Ind AS 116 Leases

FR
I t t t
1 scope 2 Exemptions 3 Definition 4 Keyconcepts
of relating to
lease definition of lease

d I
a Inception B commencement C Rightto D identified E tease Tiffease
date Date control Asset Team Payments

iterates

contract Lesseted
5 Separation of lease 6 7
non lease components combinations Accounting
to
t IA
A InitialRecogn B Subsequent C Leases in D Remeasurement E Modificat
for
Measurement Foreign
Measurement to lessee
currency
go
to I I
8 lessor 3d
9 Sub lo Sale gtd
leaseback
II Transition
Approach
Accounting ceases
did IQ
to do
u
C Finite
D Lease E Lease
A Classification B Accounting for moan classification
lesser lease for for
where lessor cauda
Optease fintifse is Manufacturer lessor
He Bldg
5 indicators OLease fin
me dealer
 Indas 116 leases
u

Two parties

r
lessor lessee
CoG owner tenant Customed

As 19 leases

RayIncome lesson Co owned lessee tenant

Enamelease
ÉÉ dunership
assyy
Ikhting.gg gtgaiirggIngke
If
arent Pie
Isaeepa Day1Reable Fa RentExp Alcoa nd
PPE AlcDd
To RentIne Pll APPEAR TO CIB
To Payable

arend Deprn Ind No Deprn

grand MoDeprn
Wendy
TOPPE grand FA
ET TO PPE
Urged FA Ratable
arena cat
TogntIne
IntexpAlepa
urend CUBAN
TO FL
TOFACRMable
Fl

To dB
 Ind As 116 leases

Aiding No change no classification into

Hr single aiding
Same as AS19 please Fin lease
By lessee

O NFL why Because in Op Cease As 197

I
No liable for obligation N Asset
to make payment is shown in
Bls for asset
taken on leas

For Alding of lessee Ak Itd lesson

Eg
Leafs lessee
lease Term Sars
lease Payments I lakh
pa
Disc Rate 167

PY of Future lease Payments I lakh x AFof 54ns 379079

EI 101

379079
Dad JIE Jeet Right of Ise Asset Rou Asset AleDa
LL 379079
Lease Lab
TO
Just like F L
HI
CAT
Greed Deprn Ale Da 75816 arend Jut Exp 37908
To Roo Asset 75816 TO lease liab 37908
379074
sans
He
Uvend Lease Ciab Ale Da 1 00,000
ceaseterm
TO 0113 1.09000

LAT FC lease liability

and pay
an ape at Toy Repayment as
1 379oz 37908 1,0010007 316987
Edified Asset

2ndfloor Alctook on lease Id

specificAsset
5 floors Isset
for syn

lessor can
5floors Any 1floor shift lessee
Id Asset X anytime to anyfloor

customers
supplier simp x
Egil supplier
maps
Ed Fibre 10thbps Jio FibreCentre
netffamgg
numbat rumbas
way
Engelmann 2mBPs Full Bandmith customs

Kajal exclusively for Danish

Twinkle
He 100GBPS
Mo Identified Asset Id Asset
Suppliershifts the
Internetsupply to anyone
per his
as convenience

14 Ag sweety
customer Supplier
lessee lessor YES
Fdasset no
2ndfloor s

taken on
lease a shift to 3rdfloor
as fire occurred on 2ndfloor
2ndfloor My fly still Identified Asset
is done due to fire
as shifting
not for
Ed Benefit of lessor
 LeaseTeam Mon
cancellable
period leaseTeams

0 lease term suis te

Ifan Day
34ns Renewal Reasonablycertain to 84s
option exercise the option

If on Day NOT
reasonably certain 5ps
to exercise the option

LeaseTeam 10years lease Team

He OnDay it estimates that
84
There is co will terminate thelease
an option to terminate
after byres
the lease after 8years
He
Non Cancellable
period On Day it estimatesthat
co will n terminate 104ns

the lease

pressed 4s lessod

lease Payments lease Rentals

Fixed lease Payments

ur up
eg Aunt Fixed Day
m
1 IL
2 112 Fixed
payments
Éy
Lease
3 is

y 1032
5 1.42
 In Substance fixed leasePayment
substancefixed
mining n LeaseRentals
Machinery ate Term g
leased lease Rental Depend on usage
Casey
Asset He
Ed R
ok units 102 o

