Restrictions on financial events
The following table indicates if a financial event is allowed in a closed period:
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