AASB 16 Leases 89-92: Lessors disclose finance lease selling profit, finance income and variable income and operating lease income in a table, plus the nature of leasing activities and how retained asset risk is managed

What does 89-92 require?

A lessor's disclosures give users a basis to assess the effect of leases on its position, performance and cash flows. In tabular form unless another format fits better it discloses, for finance leases, selling profit or loss, finance income on the net investment and income from variable payments outside the net investment, and for operating leases, lease income with the part from variable payments not tied to an index or rate shown separately. It adds the qualitative and quantitative information needed to meet the objective, including the nature of its leasing activities and how it manages the risk on the rights it keeps in underlying assets, such as buy-back agreements, residual value guarantees and variable payments for excess use.