systems
Future: IWMS
21

22. IWMS - Enabling efficiency and cost reduction across your entire
real estate portfolio.
Customer Request Central (self service, way-finding)
Business Analytics (KPIs, advanced reporting)
Real Estate
Management
Project
Management
Portfolio Planning
Program Management
Space Management
Site Selection
Fund Management
Transaction
Management
Lease Administration
Lease Accounting
AR Tenant Tracking
Payment Processing
Client Requests
Space
Management
Shared
Resources
Operations
& Service
Environmental
& Energy Mgt
Reserve Meeting Rooms
Contact Center
Space Chargeback
Hot-Desking/Hoteling
Service Management
CO2 Emission
Tracking
Scope Management
Space Requests
Reserve Equipment
Cost Management
Strategic Planning
Reserve Vehicle
Warranty
Management
Schedule Management
Move Management
Catering
Resource Management
Personnel Provisioning
Visitor Management
Permit Management
CAD Management
Room Setups
Vendor Engagement
Procurement
Shared/Common Data and Process Integration
Preventive
Maintenance
Utility Tracking
Waste Disposal
Water Consumption
Facility Assessment
Green Opportunities
Tracking
Security/Key
Management
Environmental
Certification
Inventory
Management
Energy Star
Integration
Capital Planning
Resource Planning
Common Workplace Platform, Database & Documents
Internal/External Integrations

23. IWMS drives Top-Line Performance:
Area
Opportunity
Value
Market Planning &
Site Selection
Reduce time from site
selection to contract
5% to 6% increase
in revenue weeks
Project Management
Reduce facility opening and
remodel development cycle
6% to 8% increase
in revenue weeks
International Coffee Retailor shortened new store delivers (from site
selection to cup of coffee) from 50+ days down to 32 days to gain
revenue days for each store with IBM TRIRIGA

24. IWMS drives Bottom-Line Performance:
Area
Lease
Admin/Accounting
Opportunity
Reduce expenses for
invalid charges & late fees
Value
5% to 8% reduction
in operating costs
Sporting Goods Retailor reduced monthly rent obligations by $2 million
by invoking Co-Tenancy rights with IBM TRIRIGA
Canadian Financial Company identified and stopped many invalid
charges within the leases with IBM TRIRIGA
Cell Phone Manufacturer stopped an auto-renewal of one lease avoiding a
45M Euro expense with IBM TRIRIGA

25. IWMS drives Bottom-Line Performance:
Area
Opportunity
Value
Facilities Planning
Reduce Inefficient workplaces
15% to 20% reduction
in occupancy costs
Semi-Conductor manufacturer increased people to workspace ratio from
1:1 to 1.5:1 and saved 30 million in a year with IBM TRIRIGA .
A European Cellular manufacturer reduced its facility portfolio by 17
percent with IBM TRIRIGA.
A Global 10 company generated more than $925 million/year in real
cost savings from facility portfolio reduction with IBM TRIRIGA.

26. IWMS drives Bottom-Line Performance:
Area
Opportunity
Value
Operations
Reduce costs through
streamlined maintenance
5% to 8% reduction in
maintenance costs
Financial Services/Retail Banking customer delivers frictionless workplace
and business services throughout the enterprise with IBM TRIRIGA,
reducing cost of operations while improving customer satisfaction
Higher Education customer gained 30-45 minutes of work time per
employee/per shift with IBM TRIRIGA allowing them to expand service
coverage without adding headcount.

27. IWMS drives Bottom-Line Performance:
Area
Opportunity
Value
Project Management
Reduce project costs through
increased project efficiencies
3% to 5% decrease
in project costs
Canadian reality company utilizes over 20 TRIRIGA Off-Line (excel) forms
that their vendors use to update their project management activities,
improving project governance and reducing costs
US Federal Agency commissioned inspection of over 240 facilities,
identified 38,685 deficiencies with an estimated repair/replace value from
$12.00 to $9M. Utilizing TRIRIGA‟s advanced capital planning and
estimating enhanced their decision support.

28. IWMS drives Bottom-Line Performance:
Area
Opportunity
Value
Energy
Reduce facility energy
costs/carbon emissions through
increased project efficiencies
15% + reductions in
energy costs
University collects, manages and analyzes data from buildings to gain
intelligence and insight to energy and facilities management for a
significant projected energy savings.
IBM consistently achieves energy cost reduction on equipment
monitored between 10-15% and reactive maintenance decreased by
16%

29. Summary of benefits: Top-Line Performance
Area
Opportunity
Value
Market Planning &
Site Selection
Reduce time from site
selection to contract
5% to 6% increase
in revenue weeks
Project Management
Reduce facility opening and
remodel development cycle
6% to 8% increase
in revenue weeks
Bottom-Line Performance:
Area
Opportunity
Value
Lease
Admin/Accounting
Reduce expenses for
invalid charges & late fees
5% to 8% reduction
in operating costs
Facilities Planning
Reduce Inefficient workplaces
15% to 20% reduction
in occupancy costs
Operations
Reduce costs through
streamlined maintenance
5% to 8% reduction in
maintenance costs
Project Management
Reduce project costs through
increased project efficiencies
3% to 5% decrease
in project costs
Energy
Reduce facility energy
costs/carbon emissions through
increased project efficiencies
15% + reductions in
energy costs
*Average ROI from Retail Customers in Revenue Week Increase
**Michael A. Bell, Gartner Research

30. Take Action Now!
Next steps:
Ask yourself these questions:
Do you want to:
Leverage the value of your real estate and assets?
Drive down costs?
Increase efficiency and productivity?
Learn more?
If yes, to any all of these Call or Email us
Peter Hargne, +46-70-7933319
peter.hargne@se.ibm.com
Claire Penny - +353 87 769 4790
Pennycla@ie.ibm.com
30
Bengt Brander, +46 70 793 1057
bengt.brander@se.ibm.com
Carsten Pedersen +45 5163 8666
carsten.pedersen@dk.ibm.com

31. Questions?
TACK!
© 2013 IBM Corporation