| Lease incentives | Payments made by a lessor to a lessee associated with a lease, or the reimbursement or assumption by a lessor of the costs of a lessee, will reduce the value of the ROU Asset. |
| Initial direct cost | Incremental costs of obtaining a lease that would not have been incurred if the lease had not been obtained, except for such costs incurred by a manufacturer or dealer lessor in connection with a finance lease, will be added to the value of the ROU Asset components and instead account for each lease component and any associated non-lease components as a single lease component (IFRS 16.15). A lessee shall not apply this practical expedient to embedded derivatives that meet the criteria in paragraph 4.3.3 of IFRS 9 Financial Instruments. |
| Residual value | The model uses the contract period for the useful life. If the useful life should be expanded, in case of an exercise of a purchase option, use the residual value to adjust depreciations. |
| Does the lease contain an asset removal obligation? | An obligation for the lessee to dismantle and remove the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease. |
| Asset removal obligation | An estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories. The lessee incurs the obligation for those costs either at the commencement date or as a consequence of having used the underlying asset during a particular period. Please note that this obligation is already required to be included in the statement of financial position. If this obligation is already in the statement of financial position, consider setting the value to 0. The net present value should be entered here. |
| Asset removal obligation discount rate | Discount rate used for the calculation of net present value of the asset removal obligation. For information purposes only. |
| Include asset removal obligation in the calculations? | If Yes, then the value entered is added to the right of use asset at the beginning of the lease period (the net present value should be used). |
| Shall the carrying amount of the ROU asset be recognized as if the Standard had been applied since the Commencement date? | If Yes, a data filed for correction of the difference of the ROU asset January 1st 2019 and Lease liability January 1st 2019 will appear. To be used if alternative C8 (b) (i) is used. |
| Implementation correction of the ROU asset | The field is used to correct the ROU asset if Share Control IFRS 16 solution is implemented after the implementation of IFRS 16 January 1st 2019. |
| Impairment of ROU asset | Impairment charge of the ROU asset, based on IAS 36. |
| Other adjustments of ROU assets | An example is, decrease in carrying amount of the ROU asset, as described in IFRS 16.46. |
| Derecognition of ROU asset, due to sublease | Is used to offset headlease and sublease under IFRS 16. The amount registered here will reduce the Right of use asset against the lease receivable. |
| Start date of depreciations | Register a start date of deprecations if it’s different from the start date of the lease (If you don’t register a date, it’s automatically set to the start date of the lease). This can also be registered as a change to pause depreciations in the middle of the useful life of the ROU asset. |
| End date of depreciations | Register an end date of deprecations if it’s different from the end date of the lease (If you don’t register a date, it’s automatically set to the end date of the lease, included option periods that are reasonably certain to be exercised). |