11. Metadata (Contract data) for IFRS 16

There are descriptions of different metadata in the IFRS 16 add-in (Click on the question mark).

The metadata required to perform an IFRS 16 calculation is marked in red in the add-in. This needs to be completed before you can save the registration.

In the template, certain registration rules are implemented to avoid incorrect registration.

Please note the following: Lease payment data should only cover periods from January 1st 2019 and forward. If you consider implementation option IFRS 16, C8 (i) (modified retrospectively implementation), historical data will be changed in excel, but the date of the start date lease payments needs to be correct.

---

Table of contents

• Lease liability
• General information
• Property detail
• IFRS 16 scope
• Discount rate
• Information for measuring the Right of Use assets
• Information about the lease liability
• Termination, purchase rights and guarantees
• Subsequent measurement of lease liability