15.13 Log multiple changes in the same date or the same month

If you have multiple changes that occur at the same date, you can register these changes simultaneously. For example, when exercising an option to extend, one must usually also update the discount rate. These two changes can be registered simultaneously. Another example is, if you have a contract in a different currency than the functional currency, you would always register the updated exchange along with other changes.

Please note that the calculation model combines all changes registered in the same month. Therefore, registering an option to extend January 1st and then consequently registering an update to the discount rate on January 1st is the same as registering these simultaneously. This is also true for changes at the beginning and at the end of the month. If a CPI adjustment is registered January 1st and an option to extend is registered January 31st, the calculation model will treat this as if the CPI adjustment was also registered January 31st. The full change log is still available, so you can always go back and see what happened, but it will not be reflected in the calculation.

Finally, since changes are merged within the same month, one must take extra care when using the right-of-use asset adjustment fields (Impairment, Derecognition due to sublease and Other changes). If these are used while registering multiple changes in a period, you must manually aggregate them in the last change of the month. Even though registering two changes on the same date can also be used to correct a change that isn’t correct, it’ll be in direct conflict with having the calculation automatically aggregate the ROU changes