Challenges in financial accounting of a lessor related to a finance lease are linked to the calculation of
The solution expects the delivery of the following information: Contractual data: The financial leasing contract, just like an annuity loan, is to be delivered to the solution. This entails information such as:
Customer data The lessee is delivered as a customer. Market data Depending on the currency and agreed interest, currency rates and interest rate structure curves need to be provided to the solution. |
Based on the information provided, the solution generates / calculates the following data finance leases:
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For finance lease, the solution covers the entire process chain necessary to calculate probability weighted expected credit losses (pwECL). This includes:
From this point of view, for financial leasing contracts the IFRS process chain is applied in a similar manner as for loan contracts. |