IFRS Disclosure Guide

◄ 42. Notes - Impairment of assets | Contents | 44. Notes - Service concession arrangements ►

43. Notes - Leases

Disclosure of leases

Presentation of leases for lessee

	31.12.2026
Right-of-use assets
Lease liabilities
Current lease liabilities
Non-current lease liabilities
{"CurrentLeaseLiabilities":"1.0","NoncurrentLeaseLiabilities":"1.0"}real[]	∑

Disclosure of quantitative information about leases for lessee

	Year 2026	31.12.2026
Disclosure of quantitative information about right-of-use assets	other
Disclosure of quantitative information about right-of-use assets
Disclosure of quantitative information about right-of-use assets
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount
	other
Gross carrying amount	other
Accumulated depreciation, amortisation and impairment	other
Accumulated depreciation and amortisation	other
Accumulated impairment	other

Classes of assets	other
Property, plant and equipment	other
Land and buildings	other
Land	other
	other
Machinery	other
Vehicles	other
Ships	other
Aircraft	other
	other
Fixtures and fittings	other
Office equipment	other
Computer equipment	other
Communication and network equipment	other
	other
Bearer plants	other
Mining assets	other
Mining property	other
Oil and gas assets	other
	other
Construction in progress	other
Owner-occupied property measured using investment property fair value model	other
Other property, plant and equipment	other
Intangible assets other than goodwill	other
	other
Disclosure of quantitative information about right-of-use assets
Reconciliation of changes in right-of-use assets
Changes in right-of-use assets
Increase (decrease) through net exchange differences, right-of-use assets

Impairment loss recognised in profit or loss, right-of-use assets
Reversal of impairment loss recognised in profit or loss, right-of-use assets
Impairment loss recognised in other comprehensive income, right-of-use assets
Reversal of impairment loss recognised in other comprehensive income, right-of-use assets

Additions other than through business combinations, right-of-use assets
Acquisitions through business combinations, right-of-use assets
Increase (decrease) through transfers and other changes, right-of-use assets
Increase (decrease) through transfers, right-of-use assets

Total increase (decrease) through transfers and other changes, right-of-use assets{"IncreaseDecreaseThroughTransfersRightofuseAssets":"1.0","IncreaseDecreaseThroughOtherChangesRightofuseAssets":"1.0"}real[]	∑
Disposals and retirements, right-of-use assets
Disposals, right-of-use assets
Retirements, right-of-use assets
{"DisposalsRightofuseAssets":"1.0","RetirementsRightofuseAssets":"1.0"}real[]	∑
Decrease through classified as held for sale, right-of-use assets
Decrease through loss of control of subsidiary, right-of-use assets
Total increase (decrease) in right-of-use assets{"AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets":"1.0","AcquisitionsThroughBusinessCombinationsRightofuseAssets":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets":"1.0","DepreciationRightofuseAssets":"-1.0","ImpairmentLossRecognisedInProfitOrLossRightofuseAssets":"-1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets":"1.0","ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets":"-1.0","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets":"1.0","IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets":"1.0","DisposalsAndRetirementsRightofuseAssets":"-1.0","DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets":"-1.0","DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets":"-1.0"}real["IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets","DisposalsAndRetirementsRightofuseAssets"]	∑
Right-of-use assets

Independent valuer was involved in revaluation, right-of-use assets	other
Right-of-use assets, revalued assets, at cost
Right-of-use assets, revaluation surplus
Right-of-use assets, increase (decrease) in revaluation surplus

Expense relating to short-term leases for which recognition exemption has been used, operating
Expense relating to leases of low-value assets for which recognition exemption has been used, operating
Expense relating to variable lease payments not included in measurement of lease liabilities, operating
Income from subleasing right-of-use assets

Additions to right-of-use assets
Additions other than through business combinations, right-of-use assets
Acquisitions through business combinations, right-of-use assets
Gains (losses) arising from sale and leaseback transactions, operating

	Year 2026	31.12.2026
Statement that lessee accounts for short-term leases using recognition exemption
Lessee accounts for short-term leases using recognition exemption	other
Statement that lessee accounts for leases of low-value assets using recognition exemption
Lessee accounts for leases of low-value assets using recognition exemption	other
	other
Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16, operating
Disclosure of quantitative information about leases for lessor
Selling profit (loss) on finance leases
Finance income on net investment in finance lease

Operating lease income
Income relating to variable lease payments for operating leases that do not depend on index or rate
Explanation of significant changes in net investment in finance lease	other
Increase (decrease) in net investment in finance lease
	other
Disclosure of maturity analysis of finance lease payments receivable
Disclosure of maturity analysis of finance lease payments receivable
Maturity
Maturity	other
	other
Later than one year and not later than two years	other
Later than two years and not later than three years	other
Later than three years and not later than four years	other
Later than four years and not later than five years	other
	other
Disclosure of maturity analysis of finance lease payments receivable
Undiscounted finance lease payments to be received

Reconciliation of undiscounted lease payments to net investment in finance lease

	31.12.2026
Undiscounted finance lease payments to be received
Unearned finance income relating to finance lease payments receivable
Discounted unguaranteed residual value of assets subject to finance lease
Net investment in finance lease{"UndiscountedFinanceLeasePaymentsToBeReceived":"1.0","UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable":"-1.0","DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease":"1.0"}real[]	∑

	Year 2026	31.12.2026
Disclosure of maturity analysis of operating lease payments	other
Disclosure of maturity analysis of operating lease payments
Disclosure of maturity analysis of operating lease payments
Maturity
	other
Not later than one year	other
Later than one year and not later than two years	other
Later than two years and not later than three years	other
Later than three years and not later than four years	other
	other
Later than five years	other
Disclosure of maturity analysis of operating lease payments
Undiscounted operating lease payments to be received
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16		other
	other

Presentation of leases for lessee
Description of line items in statement of financial position which include right-of-use assets
Description of line items in statement of financial position which include lease liabilities
Description of cross-reference to disclosures about leases
Disclosure of quantitative information about leases for lessee
Disclosure of quantitative information about right-of-use assets
Disclosure of quantitative information about right-of-use assets
Disclosure of quantitative information about right-of-use assets
Effective date of revaluation, right-of-use assets
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets
Disclosure of additional information about leasing activities for lessee
Information about nature of lessee's leasing activities
Information about potential exposure to future cash outflows not reflected in measurement of lease liability
Information about lessee's exposure arising from variable lease payments
Information about lessee's exposure arising from extension options and termination options
Information about lessee's exposure arising from residual value guarantees
Information about exposure arising from leases not yet commenced to which lessee is committed
Information about restrictions or covenants imposed by leases on lessee
Information about sale and leaseback transactions
Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16
Disclosure of additional information about leasing activities for lessor
Information about nature of lessor's leasing activities
Information about how lessor manages risk associated with rights it retains in underlying assets
Information about risk management strategy for rights that lessor retains in underlying assets
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17

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