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Highlights:

      • For lessors: application of different valuation and financial accounting rules for operating and finance lease
      • For lessors: calculation of interest rate implicit in the 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
      • For lessors and lessees: the accounting logic is part of the pre-built solution 

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Functional processing is based on the following process chain:


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