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IFRS Disclosure Guide

44. Notes - Leases

Disclosure of leases


Disclosure of recognised finance lease as assets by lessee
 
Classes of assetsnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone
Property, plant and equipmentnoneIntangible assets other than goodwillnoneInvestment propertynoneBiological assetsnoneOther assetsnoneGross carrying amountnoneAccumulated depreciation, amortisation and impairmentnone
Accumulated depreciation and amortisationnoneAccumulated impairmentnone
At 31.12.2017: 
Recognised finance lease as assets        

Disclosure of finance lease and operating lease by lessee
 
Maturitynone
Not later than one yearnoneLater than one year and not later than five yearsnoneLater than five yearsnone
At 31.12.2017: 
Minimum finance lease payments payable   
Minimum finance lease payments payable, at present value   
Future finance charge on finance lease   
Minimum lease payments payable under non-cancellable operating lease   
Minimum lease payments of arrangements that include payments for non-lease elements   
Minimum lease payments of other arrangements that do not include payments for non-lease elements   
 Year 201731.12.2017
Lease and sublease payments recognised as expense  
Contingent rents recognised as expense, classified as finance lease  
Contingent rents recognised as expense, classified as operating lease  
Total contingent rents recognised as expense{"ContingentRentsRecognisedAsExpenseClassifiedAsFinanceLease":"1","ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease":"1"}real[]  
Sublease payments recognised as expense  
Minimum operating lease payments recognised as expense  
Total lease and sublease payments recognised as expense{"ContingentRentsRecognisedAsExpense":"1","SubleasePaymentsRecognisedAsExpense":"1","MinimumOperatingLeasePayments":"1"}real["ContingentRentsRecognisedAsExpense"]  
Expected future minimum sublease payments receivable under non-cancellable subleases, classified as finance lease  
Expected future minimum sublease payments receivable under non-cancellable subleases, classified as operating lease  
Description of material leasing arrangements by lessee classified as finance lease
Description of material leasing arrangements by lessee classified as operating lease

Disclosure of finance lease and operating lease by lessor
 
Maturitynone
Not later than one yearnoneLater than one year and not later than five yearsnoneLater than five yearsnone
At 31.12.2017: 
Gross investment in finance lease   
Unearned finance income on finance lease   
Minimum finance lease payments receivable, at present value   
Minimum lease payments receivable under non-cancellable operating lease   
 Year 201731.12.2017
Contingent rents recognised as income  
Contingent rents recognised as income, classified as finance lease  
Contingent rents recognised as income, classified as operating lease  
Total contingent rents recognised as income{"ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease":"1","ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease":"1"}real[]  
Accumulated allowance for uncollectible minimum lease payments receivable  
Explanation of unguaranteed residual values accruing to benefit of lessor
Description of material leasing arrangements by lessor classified as finance lease
Description of material leasing arrangements by lessor classified as operating lease

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