10k 15Kunits 202 302

Iskunits or more 252 502

1ei.Ifpad xcesoveo.de above in substance

variable fixedpayment excess PK
leasepayment payment TO CIB
Accounting Caste when
I paid

3 Lease Incentive

Ak ignored
Jeetu
I Lakh Gerd
He
lease Ray
Teeter makes payment to the f
time
lease Incentive cash Back
gene
y e
my
I deducted Mrl
Cease incentive 801
met
from leaseRentals Lease
Rental
 Exercise Paice of a Purchase option

Eg Ak entered into a lease with masteama

lessee
for a
period of 5am
lesson
lease Rentals 1.5 lakhs Ak Itd also gave anas Ileana an option
are
p a

to purchase the leased asset the end of lease Team for E lol

It is reasonably certain that Mas Verma will exercise this purchaseoptio

lease Rentals
ar LR
I 1.5L
2 1.52

3 1 a

Y 152
5 1 52 t 102
d
Exercise Price ofpurchase option
this is included in LR because it is reasonably

certain that the purchase option will be exercised

Man Payment
Guaranteed Besidual Ialue GR Ak Receipt

lessor
sled
Ferran man the
Ier 4 lease Term e
By
ife syn LeaseRentals 25 Lp a

Guarantee that after 34ns 15L

 Day Mom Expects mom expects
to make
ur L R to use
the full paym
1 252 asset
properly under
2 252 a
i e expects He
3 25 GRY 152 zero payment
under GRU Add 151
Payment
inurz
exited Do notadd any lease
aunt of Arvin Rentals
LR
In exams
if GK is
given then
consider in
LeaseRentals
 Illus 30 Refer Q B directly

Illus 28
D Lease liability 850000
pitotfuture lease Payments

ii Roo Asset
PYof Lease payment 850000

A Advance Rental 10000

these are
lease incentive impacting Rou
goooo
4 Nut LL
Initial Direct Cost 1000 Because they
are not future
8 11,000 payments receipts

IE
BI Rou Asset Ale 811000
Clb Alc Da 50000 lease incentive

TO lease liability 850000

TO 913 All 10000 1000 11000 Adv Rental Initial DirectCost

Off
850000 dB 11k
EE Rau seek Rou
TO Le 850000 TOROO SOK TOMB 11K
Ifassume in above example there was Il of Decommy on Ruo 72000

Roo Aut E 811000 as

per above
Riot Decomms
1,36

EE ROO 8813000
dB 50000

TO 12 850000

TO CLB 11000
TO Provfor 2000
DecommG
Illus 31 LDR
Purgation the
lease Payments Advance Begnof each Year at
asset
will
Deprn over 10x 4046
Dayo Rou Asset 50106,000
TO Lease liability 5000,000 LAT

we GIG.tn
92CBeyn LP D F 9OUT PV
I 500000 0.9 1
2 315000 5ooaoot31 2EJTIneceutineo.q y
3 530450 575000 37 0.841

