Commencement Date Expiry Date Initial Term Lessee Extension Options (details of options, dates and amounts) Lessee Termination Options (details of options, dates and amounts) Lessor Termination Options (details of options, dates and amounts) Discount rate Initial Rent Lease incentives (eg Rent free or reduced rent period) Fixed rent increase description (timeframes, amounts/fixed %) Variable lease payments (indexes) (timeframes and method such as CPI) Variable lease payments (other) (such as percentage of production) Non-lease components (for assets other than Plant and Equipment) Existing changes to lease payments (changes that have already occurred) Termination payments (purchase options, make-good and residual value guarantee) Payments already made (to value right of use asset) Initial direct costs (to value right of use asset) Other related leases (consideration as to whether to combine)
Commencement Date Expiry Date Initial Term Lessee Extension Options (details of options, dates and amounts) Lessee Termination Options (details of options, dates and amounts) Lessor Termination Options (details of options, dates and amounts) Discount rate Initial Rent Lease incentives (eg Rent free or reduced rent period) Fixed rent increase description (timeframes, amounts/fixed %) Variable lease payments (indexes) (timeframes and method such as CPI) Variable lease payments (other) (such as percentage of production) Non-lease components (for assets other than Plant and Equipment) Existing changes to lease payments (changes that have already occurred) Termination payments (purchase options, make-good and residual value guarantee) Payments already made (to value right of use asset) Initial direct costs (to value right of use asset) Other related leases (consideration as to whether to combine)
frr1a-appendix-qt-leases-contract-review-and-data-collection-worksheet.docx