Presented at GEO London 2015: To make smarter recommendations related to your share plan, you’ve got to crunch the numbers. And when it comes to numbers, there are best practices which our panelists will share. These companies bring an unparalleled level of sophistication and dedication to financial reporting vis-a-vis their global share plans. Discover how the issuers rely on systems automation to produce numbers they can rely on — and how that information fuels smarter business decisions and greater organisational value. Come away with a checklist that can steer your next conversation with your CFO.

1. How to Impress Your CFO:
A Financial Institution Case Study
Elena Petrou, Share Schemes Manager, Aviva
Siobhan Hurley, Vice President, Global Stock & Rewards Services, Barclays
Marlies Brecher, Share Incentive Schemes Manager, Standard Bank
Don Drybrough, VP Corporate Solutions, Solium

2. Agenda
• Panel Introductions
• What Does A CFO Want?
– Influences To Financial Statements
– Analysis Of Influences, Through Various
Models And Scenarios
– Defendable, Auditable Analysis
• Q&A From Audience

3. Panelists
• Elena Petrou, Aviva
• Siobhan Hurley, Barclays
• Marlies Brecher, Standard Bank
• Don Drybrough, Solium

4. Motivation: What Is a CFO Looking
For?
• What Impacts The Financial Statements
Of A Company, And How Do We Measure
It?
– Influencers
– Analysis
– Audit

5. Influencer: Allocating Expense To A
Cost Centre
• Key Driver Is Ability To Allocate Expense
By Cost Centre, But Also To Report
Within A Cost Centre Hierarchy

6. • Expensing Costs To Employees Based On
Where They Are Currently (Mobility):
– Allows Functional Performance To Be
Accurately Measured (i.e. True Cost Of Sales
Team vs. Marketing)
– Allows Companies To Be Up-To-Date
• Ahead of HMRC/SARS/IRS, As The Requests Are
Becoming More Sophisticated
Influencer: Allocating Cost by Region
(Mobility)

7. Analysis: Forecasting
• Forecasting Performance Conditions
(Market & Non-market)
– These Have A Direct Impact On P&L
• When Working Out Year-End Position
We Have To Model ‘Scenarios’
– Impact Of Various Performance Metrics

8. Analysis: Management Metrics
• Extrapolating Data From The Numbers
– Number Of Awards By Grade
– Number OF Leavers By Grade
• Analysing Retention – Are Awards Working?

9. Analysis: Cash Modeling (HY & FY)
• Using The Share Price Of The Previous
Month To Book Our P&L

10. Analysis: Redundancies
• Understanding The Cost of Redundancies
(Good Leavers)
– Impact On Various Performance Conditions
(Incorporation To Estimated To Vest...Or Not)
– How Actuals Differ From Estimates
• Is A Change To Estimated Forfeitures Required?

11. Analysis: Timely
• Ability To Run And Create Custom Reports
– Now: On Today’s Data – Not On Historical
Values Or Assumptions
• From Real-Time Reports, To Quicker More
Accurate Analysis And Forecasting, To
More Dynamic Inputs
– Time From Idea To Defendable Position Is
Minutes

12. Audit: Defendable
• With A Global Footprint And Thousands Of
Cost Centres, Being Able To Defend And
Reconcile The Smallest Data Element Is
Key
• Expense Snapshots Allow Finance To Lock
Down Expense/Liability Reporting By
Reporting Period...For Life
– One Snapshot Built On The Previous, Allows
Clean, Reconcile Free Continuity Of Expense

13. Audit: Automation
• Effort From Assumptions To Report Is
Nominal
– Definable Variables
– Reduces Our Work
– Increases Accuracy
• Validations
– Cleaner More Consistent Data

14. Reconciliation Of Ideas
• CFOs Require Good Data To Make Good
Decisions
• This Is Achieved By Including:
– Reviewing And Assessing Financial
Influencers
– Good Data Analysis
– Defendable Reports, Ready For Audit

15. Thank You! Any Questions?
Marlies Brecher
Standard Bank
marlies.brecher@standardbank.co.za
Don Drybrough
Solium
don.drybrough@solium.com
Elena Petrou
Aviva
elena.petrou@aviva.com
Siobhan Hurley
Barclays
siobhan.l.hurley@barclays.com