FRS 102 Lease Transition - Calculation Pack
This tool supports fixed-payment leases only. Please confirm eligibility before continuing.
How many leases are included in this submission
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How many leases are included in this submission
This submission must relate to one portfolio of similar leases (e.g. same asset class, similar terms, and a single discount rate applied consistently).
Each submission supports up to 20 leases. If you have more than 20 leases, or multiple lease portfolios, please submit them separately by portfolio or contact us for a custom quote where you would like the portfolios consolidated.
Do any leases include variable payments (e.g. CPI/RPI-linked rent, turnover rent, usage-based payments)?
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Do any leases include variable payments (e.g. CPI/RPI-linked rent, turnover rent, usage-based payments)?
Have there been any lease modifications or remeasurements since commencement?
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Have there been any lease modifications or remeasurements since commencement?
Do any leases involve subleases, foreign currency, or multiple embedded assets?
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Do any leases involve subleases, foreign currency, or multiple embedded assets?
Outputs will be sent to this address
Reporting period start date
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This will be your measurement date for the lease liability calculation
Reporting period end date
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FRS 102 disclosure level
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Lease Portfolio Asset Class
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Discount rate (incremental borrowing rate %)
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Management judgement confirmation (CRITICAL)
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Management judgement confirmation (CRITICAL)
Please upload the completed Lease Input Template (Excel).
- Do not add or remove columns
- Amounts must be numeric
Submissions that do not follow the template may be rejected.
Download Lease Input Template Below
Upload completed Lease Input Template (Excel)
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Please rename the file before submitting e.g. "ABCompanyLtd - Lease Input Sheet"
We process lease data solely to generate lease calculations and outputs requested by you. We act as a data processor under UK GDPR and do not reuse, sell, or analyse client data for any other purpose.
I confirm that the information provided is complete and accurate and suitable for mechanical calculation under FRS 102.
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I confirm that the information provided is complete and accurate and suitable for mechanical calculation under FRS 102.
This submission cannot be processed under the Simple Pack
Based on your responses, this lease arrangement falls outside the scope of the Simple Pack.
This form cannot be submitted.
If you require support with a more complex arrangement, please contact us.