4 546364 530450 37 0.771

5 562754 0.707

6 579637 0.648

597026 0.595
7
8 0.546
619937
9 633385 0.500

10CBegn 652387 0.959

10th end 30.00.000 Purchase
Op 6.421
PY 50,00 000
Approx

Tried Depan Ak Da 1252

TOROO 1252
501
404 1251pA
EAT Cforlease liability
4rad Opm Jut 9.091 Repay us
go

Follow this when lease Payments the Begnof the Year

Yr
Op Repayment BE Jut 9 out cosBallarend

I 5900,000 5,0010007 45,09000 4.06800 4906800

2 4906800 315000 9591800 415699 5006899
3 5006899 530450 4476449 904671 98,81120

4
Chico

10

10th'End MBegn 304

EEE notasked

Day Roy 504 Dad Liza 5001000

500,000

arent DepIpo 27.25L

Trend JayExy 406800

406800

und
uÉ
 Variable lease Payments that depend on an Index or Rate

Eg Akita Kelash ltd

lessee issor
to

Lease Term Suns

lease Payments 10 Payable the end of the yr
Lp a
DF lot

Incremental clause At the end of 2nd

yr the lease payments will increase

Based on CPI Index

He
ConsumerPrice Index
Notneed to estimatefuture CPI

Day CPI 100

Actual CPI the end of 42 110
Bass
Som

Tayo Roo Asset 3790,787

TO lease 37,90 787
liability

ur Least Peut DE lol PY

1 102

2 lol

3 lol
U lol
5 102
 artery Depor 78157
ROO Asset 7,58 157
379078715ns LAI Cee
ur Opn Jut lot Repay cos

Jut Ale Da 379079 I 3790787 379079 101 31.69.866

artend
TOLL AK 379079 2 3169866 316987 II 23,861853

from o

Urlend Da 10.00000
Uphill 10100,000

ITepon 758157
TO ROO 758157

r2ed Jet 316987

TOU 316987

2nd 11,001000
type 11 00,000

Before Remeasurement the end of 42

Roo Asset s
2274,473 Day 24ns Deprn
lease liability 23186,853 Latur 2 end Cls

Tin Lege lid IE Cardena

Jd LL 23,86 853 Roo Asset All 348684
New 12 27 35,537 To cease liab 348684

P in U 348684
After Remeasurement the end of 462
Roo Asset 2274473 348684 2623157
U 348684 2735537
Tat
23,86 853
ar apn gut Rep Cls
3 2735537 114
4
5

Change in L P the end of 424 for all

and Revised Value of lease liability
for subsequentyears
9hr2end
Trend tease'Éentals
DF lot Khs
1W 3 112 101
1101007 0.909
Is
101 110100 0.826
111
104110100 0.757
346 11L

27,35 537
f
Revised value of leaseCiab Yr 2 end
 Alltel
Egg
Hesse
agha
lessod
Lease Team Sun
lease Payment 10Lakhs Incremental clause
pa
Every year lease payments will increase
Based on LIBOR the end of the Yr
2xCIBOR u

Actual LIBOR end of 1styr 81

Roo Asset 4357252

Dad
TO lease liab 9357252

arend C F leaseRentals DF lot Py

1 1050000 poets 0.909
2 10.52 51 0.826
1102500
1102500 57 6.751
3 1157625
4 1215506 6 683
5 1276281 0.621
4357252

Head Deprn 871950

TO ROO 871450 CAT L L
9357252 syn ur Op Jut lot Repay as
I 4357252 435725 1
10,50000 3712977
10800007
Yrend Jut 435725
IOC 181
TOLL 935725

4rad LL 1080000
Dcp 1080000
 Before Remeasurement
Roo the end of art 3985802 Day 4148Deprn
LL the end of 921 3712977

JE
e

d 3712977 Rou 413081

New CL WN 4126058 TO LL 913081

Remeasiementineudofare
After 0 44
3485802 413081
389888309
Rou the end of art
LL 3712977 413081 4126658
New LAT

Revised Cl An endof lur

g Yr C F leaserentals par not P

1166960 10.84 81 0.969
L 1259712 0.826

ML
Yr y 1366989
0 751

44125 14693280 0683

4126058

Forty when I in lease Payment is Based on Index Day Index is taken as Base
No compounding is Done in lease
payment
Rate Day Rate is applied forcompounds
each Year's leaseRental
Illus 32 CPR
Hint Ones 1stpara lastline
Hint Assumption lease payments Begn of the yr

01 01 17 Rou Asset 454595

TO cease liability 454595

Dan CPI 120 Base

conf Caen of c Day is Base
CPI of 120 itself spondrate
Yr Bega L p p
11 12
01161 17 1,001000
41412 120
01 01 18 1 00,000 0.952
19 1,00000 0.907
20 1 00,000 0.863

