CERTYNEX IFRS ACADEMY

Cordial includes its lease liabilities in the Borrowings line and its right-of-use assets in the Property, plant and equipment line, without presenting them on separate lines. What information is missing to comply with IFRS 16?

None: inclusion in existing lines removes any need for further information.

Only the total amount of lease payments made during the year.

Disclosure, in the notes, of the amounts and of the line items that include those right-of-use assets and lease liabilities.

A note explaining why it does not offset right-of-use assets against lease liabilities.