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Highlights:

      • For lessors: application of different valuation and financial accounting rules for operating and finance
lease 
      • lease
      • For lessors: calculation of interest rate implicit in the
lease 
      • lease
      • For lessors: calculation of probability weighted expected credit losses for operating lease and finance lease based on the IFRS 9 Impairment Blueprint. 
      • For lessees
,
      • : calculation of the right-of-use
is calculated
      • For lessors and lessees: the accounting logic is part of the pre-
packed
      • built solution 


The blueprint for Leasing leasing differentiates between lessors and lessees.

For lessees, the focus is on IFRS 16 is in the focus.

For lessors also , IFRS 9 is also relevant for the calculation of probability weighted expected credit losses is relevant.



Functional processing is based on the following process chain:


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