21 1,00 000 0.823

PY 454595

01 01 20 BeforeRemeasurement
RooAsset on 01 01 20 een 181838
Ll on 01 01 20 m2 195238

went
RE an cat Begnafar
01101117 959595 Repay Bal Jut 51 Cabal
ur Apn
Less 34nsDeprn 272757 01 01 17 959595 1,001000 354595 17730 372325
454595 3 285941
5 18 372325 1000007272325 13616
01 01 20 181838 01101119 285941 Gooooo 185941 9297 195230
01 01 20 195238 cut31 1219
He
01 01 20
Increase Decrease in IL on 0101 20

Old LL 195238
JE
New Le Can3 491382

Min LL 296144 ou Asset 296144

TO U 296144

AfterRemeasurement on a 01120 new cat 5am

LL on 01101120 195238 296144 491382

ROU on 01 01 20 181838 296144 977982

DeprnaySyn

an New Revised 4 Based on change in CPI from 120 to 125

Enid Renewal option exercised Estchange
r LP Bega DF 167 PY
01 01 20 104167 12
15
01 01 21 104167 0.943
01 01 22 114583 EI 0.890
01 01 23 114583 0.840

01 01 24 114583 0792
491382 approx
U
Remeasurement
L T change New Disc
É up change Rate
 Illus 32 Steps Summary

Rogo Day

Remeasurement oil01120
01161120 Bef Rem I KE
no so I in leg lets um
É TO U

Roo
01 01 20 After Rem LL
Q2 MTP Rtp Ipp

Rao 357613
Daud
to u
351613

only this
Begnoftr3_ all in a
JE
and Le lamp sous Begging was

Y
I
asked
menu can TO LL 22854

P in LL
3 17
LP end of the
and cat year
an ht 9.51 Repay ces
op
1 35,613 33403 56000 329016
2 329016 31257 156000 309273
He
482end 983Beg

and Revised Crew LD Index280 Joi

ca'd
No change in est of c t
only est of L P has changed
Yr Lip Cary 9 s7 Py
3 60200 56oooxzggyD.F
Y 60200

5 60200
6 60200
7
8 U

g u

10
327127
 Illus Go AR
in

Dayd ROU Asset 72944044

He
iii Historical
to cease liability 72944044 NonMonetary Rate

ab Remeasure
10000 X AF of 548s 57 a curate
93294.77 ay
Monetary
2au
X 7681
Take Jut fifty AugRate
72944044
E
Tried Deprn 588809
TOROUAsset 588809

Erlend Jut Exp pic 149385

TO LL 149385

E
LL 700000
Tried
TOY 700000

E
Tflend Exch loss Pll 88771
To LL 88771
 LAT LC in
WII Repatmentfs
ur
opn 7 Int 5 as 7
I 93295 2165 10,000 35460

Op Rate Aig Rate rate cisrate

7681 7691 7701 7701
FF 00,000 24 82,200
729440447149385W
2393429
Actual
A in U 2YgII Diff
agange

Ex loss PIC 88771

TOU 88771
 Lease modification teamsmendment It is diff from
lease Amendment change in Est

Consideration lease Payments I I

Lease Team t
De Reeg Aiding
Area T t a
Scape oneextrafloor
taken or one
floor cancelled

Blue Box Accounting is same as Remeasurement

In modification we use
Revised Disc Rate
 Illus 34 LDR LP the end
Row 736009
Day
TO U 736009
ILY AF of cogs ay

At the Begn of 487 Before modification 736069

Roo 294404 7360099 Gyu Depp 91
u 346511
CanD

ID CAT LD
ur Jut
Opn 67 Repay as
I 736009
2

3
y
5
6 346511

Increase Decrease in IL on Madh Begnof9 7

Old LL 346571
JE
New IL WM 597130 250619
ROY
250619
P in LL 250619

After Maan Cattle

Bagh of ur 7 Depth over 8years

Roo 294409 250619 saggy

Us 3196511 250619 597130
cat for Pyrs 7
cured Revised CC Con Mod New Disc Rate
Ur LP DE 71 PY

