Lease based on index or rate? | Variable lease payments that depend on an index or a rate as described in IFRS 16 paragraph 27(b) include, for example, payments linked to a consumer price index, payments linked to a benchmark interest rate (Such as LIBOR) or payments that vary to reflect changes in market rental rates. |
Date of next lease adjustment | This date will appear on the overview page as a reminder. |
Start date of lease adjustment | Specify the date that should be used to look up the index for the start of this lease. |
Base index value | If available, set the base index value to be used for CPI adjustments. |
Other comments | Your other comments on the lease contract, not covered elsewhere. |
Date of minimum lease payment change (Log change) | To be used if the net present value effect of the change in a rate or index is to be recorded on a date prior to the change in the cash flow. Leave this open if the change is to be recognized on a later date. Changes registered to the lease payments will take effect at this date instead of at the change date itself. |