Event code | Event description | Event allowed in closed period? | Amount change allowed? |
---|---|---|---|
INITIAL | Initial | Y | Y |
AMOUNT_INC | Amount increase | Y | Y |
AMOUNT_DEC | Amount decrease | Y | Y |
CORRECTION | Difference in commitments after recalculation | N | N |
DELETE | Delete closed lease contract line | Y | N/A |
INDEXATION | Indexation | Y | Y |
LI_CORR | Lease incentive correction | Y | Y |
IDC_CORR | Initial direct cost correction | Y | Y |
REMEAS | Remeasurement | Y | Y |
QUANT_DECR | Scope reduction | N | N |
QUANT_INCR | Scope increase | Y | Y |
IMPAIRMENT | Impairment change | Y | N |
IMP_REV | Impairment reversal | Y | N |
RESTORCOST | Restoration cost change | Y | N |
RESIDUAL | Residual value change | Y | N |
SALE_LB | Sale and leaseback | Y | Y |
ASSET_RETURN | Return the asset at the end of the lease | Y | N |
SHORTEN | Shorten duration of lease contract line | Y | N |
Renewal options | |||
RENEWAL | Exercise renewal (set status to Applied) | Y | Y |
ADD_CER | Add certain renewal | Y | Y |
TO_CER | Set renewal option to certain | Y | Y |
TO_NOTCER | Set renewal option to not certain | N/A | Y |
EXE_NEWCER | Execute new certain renewal | Y | Y |
Termination options | |||
TERMINATE | Exercise termination (set status to Applied) | Y | Y |
ADD_TERCER | Add certain termination option | Y | Y |
TER_CER | Set termination option to certain | Y | Y |
NOT_TERCER | Set termination option to not certain | N/A | Y |
Purchase options | |||
PURCHASE | Exercise purchase (set status to Applied) | N | Y |
ADD_PURCER | Add certain purchase option | N | Y |
PUR_CER | Set purchase option to certain | N | Y |
NOT_PURCER | Set purchase option to not certain | N/A | Y |