7 I L
8 IL
9 IL
10
12
11
IL
12 12
ETIM13 IL
14 12

597130
 Illus 35 LDR
ROU 368004
Day
TOLL 368004

sokXAFof1Oyn 6t.p.a
moaned 1 De Raag
At the Begn of ur 6 Before Madh
De Reeg zgseoouxs.to

ROU Asset 184002 3680044 5am Deprn

Lease Lab 210618 WMD

WMD CATCH
ur Opn Jut at Repayment cos
I 368009
2

3
y
5 210618

Rp 9
Mad Before sooo sq 50000
De Recog Csq.tt 1250001 Proportionate
Bal 250059 ft 25000
De Recognition Alding I in Route it Proportionately 6thYr Begu

Particulars Before 5000soft De Reagh50597 BalfatterDe Recog

184002 92061
Roo Asset
184002 507
De Recognition always
at carry Aunt

Lease liab 210618 105309

210618 501 and

0 that should have beenreduced

ad De Reg portion of ILProf5 1
Mr Caffrey DF MEy.Old.p
6 25000
7 25000
8 25000
9 25000
10 25000
105309

JE for De Recogn

LL Alc Dd 105309

TOROU Alc 92001

TO PILAte 13308 Why Pll Disposal pe Gain lossdata
hat
Crain

After nniednCBegnofcf
fDe ReagBatBeforeehangeinl.p for
retainedspace
ROU 184002 92001 92001
LL 210618 105309 105309
mad Mo2 Bedpans Expensive M in L P Canady

J Efforrnodnno 2

105309 After De Reagh Rou 248 75

129884 an 3 TOIL 24575
µ
Min LL 24575

conf Revised leaseliab D.F

Yr LP sIttkae.py
6 3011

30k
8 30k
q 30k
10 3012
129884

After Ahad no 2 Beguof 4r6

ROU 92001 116576 Depm over 54ns
24575
I 105309 24575 129884 cat 57 for syn

Cpr maniple Madh Always Do De Recogn 1st

1135
Day ROE

Ém Rou Prop Diff PK

Derecog value 4CProp Tablekesaath old rate
After Be Recogn Matlab
Ae
Mod
Hod No 2 L P Increase k other
Revised Il Man
Min LL 9dL_Hw Disc Rate De Reagh
He De Re
Afternoon I ke rate new rate
Illus 37 LDR

Day ROO 736009

TOLL 736009

ILXAFafiOyn 6t.J

Thad No I Regh
De Begin of 46
Before Mod
Roo 368004 736009454ns Deprn
LL 421236
In
LAT
ur Opn Tut at Repay cis
I 736009
2

3
y
5 421236

Yr 6Begn
last24ns i e 4092410 lease cancelled
De Recagnaping
Before Ign De Recogn
Roo 368004 147202
368009
45

If LL 921236 1539357
and
ylang Ra 466th Beg
6f.d P
utah rend up pp
9 1,00000 0 792

5Mur o 1,00000 0.747

153935

CDe Recog
EE Madh
L Ale Da 153935
TOROK Ale 147202
TO PIL 67330

After De Recog 426 Begn

Roo Asset 368009471472027 220802

LL 42123667153935 267301

Mod No 2 Min Scope Min cp

1ÉÉ Afterperecay 267301 Roo Ale Da 126346

New CL an 3 393697 TO u 126346

M in IL 126346

After Mdd Mo 2
Deprn over 393
ROU Asset 220802 126346 347148
LL 267301 126346 393697 cat 77
 3
Revised CL N
Yr LP DF 71 PY
6 15L
7 I 5L
8 1 52
393647

t
IY old Disc Rate vs new Disc Rate

Remeasurement modification Antena

Cest Change pleaseTermty
Area I
Scope
Detrecogn All'other
2 F Est change L P Est moan Mod
H
indole change
it to 4
Based an M Ll be De Recog Mall
New Disc Rate Based on New
Old DiscRate Of Disc DiscRate
Rate
Note If Both LTU L P Est change
then New Disc Rate
 Lesson Books

