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This simple example demonstrates the calculation of a spreading adjustment for a lessee holding three individual leases and a portfolio of leases with similar characteristics and which transitions to IFRS 16 on 1 January 2019.

• Lease 1 has 1,826 days remaining on it at 1 January 2019 and the transitional accounting adjustment required in respect of it is a credit of 拢10 million.

• Lease 2 has 730 days remaining on it at 1 January 2019 and the transitional accounting adjustments required in respect of it is a debit of 拢8 million.

• Lease 3 has 1,826 days remaining on it at 1 January 2019 and there is no transitional accounting adjustment required in respect of it.

• The portfolio of leases have 1,461 days remaining on them and the transitional accounting adjustment required in respect of them is a debit of 拢20 million.

The total of all of the transitional accounting adjustments (treating them all as positive numbers) is 拢38 million.

Lease 1

• Step 1聽 The transitional accounting adjustment required is determined to be a credit of 拢10,000,000

• Step 2聽 The 拢10,000,000 accounting adjustment is treated as a positive number, is divided by the total of all of the transitional accounting adjustments and multiplied by 100.

10,000,000 / 38,000,000 x 100 = 26.32%.

• Step 3聽 The Step 2 percentage is multiplied by the remaining term of the lease as at 1 January 2019.

26.32% x 1,826 = 481.

Lease 2

• Step 1聽 The transitional accounting adjustment required is determined to be a debit of 拢8,000,000.

• Step 2聽 The 拢8,000,000 accounting adjustment is divided by the total of all the transitional accounting adjustments and multiplied by 100.聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽 聽聽

8,000,000 / 38,000,000 x 100 = 21.05%.

• Step 3聽 The Step 2 percentage is multiplied by the remaining term of the lease as at 1 January 2019.

21.05% x 730 = 154.

Lease 3

• Step 1聽 No transitional accounting adjustment is required.
• Step 2聽 Excluded
• Step 3聽 Excluded

Portfolio of leases

• Step 1聽 The transitional accounting adjustment required is determined to be a debit of聽拢20,000,000.

• Step 2聽 The 拢20,000,000 accounting adjustment is divided by the total of all the transitional accounting adjustments and multiplied by 100.聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽

聽聽聽聽聽聽聽聽聽聽聽 20,000,000 / 38,000,000 x 100 = 52.63%.

• Step 3聽 The Step 2 percentage is multiplied by the remaining term of the lease as at 1 January 2019.

聽聽聽聽聽聽聽聽聽聽 52.63% x 1,461 = 769.

Once the first three steps have been taken for all of the leases, Steps 4 and 5 can be taken.

• Step 4聽 The sum of all of the periods found under Step 3 is 481 + 154 + 769 = 1,404 days.

• Step 5聽 The spreading period over which all of the transitional adjustments are treated as arising is 1,404 days, beginning on 1 January 2019 (the first day of the first period of account of the lessee beginning on or after 1 January 2019).

If the lessee makes up annual accounts to 31 December each year, the transitional adjustments which are brought into charge for tax purposes will therefore be:

Year ended 31 December 2019聽聽聽聽聽聽聽聽聽聽聽聽 365/1,404 x 拢18 million聽 拢4,679,487

Year ended 31 December 2020聽聽聽聽聽聽聽聽聽聽聽聽366/1,404 x 拢18 million聽 拢4,692,307

Year ended 31 December 2021聽聽聽聽聽聽聽聽聽聽聽聽 365/1,404 x 拢18 million聽 拢4,679,487

Year ended 31 December 2022聽聽聽聽聽聽聽聽聽聽聽聽308/1,404 x 拢18 million聽 拢3,948,719