UK IFRS/UK FRS 102: Lease and Hire Purchase Obligations Disclosure Dialog

This dialog enables you to disclose lease and hire purchase obligations via the following tabs:

• Finance lease and hire purchase commitments - group tab
• Operating leases - group tab
• Operating lease lessor - group tab (UK FRS 102 only)
• Operating lease lessor - company tab (UK FRS 102 only)
• Finance lease lessor - group tab (UK FRS 102 only)
• Finance lease lessor - company tab (UK FRS 102 only)
• Finance lease and hire purchase commitments - company tab
• Operating leases - company tab
• Covid-19 related rent concessions tab

It is accessed via the Lease and Hire Purchase Obligations link under the Financial Statements heading on the Disclosure tab.