I was looking on the Kalkhoff site earlier, and they do have a graph which indicates the expected battery CAPACITY against temperature - with maximum capacity at 20 degrees Celsius, but around 93% at freezing point. This sounds good, but in practical terms it doesn't mean much at all - read on....
Most people don't notice the reduction in capacity (which I'm told in some technologies can be as much as 30% at freezing point), but what you do notice is the drop in voltage under load, which can make the bike much more sluggish to ride - and consequently you are likely to be drawing more current for longer, which appears to show a much bigger reduction in capacity.
This is to be expected, because a battery works by means of a chemical reaction which produces current, and all chemical reactions are affected to a greater or lesser degree by temperature variations - so 10 degrees Celsius can make a huge difference to how a battery behaves.
Kalkhoff suggest that in cold weather you should bring your battery into the warm for a while before using it, and always before putting it on charge, though it is better stored pretty cold - they recommend (conservatively I feel) 10 degrees Celsius is a good storage temperature. Once the battery is warm it does generate some heat in use and therefore may well maintain its temperature while you're riding - though any benefit will vary between types and capacities - and how hard you use it.
Storing a battery cold is also a pretty obvious aid to longevity - you can slow down the age-related changes in this way. Not too cold though - not in your freezer!
Pity that doesn't work for the rest of us.
Rog.