1

LEASE
Training
Summary 2

• Connexion
• Contract repository
• Navigation
• Other functionalities
• Contract Management
• Contract creation
• Particular case management
• Events management
• Import Contracts
• Export entries
• Data analysis

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 3

Connexion
Click to add text
Connexion 4

Access to the web page of Viareport

Enter l’URL « Viareport.com » Click on « Log in »

>
Connexion 5

Connexion to the Platform of Viareport tools

Choose the
application
language

Click here to
reinitialize the
password
• Enter your ID
• Enter your password
To obtain a login and
• Click on « Log in » password ,
click on « First
connection » and
follow the
instructions

>
Connexion 6

Viareport portal

Zone for shortcuts to

favorite documents

Viareport ad

>
Connexion 7

Customer set up

Click in the language field

In "Preferences", select the Click on the button

language to use « Validate »

>
Connexion 8

Customer set up

To manage password
changes

Click on the button

« Validate »

>
 Connexion 9

Come back to the LEASE main menu

Click on the button

« »
To come back on the LEASE
principal menu

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Contracts repository
 11

Navigation
Click to add text
 Navigation 12

Click to add text

Search area and

elaboration of filters

Access to LEASE menu options

depends on your rights
>
Contracts repository 13

Search area – Building of filters

Click on the field of the area search Select a dimension

to open the contextual window

Opening of values
tables
=> Selection of a value Access to all
dimensions of
analysis

>
Navigation 14

Calendar

Calendar linked to Specifics alerts on a

the working period period
Access to LEASE menu options
depends on your rights
>
Navigation 15

Access to principal
Main menu menu

Menu options that interact across all

elements of the library

Access to LEASE menu options

depends on your rights
>
Navigation 18

Access to a contract

Contextual menu of contract

Options
affecting only
this contract
Main references of contract (click to
access at detail)

>
Navigation 19

Detail of contract

Detail of contract
information

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 20

Others functionalities
Click to add text
Others functionalities 21

Click to add text

Contracts repository
• Navigation
• Creation of contract
• Events management
• Others functionalities
• Import contracts o Delete
• Import custom fields o Terminate
• Export entries o Validate
Index table o Invalidate
o Bulk change
Discount rate centralised
o Export selection
o Duplicate contracts

>
Others functionalities 22

Delete

Contextual menu applying to

contracts selected

Validate the deleting by

pressing the « Delete »
button

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Others functionalities 23

Terminate

Contextual menu applying to

contracts selected

Once the contract is finished

you have to Terminate it

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Others functionalities 24

Validate

Contextual menu applying to

contracts selected

Validate the deleting by

pressing the « validate »
button

• Option « Validation » ➢ Activated by the user

➢ For a given period*
➢ For a contract or a lot of contracts
√
The contract is locked and unchangeable by
the user
>
* period in progress and all previous periods
Others functionalities 25

Invalidate

Contextual menu applying to

contracts selected

Validate the deleting by

pressing the « invalidate »
button

• Option « Invalidation » ➢ Activated by the Administrator

➢ For a given period *
➢ For a contract or a lot of contracts
√
The contract is again changeable by the user

>
* Period in progress and all previous periods
Others functionalities 26

Bulk change (1/3)

Contextual menu applying to

contracts selected

>
Others functionalities 27

Bulk change (2/3)

Modifiable fields

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Others functionalities 28

Bulk change (3/3)

Modifiable fields

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Others functionalities 29

Export of contracts repository (selection 1/3)

Contextual menu applying to

contracts selected

Choose the
export
options
Validate the deleting by
clicking on the « Export
selection » button
>
Others functionalities 30

Export of contracts repository (sélection 2/3)

Contextual menu applying to

contracts selected

Choose the
export
options
Validate the deleting by
clicking on the « Export
selection » button
>
Others functionalities 31

Export of contracts repository (sélection 3/3)

Open the file to visualize it

>
Others functionalities 32

Duplicate the contracts

Contextual menu applying to

contracts selected

Validate the deleting by

clicking on the « Validate »
button

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Contract
management
 34

Contract creation
Click to add text
Contracts to import 35

Contracts to add in the database :

▪ All the contracts with a duration more than 12 months with a value when it’s new of at least 5
KUSD

Contracts to follow :

▪ All contract modifications must be made manually in the system (eg: termination of the contract,
change of the off-index rent, change of the contract duration, ...)

