21.2 When a new contract should be registered in Share Control

A contract should be entered when it has been signed, even if the payment of the contract starts at a future date. If the underlying asset’s not in use when the payments start, the depreciation of the underlying asset can be delayed by setting a later start date.

Contracts that has a start date in a future period is not included in the liability or ROU asset , but are disclosed in the footnote