Presentation on adoption of new accounting standards published on corporate website

In fiscal year 2018, CNH Industrial will adopt updated FASB accounting standards for revenue recognition (ASC 606) and retirement benefits accounting (ASU 2017-07) for U.S. GAAP reporting purposes.

These new standards will be adopted on a retrospective basis, and are not estimated to have a material impact on our consolidated revenues, net income, earnings per share and net industrial debt. As a result, starting with the first quarter of 2018, all current periods, and historical financial information will be presented on a recast basis, when the Company reports its quarterly earnings.

The presentation includes preliminary and unaudited recast financial statements for fiscal year 2016 and 2017, including 2017 by quarter, to provide full comparability for the historical periods, as well as the illustration of certain new non-GAAP financial measures that the Company intends to adopt starting from the first quarter of 2018.

Please visit: bit.ly/CNH_Industrial_Investor_Presentations for the full presentation and podcast.

CNH Industrial N.V. (NYSE: CNHI /MI: CNHI) is a global leader in the capital goods sector with established industrial experience, a wide range of products and a worldwide presence. Each of the individual brands belonging to the Company is a major international force in its specific industrial sector: Case IH, New Holland Agriculture and Steyr for tractors and agricultural machinery; Case and New Holland Construction for earth moving equipment; Iveco for commercial vehicles; Iveco Bus and Heuliez Bus for buses and coaches; Iveco Astra for quarry and construction vehicles; Magirus for firefighting vehicles; Iveco Defence Vehicles for defence and civil protection; and FPT Industrial for engines and transmissions. More information can be found on the corporate website: www.cnhindustrial.com^[2]

Contacts:Corporate CommunicationsEmail: [email protected]^[3]

Investor RelationsEmail: [email protected]^[4]

20180416_PR_CNH_Industrial_Accounting_Standards_Presentationhttp://hugin.info/163950/R/2184657/844078.pdf^[5]

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This announcement is distributed by Nasdaq Corporate Solutions on behalf of Nasdaq Corporate Solutions clients.The issuer of this announcement warrants that they are solely responsible for the content, accuracy and originality of the information contained therein.Source: CNH Industrial N.V. via Globenewswire

Topic: Press release summary http://www.acnnewswire.com From the Asia Corporate News Network

Copyright © 2018 ACN Newswire. All rights reserved. A division of Asia Corporate News Network.

References

1. ^{^} www.cnhindustrial.com (www.cnhindustrial.com)
2. ^{^} www.cnhindustrial.com (www.cnhindustrial.com)
3. ^{^} [email protected] (www.acnnewswire.com)
4. ^{^} [email protected] (www.acnnewswire.com)
5. ^{^} http://hugin.info/163950/R/2184657/844078.pdf (hugin.info)