Operating lease base case

Core TSIs : Lease Accounting : Calculations based on lease accounting (IFRS 16) : Operating lease base case

In this example, the operating lease contract period is 5 years. The amount to be paid is 1,000 euros each year and the amount is booked on a yearly basis.

Screen capture with overview of contract amounts in tabular form

The lease amount: Represents the amount that will be booked every accounting period. In this case it is equal to the amount that needs to be paid every period.