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Status Awaiting Prioritization
Categories Reporting
Created by Hayley Williams
Created on Mar 25, 2026

Split modifications out from the additions and terminations columns in IFRS16 report

The additions and terminations columns should only be used for true additions (new leases) and terminations (terminated leases). All modifications and adjustments to the ROU Asset cost and lease liability should be included in a separate column. This is important for reporting purposes and tax calculations.

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