Data Exception Report
The Data Exception Report lists active leases that are missing information needed for reliable FRS 102 reporting, so you can complete them before you generate disclosures.
What it checks
Each active lease is flagged when it is missing a discount rate, a payment amount or schedule, an end date, or an asset description. Sample and deactivated leases are ignored.
How to use it
Open Reports > Data Exception Report. Each row shows the lease, the lessor, the asset class, and exactly which fields are missing. Click a row to open the lease and fill in the gaps. When nothing is missing, the report confirms every active lease is complete.
Why it matters
A lease with no discount rate or payment schedule produces no calculations and can silently drop out of your disclosures. Clearing the exception report before period-end means every lease is included and measured.