Blend-and-extend, exit and downsize, in cash and in P&L.
A cash view tells the CFO what leaves the bank. It does not tell them what a lease event does to the balance sheet. Under IFRS 16 every blend-and-extend, exit or downsize remeasures the lease liability and the right-of-use asset, and the difference lands in the P&L. Pick a lease and a move and see it in cash and in P&L before it is committed. The lease list respects the page filters.
Source: NovaTech Global synthetic portfolio · decision layer · illustrative IFRS 16 mechanics
Select a lease and a strategy. Figures recompute live from the lease's own schedule.
How the filtered lease liability amortises over the next ten years
Every lease: cost to buy out early (liability + penalty + unamortised fit-out) against cost to ride out to expiry (remaining rent). Below the dashed line = cheaper to leave
Largest saving from exiting early vs riding out
| Building | Buy-out | Ride-out | Saving |
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