Gp to
lease lease
chick concept Book
Indicators

Finance lease lesser

Roasts met Inst Patry

II
Day cease
He

TO PPE C c.A Cinemae

Important Teams
Guess Investment Lease Rentals
I I
He
VARY

without Present includes Gry UnguaranteedResidualvalue

He
Value Residual GRI BHUARY
value
100
to

R
If My Inst
Caitupy
I UGRy
with PY
Loyof Mfmist

3 Unearned Finance Income Gross Inst G Met Insist

Day s NotRecorded
LAT Jut coin Otp Recorded
Day Disclose
 lease Rentals 10 excl GRID
YEE p.a
lease Team 54ns
Residual value 12 ARY 80k 09724 2012
DF lot

PPE carrying Ant 95,06 000

Pass J E on
Day also Pass J E for Yr end
Show the Aunt of unearned finance Income

Lease Retable 3852879 Cnet Inst

Dayf
Pll AK Da 647121
TO PPE Alc 45,001000

Gross Investment Lease Rentals Uan

aritheat Py find GR
Fff 80000 t 20000

51 00,000

Met Investment Pu of GrossIncest I 3852879

LR lot PV
End Def

2 10L 0826 8011 xD Fof5Myr lot

4
3 10L 0757 4720k x DFofsthyr lot

Y 10L 0683
5M LOL 0621
5th 80KEUR
0.64
5M 20K UAN 0.621 3852879
 Unearned FI GI MI
57,001000673852879
1247121

CAT FA lease Retable Receive

Income
Yr Opn Jut 107 Repay 6
I 3852879 385288 104 3238167
2

3
y
5

Lease Retable CFA 385288

Greif
To Tut Income 385288

Arend CIB 10,00 000

TO cease Re able 1900.000
 Illus 38 LDR
lesson L
Indicators
Ownership X
Porch Op X

Lease Term X
X 112547 But cease term is non
major life
PV of L P Subs covers Fair value Condition net Referworking Below

Specialised Nature X

Pll of 150004 AF of 10yrs 10.0787 t 30k x D f of 10thyr 10.0787

Lp
lease Rentals 103345
C GRIDUGH

x 100 93.10 approx

5193,3
µ It is a Fin lease

smutasted
dealer manufacturer Not his core Bush
Casf where lessor is not a

DÉITE ease Reable Are Da 1,11 ooo That Imist and

TO PPE carry 9 Aunt 100000
TO PIL BIL

af Met Insist PV of LP t PV of warm

I5KxAFof1Oyrs 10.0787 H 30000 X D F of 10Myr 10.0787 4720000xD f of cony
10.0781

com cat lease Reable receive

At 10.078 pigs as
graph
111000 11187 150007 107187
wed
yeaserenable
11187
TO get Ine

CIB 15000

TO lease Retable 15000

2 where lessor is a Dealer Inanufaiturer

It's his Busa Trading Burn
pig Purchase 100 Sales 120

JE Gp
Lease Relable 1 11,000
Dayf
COGS All Da 92344 C notPPE 4 Prof UART100000 7658

TO Inventory 1,001000
TO Sales Revenue 103344 io.o tot
met IomstfypyoffqpnflyDFof10thur
CAD
1 11,000 I 7656

yr end Alding Same as Case cogs923my Iozzyy

y g
Ques 5 Cepr Fin lease Specialised Mature Asset Dealer manufacture
lessor case
He
i It his Bush
Cease Retable Net Inst
Dayd 150000
COGS 92526 IL gift
TOInventoyf c.A 100000
To Revenue NetInest Pyofuan
192526 1 SL G 7479

