Contract

Reference to the contract.

Contract group

Contract group entered on the contract.

Contract line

Reference to the contract line.

Payment?

Yes, when the contract line represent a lessee (paid) lease, No when the contract line represents a lessor (received) lease.

Property

Reference to the property entered on the contract line.

Accounting standard

Accounting standard entered on the contract line.

When a contract line is set with dual GAAP, one actual periodic reporting data is created per accounting standard.

Contract type

Contract type entered on the contract line.

Cost center

The cost center entered on the contract line, valid for the closure date of the period (see Life cycle).

Financial reporting entity

Financial reporting entity entered on the contract line, at the moment the actual periodic reporting data is created.

Operating company

By reference, the operating company to which is attached the financial reporting entity entered on the contract line, at the moment the actual periodic reporting data is created.

Currency

Currency entered on the contract line.

When a contract line is set with multi-currency, one actual periodic reporting data is created for contract currency and a second one for reporting currency.

Accepting contracting party

The accepting party entered on the contract, valid for the closure date of the period (see Life cycle).

Offering contracting party

The offering party entered on the contract, valid for the closure date of the period (see Life cycle).

Accounting period

Reference to the accounting period of the actual periodic reporting data.

Start date

The start date of the actual periodic reporting data.

End date

The end date of the actual periodic reporting data.

Posting category

The posting category of the postings from which the actual periodic reporting data has been created (Provisional of Final).

RoU historical cost at start

Gross book value (historical costs) of the right-of-use asset: opening balance, variation for the period, closing balance.

PROP

RoU historical cost at delta

RoU historical cost at end

Accumulated depreciation at start

Accumulated depreciation of the right-of-use asset: opening balance, variation for the period, closing balance.

ACCDEPR

Accumulated depreciation delta

Accumulated depreciation at end

Accumulated impairment at start

Accumulated impairment of the right-of-use asset: opening balance, variation for the period, closing balance.

ACCIMP

Accumulated impairment delta

Accumulated impairment at end

ROU carrying value at start

Net book value (carrying value) of the right-of-use asset: opening balance, variation for the period, closing balance.

Calculated as the sum of the above three.

ROU carrying value delta

ROU carrying value at end

Short-term lease liability at start

Lease liability, short-term: opening balance, variation for the period, closing balance.

ST_LELI

Short-term lease liability delta

Short-term lease liability at end

Long-term lease liability at start

Lease liability, long-term: opening balance, variation for the period, closing balance.

LT_LELI

Long-term lease liability delta

Long-term lease liability at end

Restoration costs at start

Restoration costs, recognition of the variation for the period.

Note that currently the unwinding of the provision of restoration costs is not booked from Planon Lease accounting, so only the 'delta' is reported.

RECO

Restoration costs delta

Restoration costs at end

Suspense account - expense

Lease payment paid for the period.

ESUSP

Initial direct costs

Initial direct cost from a lease starting during the period.

ACCP_IDC

Lease incentive

Lease incentive recognized during the period.

ACCP_LI

Prepayment before start of contract

Prepayment of rent during the period.

PREPAYBS

Upfront prepayment

Lease payment paid upfront during the period.

PREPAYUP

Lease modification direct costs

Direct costs incurred for a lease modification during the period.

ACCP_LMDC

Transfer right-of-use asset

Transfer of the carrying value of the right-of-use asset, when the leased asset is purchased during the period.

TRANSROU

Transfer guaranteed residual value

Payment on behalf of a guaranteed residual value during the period.

TRANSGRV

Retained earnings

Retained earnings recognized during the period.

RETAERN

Impairment reversal

Reversal of impairment recognized during the period.

IMP_REV

Financial expenses

Financial expenses (interest) for the period.

FIEX

Depreciation

Depreciation expense for the period.

DEPR

Impairment loss

Impairment loss recognized during the period.

IMPL

Penalty

Penalty recognized during the period.

PENALTY

Purchase

Purchase price recognized during the period.

PURCHASE

RoU depreciation loss

Depreciation loss recognized during the period.

PROP_DEPRL

Gain / loss

Generic gain/loss recognized during the period.

GALO

Gain / loss on scope reduction

Gain/loss from a reduce scope recognized during the period.

SR_GALO

Forex - gain / loss

Foreign exchange gain/loss recognized during the period.

FX_GALO

Onboarding gain/loss

Gain/loss from onboarding an existing lease recognized during the period.

ONB_GALO

Lease liability 1 to 12 months

Maturity of the lease liability (carrying value / discounted amount), for each related period of forecast.

