Disclosure Reports

Reporting Users can run report jobs to produce reports that provide the necessary information to prepare the required disclosures according to the accounting standards for lessee contracts.

The reports provide a contract listing where the amounts are displayed by contract, in the contract and target currency.

Reports can be generated in the functional currency if a single company code is selected, or in presentation (group) currency when more than one company code is selected. If required, you can also configure additional reporting currencies in Financial Organization Structure.

Note that when using a reporting currency, the transaction date used to fetch the exchange rate in the following reports is the period end date specified in the report job. All other Disclosure reports use the month-end rate.

Expense Report
Non Lease Charges Expense Report

The following Disclosure reports are available (in both IFRS 16 and ASC 842):

Balance Sheet Support:
- Asset Roll Forward: Presents a yearly summary of the ROU asset for the remaining lease term.
- Lease Liability: Presents the future finance charges split between short and long term as well as the short and long term principal liability balances as at the reporting period.
Performance (Income & Cash Flow):
- Cash Flow: Presents a summary of the impact to the cash flow statement during the reporting period. This summary includes cash paid for amounts included in the measurement of the lease liabilities, segregated between operating and financing cash flows.
- Expense - Lease: Presents a summary of the impact to the income statement during the reporting period. This includes interest expense, average lease expense, ST lease expense, low value asset expense, and variable lease expense.
- Expense - Charges: Presents a summary of the impact to the income statement due to non-lease charges in the contracts.
Disclosure & Analytical:
- Maturity Analysis - Rolling (Lease): Presents the undiscounted remaining future lease payments on an annual basis for the current year, next five years and beyond, and a total of the amounts for the remaining years as at the reporting period. The First Year column shows payments for the first rolling one-year period starting on the day after the selected Period End date for the report. Each following year column shows payments for the next consecutive one-year period. It includes a reconciliation of the undiscounted cash flows to the finance lease liabilities and operating lease liabilities.
- Maturity Analysis - Calendar Year (Lease): Presents the undiscounted remaining future lease payments on an annual basis for the current year, next five years and beyond, and a total of the amounts for the remaining years as at the reporting period. The report is generated on a yearly basis, starting January 1st. The First Year column shows the remaining lease payments in the same calendar year as the selected Period End date. For example, if the period end date is June 30th, 2023, then it will show payments from July 2023 to Dec 31st, 2023, and then for every following year (starting January 1st) until the end of the contract. It includes a reconciliation of the undiscounted cash flows to the finance lease liabilities and operating lease liabilities.
- Maturity Analysis - Calendar Year (Non Lease): Presents the undiscounted remaining future non-lease payments on an annual basis for the current year, next five years and beyond, and a total of the non-lease amounts for the remaining years as at the reporting period. The report is generated on a yearly basis, starting January 1st. The First Year column shows the remaining non-lease payments in the same calendar year as the selected Period End date. For example, if the period end date is June 30th, 2023, then it will show payments from July 2023 to Dec 31st, 2023, and then for every following year (starting January 1st) until the end of the contract.
- Weighted Average Discount Rate (WADR): Presents the WADR for each lease based on the daily effective interest rate used to calculate the lease liability balance at the reporting period end date (using the active version of the activation group at that time) and the remaining lease payments. The WADR under US GAAP is calculated separately for finance and operating leases.
- Weighted Average Lease Term (WALT): Presents the weighted-average remaining lease term for each lease contract based on the remaining lease term and the liability balance as at the reporting date. The WALT under US GAAP is calculated separately for finance and operating leases.

Note: Only the Cash Flow Report, Expense Report, and Non Lease Charges Expense Report are supported for short term and low value contracts. If the contract is set up to use provisioning, Disclosure Reports cannot be generated for the Provision classification.

Disclosure Reports can be generated once, or set to generate at a scheduled date and/or time. For more information on generating Disclosure Reports, refer to the following topics:

Disclosure Report Jobs