PIC
TO C B 2500

Tft Imist 57500 x AF of bus 10.197

G 10000 X D F of 3rd yr 10.191 uan

150000 approx

Yr
lend lease Retable 15285 IF Rename 6243
TO Int Ine 15285 TO Int Ine 6243

CIB 57800 CIB 57800

TO L R 57500 TO L R 57500

ÉÉeud extra Entry

Lease Retable 10983 Asset return Backs to lessor

42nd
TO Int Ine 10983 Inventory Ale Da 10012
To Lease Retable 10012
dB
to 2 R 57500
 Receive
MI lease Retable grave
Yr Opm Tat 10.197 Repayment as
I mo 15285 575007 107785
2 107785 10983 57500 61268
3 61268 6243 57500 10012 approx
oath Ury
Yusiderd
Quest CPR has to recover this in
lease Rentals guessed
Px teams Assumptions

Asset Value 800,000

and
I I
PY of lease Rentals PY of GARY
BH 50K X D F of3rd yr lot
762435 37565
He

Lease
payment
each Yr

Py of L P lease Rentals x AF of 34ns lot ur cR D F cat

each Yr
I 306593

u 2 306893

762435 x x 2 4868 3 306593

pus762435

306593 lease Rentals each yr

I

check whether 02 or FL

Ownership X
Porch Op x

LT CrnajarPart X
Puof L R substantially FY 7 100 95 31 r
4280
Fin lease

Specialized Mature X
I earned Einance Incomers GIG N'I
96977948,00000
169779

Grass Instead titlistssatins

969779

PilafCR H PYof vary

Met Inst MI 306593 X AF of 34ns lot

50K X D F of 3rdyr lot

8 00,000
 Subleases
Oplease
Siddhant egg Fin lease

Yas
or
T
Intermediate
lessor ie lessee 2k
FL
sub lease

I lessee a Jeetu
 Sale leaseback

g
Sane
Lucky
Bleyer lessor

CA
sayin.IT
I
SOK

FU FFS ar
s.p F75er

leaseback
I
cease a 104ns
LP
loop a
DF lot

Sale te cease Bark

JE In the Books of Ak H sailed

a
lessee
Combined Entry

Ise
Bank Ale Da 75 er CLB All Da 75 er

ToPPEAlcC c.A so er Roo Ale Da

gf ho.at for Esg
TO PIL 25er
TO PPE SO er

2 lease lessee to L L 61 user

Roo Ale Da 61 45 er
To PIL 6331174.520

TO LL 61 45 er tic
ing CA u FY
Ocr X A F of 104ns lot BE soar 75
a

Prop Rou
 Extra Proof logic of Profit Otu

Sale Paofit
50 or 25er
9.03 4.52 approx

Effective Sale
sour H2oHe97J
He
Recorded
sale
again

EI Sare a cease Back off mkt teams

sale
Ily Bayer lessor
severflessee
c suer
F 11 75er
sp goa
leaseback
Scam component 158 c to yours DF lot
loadtaken
Dontuse LD Mf 12orp.a
this term in PY of L P 12cry AF of 104ns lot
exam Iser loan Repay
a 73.73 er 458 73 lease payments R
In exam use
off anktterous penny Blf
Component
Akita loan taken Sale a lease Baek

CIB Ale Da Iser loan component

To loan taken Iser
Finciaby

LB Ale Da 90 75er era F

Rou Ale Da 39 15 seer 75 or
58.73

TO PPE 50 er
TO LL 732
73 58.73
73 73 Iser

TO PIL BH 5 42
 Illus 4514012 In the Books of Selled lessee

off Maletterm a SP F
loan component 3024271
3,001000

FE
Wan Camp
MD CIB AK Dd 3,001000
TO Fin lids 3,001000

Sale a leaseback
CIB AK Da 30 271 cA fv
Roo Ale Da 663272
X Izggq
TO PPE 15.00.000
TO LL 1493889 1193889
2LXAFof20qss 12I.JC73L
TO PIL 669383

artery Depin 33164

TOROO Asset 33169
6632721204ns

urlend EL untuned FL LATAM 2

Grend
Jut EXP 36000
14326743267
TO IL get Exp 36000
to FL
LL 159836
FL 40169
TOCK 159836
TOMB 90164
 a CAT Lease Ciab and cat Fc

ar Opn Jut 121 Repay Cis graph Iat 121 Repay cos

I 1193889 143267 159836 1177320 I 300000 36000 401697295836

IF I30 Bifurcation of Repayment 2.00.000

a
FL
21 1193889 21
1493809 82
3,1

159830 40169

Purchase Price 30163,1 270

Lease loancamp loanGiven
Bayer lessor Op
A Team loan Comp
Day cost
loan givenCFA Recognise
ppe

FA loan Given 32 PPE ALDI 272

TO CIB 3L TO CIB 272

lesson 22 me
leasealding
this is Op lease
Dayd No lease entry L R
159836 40164
CIB 21 159836
4rad
TO lease Rent 21 159836

36000 40164
Greif IIT FA 1113
TOfutgne 36000 TO FA 40164
CAT FA Intgname Receive
ur open ht 121 Repays Cls
I 300cg 36000 40164 295836
 Transition Approach
Indias
Aggggendas
17 Ind AS116

Not applicable 3 Approaches

He
As no change in
Illust 46
Accounting

Illus 46 LDR lease Date 1.04.17 Ind AS116 Apply 70109.19

Éfproaen 1 Fall Retrospective Approach Ind As 116 1.04.19 19 20

18 Roo AssetAll De 320244 under this comparative period

approach apply on 04.18
ransition Ret Earnings Ak Dd 177660
18 19
differences To U All 338010
Earnings
pet
Ind As 116
1 1,417 010417
12ty.D.F
2,09000 XAFof3yn

980366 Ike
value of Roo on 01 04 18 value of Ll on 01 04 18
He 43
848,9366
480366 ly and ur apn Jut 127 Rep Cls
31.3.18 980366 57644 2000007338010
320244
He

24nsDeprn 2 Love us
LAT
 Approach No2 Modified Retrospective Approach Comparative Period X

Ind AS 116 1.4.19

Eterntinet Alternatives
419 Rou Ale Da 165790 Prospective Alding

R E AK Dd 16028 Rova Le Record an 01.04.19 Prof Remaining

TOLL 181818 LP New Disc Rate

01 04 19 ROU 8
H Mopiffan Day
Prospective Approach
Toll
Rou Retrosp Approach NewDisc
Rate 2LxDFoflyr 107 J
u new Disc Rate
107
01117 2LxAFof3yn 31 3 20 Deprn 181818
997370
TOROU 1818818

LensDeprn 3315807

497370 43 31 3 20 Tut Exp 18182

165790 181882
non 19 Toll
31 3 20 LL 200000
TOCIB 200000
red 31 3 20 Deprn 165790
TOROU 1657590

L2
read 31 3 20 IutExp 18182
toll 18182 WII
200000 Yr Gpn ut 10 Repay b
109113 200000 31.3.20 181818 18182 217 0
 Separation of lease non lease Components

EID Bldg Equipment

LT Suns
Lease 20 Lp a
Rentals

Bldg cease Emp Lamp No paactical expidient

camp He
u
available here
Standalone LP Standalone lip
I
step.a 101pA
15 201 10
201 28 28
a
Kip
He
a
sup a

RoofBldg p
Rou Emir
p.ly
TO LL TU

Cad Dained L T 5yd DF lot

Eff up 2olpa
Mon lease
lease LP
camp camp 201pA
s

Cad
sup Fcpa ftp a
15L a 54 p a no lease
Allocation p
201 18237 201 6124 Aiding
He
Rou s a
Exp Munching
tou toy
ash when paid
Note Ind As 116 gives option to apply practical expidient
He

No need to
separate lease Non lease Comp
He
Assume only car was taken on lease for 202p.a.CLR
Illust 57 LDR CR
pea
70k Ueda bana rake
Lease Camp shopping man 4 allocation
nai
Non Lease Camp Facilities irrelevant
I
total 1 7Lp a

Shappsmall facilities

SLP 1.22pm 80k p a

102000 68000
Allocation
Craxi o
1
00037
He

Tof to Pll
Day Rov 587420
9 when incurred
TOU 587420
Lrt Guns 102000 X AFofguns 1013

HARD WORK

NEVER

DISAPPOINTS

FRimithAK