Lease liability 13 to 24 months

Lease liability 25 to 36 months

Lease liability 37 to 48 months

Lease liability 49 to 60 months

Lease liability over 60 months

Lease liability total

Maturity of the lease liability (carrying value / discounted amount) for the remaining term of the lease.

Interest 1 to 12 months

Maturity of interest expense, for each related period of forecast.

Interest 13 to 24 months

Interest 25 to 36 months

Interest 37 to 48 months

Interest 49 to 60 months

Interest over 60 months

Total interest

Maturity of interest expenses for the remaining term of the lease.

Undiscounted lease liability 1 to 12 months

Maturity of the lease liability (cash-flow / undiscounted amount), for each related period of forecast.

Undiscounted lease liability 13 to 24 months

Undiscounted lease liability 25 to 36 months

Undiscounted lease liability 37 to 48 months

Undiscounted lease liability 49 to 60 months

Undiscounted lease liability over 60 months

Undiscounted lease liability total

Maturity of the lease liability (cash-flow / undiscounted amount) for the remaining term of the lease.

Lease liability future rem. 1 to 12 months

For auditability purposes: amount of remeasurement of the lease liability occurring in each related period of forecast.

If a remeasurement of the lease liability is still present in the future (i.e. hasn't been remeasured in the current carrying value), then it breaks the reconciliation between the carrying values of lease liability short-term and long-term and the maturity table.

Lease liability future rem. 13 to 24 months

Lease liability future rem. 25 to 36 months

Lease liability future rem. 37 to 48 months

Lease liability future rem. 49 to 60 months

Lease liability future rem. over 60 months

Lease liability future remeasurement total

Total amount of remeasurement(s) of the lease liability occurring during the remaining term of the lease.

Short-term SLB financial liability at start

Financial liability recognized on behalf of a sale and lease-back with sale price above fair value (additional financing), long-term: opening balance, variation for the period, closing balance.

Short-term SLB financial liability delta

Short-term SLB financial liability at end

Long-term SLB financial liability at start

Financial liability recognized on behalf of a sale and lease-back with sale price above fair value (additional financing), short-term: opening balance, variation for the period, closing balance.

Long-term SLB financial liability delta

Long-term SLB financial liability at end

Financial lease liability at end

Now deprecated (since amendment).

Financial liability recognized on behalf of a sale and lease-back with sale price above fair value, short-term: opening balance, variation for the period, closing balance.

Financial lease liability at start

Financial lease liability delta

Fixed asset carrying value

Sale

Sale and leaseback: recognition of the sale price.

SALE

Financial expense SLB

Sale and leaseback: financial expense (interest) for the period, from the financial liability (additional financing).

FIEX_FIN

Gain on SLB

Sale and leaseback: recognition of the gain.

SLB_GAIN

Loss on SLB

Sale and leaseback: recognition of the loss.

SLB_LOSS

Short-term lease receivable at start

Lease receivable, short-term: opening balance, variation for the period, closing balance.

ST_LERE

Short-term lease receivable delta

Short-term lease receivable at end

Long-term receivable at start

Lease receivable, long-term: opening balance, variation for the period, closing balance.

LT_LERE

Long-term receivable delta

Long-term receivable at end

Gross lease receivable

Now deprecated.

Recognition of the proportion of derecognition of the right-of-use asset that will be recognized back at the end of the sublease.

GROLERE

Sublease end - RoU at start

Part of the right-of-use asset derecognized on behalf of the sublease, to be recognized at its end (unguaranteed residual value): opening balance, variation for the period, closing balance.

SL_E_ROU

Sublease end - RoU delta

Sublease end - RoU at end

Financial income

Financial income (interest) for the period.

FIIN

Derecognition of asset

Derecognition of the carrying value of the leased fixed asset, for Lessor.

DEREC_AS

Suspense account - income

Lease payment received for the period.

ISUSP

Transfer unguaranteed residual value

Transfer of the unguaranteed residual value when the lease ends during the period.

TRANSURV

Accrued interest at start

Accrued interest: opening balance, variation for the period, closing balance.

FIACC

Accrued interest delta

Accrued interest at end

Deferred inflow of resources at start

Deferred inflow of resources: opening balance, variation for the period, closing balance.

DIR

Deferred inflow of resources delta

Deferred inflow of resources at end

Initial installation costs

Initial installation costs (GASB 96) added to the subscription asset.

ACCP_IIC

Deferred inflow of resources revenue

Recognition of the revenue for the period.

DIR_REV