Field | Description |
Generic information | |
Reporting period | Reference to the Reporting period of the Reporting period actuals |
Accounting standard | Accounting standard entered on the Reporting period. |
Contract type | Contract type entered on the Reporting period. |
Operating company | The Operating company entered on the Reporting period. |
Currency | The Currency entered on the Reporting period. |
Lessee | |
Balance sheet - Fixed asset | |
RoU historical cost at start | Gross book value (historical costs) of the right-of-use asset: opening balance, variation for the period, closing balance. |
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. |
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. |
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 respective sum of the 3 above. |
ROU carrying value delta | |
ROU carrying value at end | |
Balance sheet - Liability | |
Short-term lease liability at start | Lease liability, short-term: opening balance, variation for the period, closing balance. |
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. |
Long-term lease liability delta | |
Long-term lease liability at end | |
Balance sheet - Provision | |
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. |
Restoration costs delta | |
Restoration costs at end | |
Balance sheet - Suspense accounts | |
Suspense account - expense | Lease payment paid for the period. |
Initial direct costs | Initial direct cost from a lease starting during the period. |
Lease incentive | Lease incentive recognized during the period. |
Prepayment before start of contract | Prepayment of rent during the period. |
Upfront prepayment | Lease payment paid upfront during the period. |
Lease modification direct costs | Direct costs incurred for a lease modification during the period. |
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. |
Transfer guaranteed residual value | Payment on behalf of a guaranteed residual value during the period. |
Balance sheet - Equity | |
Retained earnings | Retained earnings recognized during the period. |
Profit and loss - Incomes | |
Impairment reversal | Reversal of impairment recognized during the period. |
Profit and loss - Expenses | |
Financial expenses | Financial expenses (interest) for the period. |
Depreciation | Depreciation expense for the period. |
Impairment loss | Impairment loss recognized during the period. |
Penalty | Penalty recognized during the period. |
Purchase | Purchase price recognized during the period. |
Profit and loss - Gain / loss | |
RoU depreciation loss | Depreciation loss recognized during the period. |
Gain / loss | Generic gain/loss recognized during the period. |
Gain / loss on scope reduction | Gain/loss from a reduce scope recognized during the period. |
Forex - gain / loss | Foreign exchange gain/loss recognized during the period. |
Onboarding gain/loss | Gain/loss from onboarding an existing lease recognized during the period. |
Liability maturity analysis | |
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 expense 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. |
Sale and leaseback - Balance sheet | |
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 and leaseback - Profit and loss | |
Sale | Sale and leaseback: recognition of the sale price. |
Financial expense SLB | Sale and leaseback: financial expense (interest) for the period, from the financial liability (additional financing). |
Gain on SLB | Sale and leaseback: recognition of the gain. |
Loss on SLB | Sale and leaseback: recognition of the loss. |
Lessor / Sublease | |
Balance sheet - Financial asset | |
Short-term lease receivable at start | Lease receivable, short-term: opening balance, variation for the period, closing balance. |
Short-term lease receivable delta | |
Short-term lease receivable at end | |
Long-term lease receivable at start | Lease receivable, long-term: opening balance, variation for the period, closing balance. |
Long-term lease receivable delta | |
Long-term lease 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. |
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. |
Sublease end - RoU delta | |
Sublease end - RoU at end | |
Profit and loss | |
Financial income | Financial income (interest) for the period. |
Suspense accounts | |
Derecognition of asset | Derecognition of the carrying value of the leased fixed asset, for Lessor. |
Suspense account - income | Lease payment received for the period. |
Transfer unguaranteed residual value | Transfer of the unguaranteed residual value when the lease ends during the period. |
Specific GASB | |
Balance sheet | |
Accrued interest at start | Accrued interest: opening balance, variation for the period, closing balance. |
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. |
Deferred inflow of resources delta | |
Deferred inflow of resources at end | |
Suspense accounts | |
Initial installation costs | Initial installation costs (GASB 96) added to the subscription asset. |
Profit and loss | |
Deferred inflow of resources revenue | Recognition of the revenue for the period. |
KPI | |
Weighted average discount rate | ASC 842's Weighted average discount rate for the Reporting period actuals. |
Weighted average lease term | ASC 842's Weighted average lease term for the Reporting period actuals. |