Data in the Contract portfolio accounting period report
The Contract portfolio accounting period report contains the following sections and information:
• The first section shows general data such as the financial year, the start and end of the reporting period.
◦ Financial year: the financial year for reporting as selected in the Financial year reporting setting.
Example: Financial year is 2021, from 04/01/2020 to 03/31/2021
◦ Accounting standard: the Accounting standard as selected in the Financial year reporting setting.
Period covered by the report following report settings: Report period start = 1, Report period end = 12
Example: Report period start: 04/01/2020, Report period end: 03/31/2021.
• Quantitative overview
This section is grouped into four categories: Statement of financial position, Statement of profit and loss, Statement of cash flows and Non-lease payments. The overview is split for lessee and lessor.
◦ Statement of financial position
The Additions to right-of-use assets and Reductions of right-of-use assets fields show the leases that start or end during the reporting period. Additions: the recognition of right-of-use asset for leases that become active later than the start date of the reporting period. Reductions: the derecognition of right-of-use asset for leases that have been terminated before the end date of the reporting period.
◦ Statement of profit and loss
This section display the sum of Interest expense and Depreciation booked during the report period. Same logic applies to Short term lease amount rent expenses.
◦ Statement of cash flows
This section displays the sum of all regular payments that are booked during the period report.
◦ Non-lease payments
This section displays the sum of all payments booked during the report period, that are not regular payments.
• Contract disclosure records and Contract disclosure records before start date
For all selected contracts, the disclosure information is available in the section Contract disclosure records before start date (section 5, 6).
The disclosure information is also available in the section Contract disclosure records (section 3, 4) in case the contract start date is later than or equal to the start date of the selected financial year in the report.
The overview is split for lessee and lessor.
• Accounting period overview
Reporting table on actuals, only for the period set in the Report settings, no forecast. It contains values of the different flows that have been booked during the report period, and the corresponding balance positions, for each accounting period of the report period.
• Non-lease components
Guaranteed residual value: displays the sum of all guaranteed residual value amounts that have been booked during the reporting period.
Impairment loss: displays the sum of all impairment loss amounts with an impairment date that is within the reporting period.
Termination penalties: displays the sum of all early termination penalty amounts that have been booked during the reporting period.