Lease Repository

Flows

Flows are used in connection with generating export files. They are made up of:

• CC02 Increase
• CC03 Decrease
• CC04 Cut Off
• CC05 Revaluation decrease
• CR01 Provision
• CR02 Variation accrued unmatured interest
• CR11 Reversal
• FC01 Variation
• FC02 Result N
• FC03 Result N-1
• FC04 Currency impact on opening
• FC05 Currency impact on average rate
• FC07 Capitalized interests
• FE01 Entry
• FE03 Exit
• FE10 First standard-based application
• FE11 Opening Correction
• FE12 Reclassification

Accounting Accounts

Those items that correspond to accounts are used in connection with the generation of accounting entries and export files. They are made up of:

• L-A210    Gross value
• L-A280    Depreciation
• L-A486    Prepaid Lease Payment
• L-A486-1    Prepayments
• L-A486-2    Prepaid interests
• L-L106    Retained earning
• L-L106-1    Conversion reserve
• L-L120    Result for the financial year
• L-L15    Cost for dismantling / restoring asset
• L-L160    Non-current lease liability
• L-L161    Current lease liability
• L-L168    Accrued Interest
• L-L408    Unpaid Lease Payment
• L-L408-1    Rent to pay
• L-L408-2    Unpaid interests
• L-R612    Rent
• L-R612-X1    Initial direct costs
• L-R612-X4    Lease incentives received
• L-R658    Other operating expenses
• L-R661    Interest
• L-R662    Accrued interest
• L-R666    Unrealised foreign exchange gain and losses
• L-R675    Net Book Value on Disposal
• L-R681    Provision / Reversal of depreciation
• L-R758-1    Other operating income on Leasing scope reduction
• L-R781    Provision Reversal

Lessee Entry Date

The Entry Date is filled up the module Master Data/Metadata/Legal Entities.

The Entry Date is considered included in the incoming flow. This has the effect of recording the debt and the right of use from that date.

When entering, it is important to apply the date of the Norm application the same month as the date of the consolidated entity. If this is not the case, the flow FE01 will not be applied the same month as the flow FE10.

In the Lease system, the flow FE10 begins the day after the consolidated entry date.

Ex: Date of entry on 01/01/2008 and date of application of IFRS16 01/2008
The flow FE01 will be recorded on 01/01/2008 and the flow FE10 (application flow of the standard) as of 02/01/2008.