IFRS Disclosure Guide
42. Notes - Leases
Disclosure of leases
| 31.12.2021 | |
|---|---|
| Presentation of leases for lessee | |
| Right-of-use assets that do not meet definition of investment property | |
| Lease liabilities | |
| Current lease liabilities | |
| Non-current lease liabilities | |
| Total lease liabilities{"CurrentLeaseLiabilities":"1","NoncurrentLeaseLiabilities":"1"}real[] | ∑ |
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
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
| Classes of assetsnone | ||||||||||||||||||||||||
| Property, plant and equipmentnone | Intangible assets other than goodwillnone | Other assetsnone | ||||||||||||||||||||||
| Land and buildingshybrid | Machineryhybrid | Vehicleshybrid | Fixtures and fittingshybrid | Office equipmenthybrid | Computer equipmenthybrid | Communication and network equipmenthybrid | Network infrastructurehybrid | Bearer plantshybrid | Mining assetshybrid | Oil and gas assetshybrid | Power generating assetshybrid | Construction in progresshybrid | Owner-occupied property measured using investment property fair value modelhybrid | Other property, plant and equipmenthybrid | Total for Property, plant and equipment{"LandAndBuildingsMember":"1","MachineryMember":"1","VehiclesMember":"1","FixturesAndFittingsMember":"1","OfficeEquipmentMember":"1","ComputerEquipmentMember":1,"CommunicationAndNetworkEquipmentMember":1,"NetworkInfrastructureMember":1,"BearerPlantsMember":"1","MiningAssetsMember":"1","OilAndGasAssetsMember":"1","PowerGeneratingAssetsMember":1,"ConstructionInProgressMember":"1","OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember":"1","OtherPropertyPlantAndEquipmentMember":"1"}hybrid["LandAndBuildingsMember","VehiclesMember","MiningAssetsMember"] | |||||||||
| Landnet | Buildingsnet | Total for Land and buildings{"LandMember":"1","BuildingsMember":"1"}net[] | Shipsnet | Aircraftnet | Motor vehiclesnet | Total for Vehicles{"ShipsMember":"1","AircraftMember":"1","MotorVehiclesMember":"1"}net[] | Mining propertyfiction_totals | Total for Mining assets{"MiningPropertyMember":1}fiction_totals[] | ||||||||||||||||
| For the year 2021: | ||||||||||||||||||||||||
| Depreciation, right-of-use assets | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | ||||||||||||||||||||
| At 31.12.2021: | ||||||||||||||||||||||||
| Right-of-use assets | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | ||||||||||||||||||||
| Right-of-use assets, revalued assets, at cost | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | ||||||||||||||||||||
| Right-of-use assets, revaluation surplus | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | ||||||||||||||||||||
| For the year 2021: | ||||||||||||||||||||||||
| Right-of-use assets, increase (decrease) in revaluation surplus | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | ||||||||||||||||||||
Classes of assets:
- Effective date of revaluation, right-of-use assets
- Explanation of involvement of independent valuer in revaluation, right-of-use assets
| Year 2021 | 31.12.2021 | |
|---|---|---|
| Interest expense on lease liabilities | ||
| Expense relating to short-term leases for which recognition exemption has been used | ||
| Expense relating to leases of low-value assets for which recognition exemption has been used | ||
| Expense relating to variable lease payments not included in measurement of lease liabilities | ||
| Income from subleasing right-of-use assets | ||
| Cash outflow for leases | ||
| Additions to right-of-use assets | ||
| Gains (losses) arising from sale and leaseback transactions | ||
| Lease commitments for short-term leases for which recognition exemption has been used | ||
| Disclosure of quantitative information about leases for lessor | ||
| Selling profit (loss) on finance leases | ||
| Finance income on net investment in finance lease | ||
| Income relating to variable lease payments not included in measurement of 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 | ||
| Increase (decrease) in net investment in finance lease |
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 accounts for short-term leases using recognition exemption
Statement that lessee accounts for leases of low-value assets using recognition exemption
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
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 accounts for short-term leases using recognition exemption
Statement that lessee accounts for leases of low-value assets using recognition exemption
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
Disclosure of maturity analysis of finance lease payments receivable
| Maturitynone | ||||||
| Not later than one yearnone | Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five yearsnone | |
| At 31.12.2021: | ||||||
| Undiscounted finance lease payments to be received | ||||||
| 31.12.2021 | |
|---|---|
| Reconciliation of undiscounted lease payments to net investment in finance lease | |
| 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","UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable":"-1","DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease":"1"}real[] | ∑ |
Disclosure of maturity analysis of operating lease payments
| Maturitynone | ||||||
| Not later than one yearnone | Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five yearsnone | |
| At 31.12.2021: | ||||||
| Undiscounted operating lease payments to be received | ||||||
| 31.12.2021 | |
|---|---|
| Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 | X.X% |
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16
Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised 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
Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised 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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