Lessees

115 A lessee shall disclose the following amounts for the reporting period:

(a) depreciation charge for right-of-use assets by class of underlying asset.

(b) interest expense on lease liabilities.

(c) the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16 Leases. This expense need not include the expense relating to leases with a lease term of one month or less.

(d) the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets included in (c).

(e) the expense relating to variable lease payments not included in the measurement of lease liabilities.

(f) total cash outflow for leases.

(g) additions to right-of-use assets.

(h) gains or losses arising from sale and leaseback transactions.

(i) the carrying amount of right-of-use assets at the end of the reporting period by class of underlying asset.