9. Business combination (IFRS 3. 28 A and B)

In a business combination, the acquirer shall measure the lease liability at the present value of the remaining lease payments (As defined in IFRS 16), as if the acquired lease were a new lease at the acquisition date. The acquirer shall measure the right-of-use asset in the same amount as the lease liability, adjusted to reflect favorable or unfavorable terms of the lease, compared to market terms.

In a business combination, the acquisition date for each lease needs to be identified and registered under the IFRS 16 scope.

The start date of the IFRS 16 calculation will in this case be the date of the registered acquisition. If you need that date for other purposes, you can register the actual start date of the contract under the section information about the lease liability.

In the calculation file, the information will appear as follows: