Column A

• Agreement ID

Column B

• Known As/Agreement Name

Column C

• Event Date

This column displays whether the IFRS 16 Judgements are from the Initial IFRS 16 Questionnaire or the IFRS Settings Change Questionnaire. 

If the settings are from the Initial IFRS 16 Questionnaire, this column will display INITIAL. If the settings are from the IFRS Settings Change Questionnaire, this column will display the date of the Event on which the Settings Change Questionnaire was completed. 

Column D

• isIfrsLeaseSupportingDetails

IQ: Does the agreement meet the definition of a lease as defined in IFRS 16?

Agreements will only show in this report if this question has been toggled to YES, so this column will display TRUE for all Agreements included. 

Column E

• isIfrs

IQ: Include this agreement in IFRS reporting?

If toggled YES, this column will display TRUE.

If toggled NO, this column will appear blank and there will be no more data from that specific Agreement within the report. 

Columns F and G

• exemptReason
• exemptText

IQ: Does this agreement fall within one of the scope exemptions within IFRS 16? 

If toggled YES, the selected exemption reason will display in column F. Any information entered in the exemption textbox will display in column G.

If toggled NO, columns F and G will have no data displayed. 

Column H

• transitionMethod

IQ: Transition Method

If your Organisation is set to use the Modified Transition Method, you are able to choose between Simplified and Modified Retrospective at an individual Agreement level. 

This column will display which method was selected.

Column I

• interestRate

IQ: Interest Rate to apply to IFRS calculations

In the Initial IFRS 16 Questionnaire, there are two fields to enter in your Interest Rate (Full Retrospective or Modified) depending on your Transition Method. 

Regardless of whether you recorded your interest rate in the Full Retrospective or Modified field, this column will display the recorded rate. 

Column J

• expectedRenewals

IQ: Number of renewals to factor into the IFRS 16 calculations

This column will display the expected number of renewals you've selected to take up your IFRS 16 reporting. 

Note that if you originally had no options to renew your Agreement, 0 would be automatically selected in the Initial IFRS 16 Questionnaire and this column will display blank. 

Columns K, L, and M

• expectedRenewalsChangeEnabled
• expectedRenewalsChangeEffectiveDate
• expectedRenewalsChangeRate

SCQ: Is there a change in the anticipated number of renewals?

If you have changed the expected number of renewals, column K will display TRUE. If there has been no recorded change, then FALSE will display in the same column. 

Depending on the data you have entered, the Effective Date of the change will display in column L, and any change to the discount rate entered is displayed in column M. 

Columns N, O, and P

• nonLeaseComponentEnabled
• nonLeaseAmountAllocated
• nonLeaseAmountQuantifier

IQ: Does the agreement contain a non-lease component that is required to be accounted for separately from the lease?

If toggled YES, column N will display TRUE. If left toggled NO, the same column will display FALSE. 

The amount recorded (with or without an increase) will display in column O. 

Please note that the field for column P is currently not visible in Nomos One. It will be a future addition to our new platform, OneLease, and will display your section of how to record the non-lease component, either as a percentage or monetary amount. 

Columns Q, R, and S

• residualValueEnabled
• residualValue
• residualValueGuaranteeChangeDate

IQ: Include amount expected to be payable under residual value guarantees?

If toggled YES, column Q will display TRUE. If you have provided an amount, this will display in column R. If toggled NO, column Q will display FALSE and column R will be blank. 

SCQ: Is there a change in the amounts expected to be payable under a residual value guarantee?

If toggled YES, column Q will display TRUE. You can add an Effective Date of change in the textbox provided, which will display in column S. 

Columns T, U, and V

• purchaseOptionEnabled
• purchaseOptionAmount
• purchaseOptionUsefulLifeDate

IQ: Include exercise price of a purchase option that is reasonably certain to be exercised?

If toggled YES, column T will display TRUE. If toggled NO, the same column will display FALSE. The amount entered will display in column U. 

You also have the option to include an End Date (if it differs from the Lease Term). If provided, it will display in column V. 

Columns W, X, and Y

• purchaseOptionEffectiveDate
• purchaseOptionChangeRate
• purchaseOptionUsefulLifeChange

SCQ: Is there a change in the assessment of an option to purchase an underlying asset?

If YES, column T will display TRUE, the Effective Date entered will display in column W, and any change to the discount rate entered will display in column X. 

Please note that the new purchase amount will display in column U. 

If there was a date change for the useful life of the asset, this will display in column Y. 

Columns Z, AA, and AB

• terminationPenaltyPaymentEnabled
• terminationPenaltyPaymentAmount
• terminationDate

IQ: Include payments of penalties for terminating the lease?

If toggled YES, column Z will display TRUE. If toggled NO, the same column will display FALSE.

The entered termination penalty amount will display in column AA, and the expected termination date will display in column AB. 

Columns AC, AD, and AE

• terminationEffectiveDate
• terminationDateChange
• terminationDateChangeRate

SCQ: Is there a change in the estimate of the termination payment? 

If YES, the Effective Date entered will display in column AC. The new Termination Date will display in column AD, and any change to the discount rate will display in column AE. 

The new termination penalty amount will display in column AA. 

Columns AF and AG

• directCostsEnabled
• directCostsAmount

IQ: Initial direct costs incurred to secure the lease

If toggled YES, column AF will display TRUE. If toggled NO, the same column will display FALSE. 

Column AG will display any entered direct costs.

Columns AH, AI, AJ, AK, and AL

• makeGoodEnabled
• makeGoodValueAmount
• makeGoodInterestRate
• makeGoodSupportingDetails
• makeGoodEffectiveDate

IQ: Make Good Value (Full Retrospective and Modified Retrospective only)

If toggled YES, column AH will display TRUE, and the amount will display in column AI. If toggled NO, column AH will display as FALSE.

Although our system can handle the Make Good Interest Rate Data, currently column AJ is not visible in Nomos One. It will be a future addition to our new platform, OneLease.

If you have added any notes for the Make Good Value question, they will appear in column AK. 

Please note: there are two fields to enter any Make Good Provision in the Initial IFRS Questionnaire depending on the Transition Method of your Agreement. Columns AH and AI are for agreements using the Full and Modified Retrospective transition method, whereas for those using the Simplified transition method, the relevant field are in columns AM and AN. 

SCQ: If you provided an Effective Date for the Make Good amount, this will display in column AL. 

Columns AM and AN

• isModifiedMakeGoodEnabled
• modifiedMakeGoodValue

IQ: Is there a future make good provision which requires an adjustment to the ROU asset at transition date? (Simplified only)

If toggled YES, column AM will display TRUE, and the Make Good Provision will display in column AN. 

If toggled NO, column AM will show FALSE and there will be no data in column AN. 

Please note: if your Agreement uses the Full or Modified Retrospective transition method, you will find the Make Good related information in columns AH and AI. 

Column AO

• modifiedBAccruedPayments

Columns AQ and AR

• isFairValueOnCommencementEnabled
• fairValueAmount

IQ: Is the lease required to be fair valued on commencement (e.g. peppercorn lease)?

If toggled YES, column AQ will display TRUE, and the fair value amount entered will display in Column AR.

If toggled NO, column AQ will show FALSE and there will be no value displayed in column AR. 

Columns AS, AT, AU, and AV

• isBusinessCombinationAcquisition
• businessCombinationEffectiveTransitionDate
• businessCombinationInterestRate
• businessCombinationGainLoss

IQ: Was this agreement acquired as part of a business combination? (Full Retrospective and Modified Retrospective only)

If toggled YES, column AS will display TRUE, and column AT will display the date.

If a discount rate was entered, this will display in column AU, and if a gain or loss amount was entered, column AV will display the amount. 

If toggled NO, column AS will display FALSE and there will be no information in columns AT and AU. 

Please note: there are two fields to enter any Business Combination information in the Initial IFRS 16 Questionnaire depending on the Transition Method of your Agreements. These columns are for agreements using the Full and Modified Retrospective transition method, whereas for those using the Simplified transition method, the relevant fields are columns AS and AV. 

Columns AW, AX, and AY

• isAssigned
• assignmentDate
• assignmentRate

IQ: Was this agreement assigned to the company?

If toggled YES, column AW will display TRUE. The Assignment Date entered will display in column AX, and column AY will display the discount rate. 

If toggled NO, column AW will display FALSE and columns AX and AY will be blank. 

Columns AZ and BA

• isSimplifiedOnerousLeaseEnabled
• simplifiedOnerousLeaseValue

IQ: Is there an onerous lease provision associated with this lease?

If toggled YES, column AZ will display TRUE, and the amount will display in column BA. 

If toggled NO, column AZ will show FALSE and there will be no data in column BA. 

Columns BB and BC

• impairments
• impairmentsEffectiveDate

SCQ: Any impairment of the right to use asset (or reversal of impairment)?

If toggled YES, the amount will display in column BB and the Effective Date of the change will display in column BC. 

Columns BD, BE, and BF

• investmentRevaluationEnabled
• investmentRevaluationAmount
• investmentRevaluationEffectiveDate

SCQ: Is there a Revaluation amount of ROU Asset in accordance with IAS 40 Investment Property?

If toggled YES, column BD will display TRUE, and the revaluation amount will display in column BE. The Effective Date will display in column BF. 

If toggled NO, column BD will display FALSE and there will be no data in columns BE and BF. 

Column BG

• changeInUnderlyingAssetEnabled

SCQ: Was there a change in the underlying asset being leased?

If toggled YES, TRUE will display in column BG. If toggled NO, the same column will appear blank.

Any changes to this question, made throughout the life of the Agreement, will update in column BG. 

Columns BH, BI, and BJ

• variationDecreaseInAssetEnabled
• decreaseInRouAssetAmount
• decreaseInRouAssetAmountQuantifier

SCQ: Was there a decrease in the scope of the asset being leased?

If toggled YES, TRUE will display in column BH, and a textbox titled Decreasein the ROU asset under lease will be available to record the percentage amount. The number that you enter here will display in column BI. If toggled NO, column BH will appear blank. 

Any changes to this question, made throughout the life of the Agreement, will be reflected in columns BH and BI.

Please note: the current Nomos One system is only able to show a percentage decrease; however, both percentage and monetary amount options will be available in our new platform, OneLease. Once this is available, column BJ will display whether the decrease is a percentage value or monetary amount. 

Columns BK and BL

• variationIncreaseAssetEnabled
• variationDiscountRate

SCQ: Was there an increase in the scope of the asset being leased?

If toggled YES, TRUE will display in column BK, and a textbox titled Revised discount rate will to available to add a percentage amount. The number that you enter here will be displayed in column BL. 

If toggled NO, column BK will appear blank. 

Any changes to this question, made throughout the life of the Agreement, will be reflected in columns BK and BL. 

Columns BM and BN

• variationChangesInRentEnabled
• variationNonContractualDiscountRate

SCQ: Non-Contractual Change in Rent? (e.g. Change in REnt outside of a REnt Review)

If toggled YES, column BM will display TRUE and the new discount rate will display in column BN. 

If toggled NO, columns BM and BN will both appear blank.

Column BO

• surrenderTerminationPenalties

SCQ: Include payments of penalties

If toggled YES, column BO will display the amount entered. If toggled NO, the same column will appear blank.

Please note that this question will only appear/is relevant to a Surrender Event.

Columns BP and BQ

• lesseeControlAssetEnabled
• lesseeControlAssetDate

IQ: Did the lessee take control of the asset prior to the contractual commencement date? 

If toggled YES, column BP will display TRUE, and the date entered will display in column BQ. 

If toggled NO, column BP will display FALSE.