Freezing a non rechargeable battery may extend its storage life.. My grandfather who was an electrician swore by it.. right or wrong thats what he did..
I have heard on a rechargeable that is exposed to high heat it is bad.. Moisture can form inside the cell.. Now in winter time i know some people leave there stuff in there veihicles and the cells are colder then a freezer.. Ive never really noticed any performance diff ..
I do know a few guys who use a heating blanket or pad and pre heat there packs before charging..