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IFRS Disclosure Guide

45. Notes - Leases (IFRS 16)

Disclosure of leases

 31.12.2017
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

Disclosure of quantitative information about leases for lessee


Disclosure of quantitative information about right-of-use assets
 
Classes of assetsnone
Property, plant and equipmentnoneIntangible assets other than goodwillnoneOther assetsnone
Land and buildingshybridMachineryhybridVehicleshybridFixtures and fittingshybridOffice equipmenthybridComputer equipmenthybridCommunication and network equipmenthybridNetwork infrastructurehybridBearer plantshybridMining assetshybridOil and gas assetshybridPower generating assetshybridConstruction in progresshybridOther property, plant and equipmenthybridTotal 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","OtherPropertyPlantAndEquipmentMember":"1"}hybrid["LandAndBuildingsMember","VehiclesMember","MiningAssetsMember"]
LandnetBuildingsnetTotal for Land and buildings{"LandMember":"1","BuildingsMember":"1"}net[]ShipsnetAircraftnetMotor vehiclesnetTotal for Vehicles{"ShipsMember":"1","AircraftMember":"1","MotorVehiclesMember":"1"}net[]Mining propertyfiction_totalsTotal for Mining assets{"MiningPropertyMember":1}fiction_totals[]
For the year 2017: 
Depreciation, right-of-use assets  LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t     PropertyPlantAndEquipmentMember_1t   
At 31.12.2017: 
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 2017: 
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
  • Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets

 Year 201731.12.2017
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

Disclosure of maturity analysis of finance lease payments receivable
 
Maturitynone
Not later than one yearnoneLater than one year and not later than two yearsnoneLater than two years and not later than three yearsnoneLater than three years and not later than four yearsnoneLater than four years and not later than five yearsnoneLater than five yearsnone
At 31.12.2017: 
Undiscounted finance lease payments to be received      
 31.12.2017
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 yearnoneLater than one year and not later than two yearsnoneLater than two years and not later than three yearsnoneLater than three years and not later than four yearsnoneLater than four years and not later than five yearsnoneLater than five yearsnone
At 31.12.2017: 
Undiscounted operating lease payments to be received      
 31.12.2017
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16X.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

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