Core TSIs : Lease Accounting : Reporting in Lease accounting : Lease schedule overview report : Lease schedule overview report - an overview
Lease schedule overview report - an overview
The Lease schedule overview report contains the following sections and information.
The first section shows a summary of the IFRS16 contract lines selected for this report and general data such as the date effective, end date and options.
Total overview: This section shows an overview of the balance sheet and profit & loss positions for both lessee and lessor.
Financial event Totals: This section represents a summary of all the financial events that occurred during the contractual period and the impact in the liability delta and RoU delta.
Movement table: For the selected contract and their contract lines, the movement table shows the balance positions and profit & loss flows for all the accounting period part of the requested time frame of the report. The periodic delta of liability and RoU is detailed by financial event when they occur during an accounting period.