Data in the Contract portfolio overview report
The Contract portfolio overview 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.
◦ Reporting period start: start date of the reporting period, based on the financial year and the Financial period start reporting setting.
◦ Reporting period end: end date of the reporting period, based on the financial year and the Financial period end reporting setting.
Example: Financial year is 2020, from 04/01/2020 to 03/31/2021
Monthly accounting with the following report settings:
Financial start period = 1, Financial end period = 12,
Reporting period start: 4/1/2020, Reporting period end: 3/31/2021.
• Quantitative overview
This section is grouped into four categories: Statement of net position, Statement of changes in net position, Statement of cash flows and Non-lease payments. The overview is split for lessee and lessor.
◦ Statement of net position
The Additions to right-of-use and Reductions of right-of-use fields show the leases that start or end during the reporting period. Additions: the right-of-use of leases not taken into account at the start date of the reporting period. Reductions: the right-of-use of early terminated leases before the end date of the reporting period.
Changing data retrospectively in a closed period results in multiple accounting commitments in the first open accounting period. The amounts of the financial position show the values from either the latest or earliest commitment and not the accumulated values.
◦ Statement of changes in net position and Statement of cash flows
These sections display the sum of all the amounts of regular commitments whose actual start date falls between the accounting period start date and accounting period end date. The Interest expense and Depreciation are based on the actual dates.
◦ Non-lease payments
Guaranteed residual value: displays sum of all guaranteed residual value amounts at the end date of the lease, where the end date matches the reporting period.
Impairment loss: displays the sum of all impairment loss amounts with an impairment date that matches the reporting period.
Termination penalties: displays the sum of all 'reasonably certain' termination option penalty amounts at the end date of the lease, where the end date matches the reporting period.
• 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.
• Lease maturity schedule
This section shows an overview in time of the amounts to be paid (lessees) or to be received (lessors) for all active leases. The overview is split for lessee and lessor. It shows the data from the Financial year set in the report settings. Displays the sum of the amounts of the regular commitments whose actual start date falls between the reporting start date and end date. Data is grouped based on the financial year.
• Details
This overview shows data from the start of the reporting period until the end of the lease. Data in the details section of Lease maturity schedule is grouped based on the financial year.
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