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FRS 102 Note Disclosures
FRS 102 requires specific note disclosures. Lease102 generates the required reports with one click.
ROU Asset Roll-Forward
Shows movements in assets: Opening, Additions, Depreciation, Disposals, Closing.
Lease Liability Roll-Forward
Shows movements in liabilities: Opening, New Leases, Interest, Payments, Closing.
Maturity Analysis
Undiscounted payments in time buckets: <1yr, 1-2yr, 2-5yr, >5yr.
Filtering by Currency
When your portfolio includes leases in multiple currencies, use the Currency tabs at the top of the Reports page to filter any disclosure report by a specific currency (e.g., GBP, EUR, USD). If no currency is selected, all leases are included.