Bulk transition now uses each lease's own rate

FRS 102 asks for a discount rate for each lease at the transition date, and only permits one shared rate across leases that are genuinely similar, for example a group with a similar remaining term for the same class of asset. Until now the Bulk Calculate window offered only a single rate for the whole batch, so a rate carefully maintained on an individual lease was quietly ignored the moment that lease was calculated as part of one.

The window now shows a Rate column alongside Prepaid and Accrued, pre-filled from each lease's own maintained rate and editable per lease, so what you see in the table is exactly what each lease is priced at. The batch rate box remains, but as a filling tool rather than an override: Fill blanks enters it only where a lease has no rate, and Replace all rewrites every rate after telling you how many that replaces. Calculate stays off until every selected lease has one.

Where one rate does end up applied across the whole batch, the window reminds you of the condition FRS 102 puts on that choice, so it becomes a stated decision rather than an accident of the screen.