CERTYNEX IFRS ACADEMY

During the year, Hélion Finance's net investment in its finance leases increased from 2,000,000 to 3,500,000, following the purchase of a portfolio of leases and several early terminations. What specific disclosure does IFRS 16 require in this respect?

A qualitative and quantitative explanation of the significant changes in the carrying amount of the net investment.

None: the maturity analysis of payments receivable is enough to explain the change.

A qualitative explanation only, since the amounts already appear in the statement of financial position.

Information limited to operating leases, the net investment not being concerned.