▪ The contract reference is unique in Lease IFRS16 (no duplication possible)

Contract management 36

Three tabs allow to manage a contract:

Four blocks are present in the Contractuals clauses : Accounting

❖ The situation
❖ The designation
❖ The comptabilisation
❖ The initials rental conditions

Four blocks are present in the monitor asset:

❖ The designation
❖ The amortization
❖ The gross value

There are two ways to record an event:

❖ In the schedule of monitor debt
❖ In the contractuals clauses In the schedule

Each bloc allows two visions: In the

❖ The synthetic vision for the restitution : click on contractuals
clauses
❖ The detailed vision for the entry : click on >
Contract management 37

Contract creation (1/7) Access to main menu

A contract is identified Enter a reference

in LEASE by a single (converted in capital letter) 1
tuple:
• The « Reference » Lessor : always a out
and group third (S9999) 2
• the « Lessor »
Lessee : entity carrying the
contract 3

Validate by clicking on the

button « Create »
4

>
Contract management 38

Contract creation (2/7)

Fill in the supplier name

Optional Information related
to analysis needs in local ERP
Optional Information: must
be before the date of the
first payment

>
Contract management 39

Contract creation (3/7)

Mandatory information
Optionnal informations linked to the
analysis needs of the local ERP
Contract currency
(transactionnal currency
which may be different
from the Lessee)
Basis for the calculations
related to amortizations of
debt and the assets.

Fill in the contract start date

IAS 17 standard to be
completed, if the contract is
a financial lease (applicable
for the first year of IFRS16
Yes if : Contract recognised in consolidation as
only)
at August 31, 2019 : the contract was in the
software Lease V1 or sent to the consolidation
team in excel
Yes if : Contract recognised in
statutory accounts (recognised as
an asset and a financial debt) >
 Contract management 40

Creation of contract (4/7)

Contractual duration (in
months) : must be a multiple of If financial lease contract (IAS 17 box
Choose a frequency in frequency. checked, see next page): yes, enter the
the table amount

Enter the asset value

(Amount)

• In advance : rent to be Enter the amount

paid at the beginning of
period
• In arrears : rent to be Revision of duration
paid at the end of period Interest calculated on (in months) : extension
the outstanding of duration of contract
capital or not of rent after the initial period.
of the current period

The rate is an annual rate

Financial lease contract => implicit.
Other contract => automatic
The rate will be determined
by the discount rate table
managed by the holding

>
Contract management 41

Contract creation

Suitable only for "financial lease" (contracts Suitable for all the other contracts
with Fill a marginal rate of indebtedness
a buy-back option)
Fill the asset value The asset value is determinated by discounting
rents over the selected period
The application determinate an implicit rate
which will be used for the calcul of interest in Valuation of a corresponding asset
the schedule

Possibility to break down the assets in the

monitoring of assets Only IFRS16 standard is applicable

The conctract can be done in the all standards

>
Contract management 42

Creation of contract (5/7) 1 Round up to the nearest whole

Fill the date number multiple of the frequency

To set the schedule with the last calendar day of the month
Multiple number of frequency
rounded down to lower whole When the first schedule is
number not full

Enter the amount of contractual rent corresponding to a complete schedule

Choose
a option 1 3
2
2 • rent amount full
3 schedule

4 • multiple number of
the schedule type
Enter the differents schedules rounded down to
the nearest whole
• % Increase in rent
4 • Amount of rent full
schedule
• anniversary date for
the application of
the new rent
• Multiple number of schedules • If the first partial
rounded down to lower whole schedule
number >
Contract management 43

Indicate the address on the group network where are

Creation of a contrat (6/7) stored the electronics documents referring to the
contract

• PDF Format
• Possibility to add several files
• 10 Mo max per file Enter your country (entity), essential for the
automatic debt ratio to be chosen. Can be
carried out in bulk change

>
Contract management 44

Creation of a contrat (6/7)

A living facility is for example a vacation flat, expat house, etc

Stock : estimation of the value of inventory you may have in a

month

Gross margin : declare it only if you need / wish to be insure

for business interruption (this is only of equipment company).

Recorded in lease V1 : was only for those who used lease V1

in 2019

Exercise of purchase option : levée = exercised, non levée =

not exercised
Exclusion from Lease reports : only to be used by
consolidation team
>
Contract management 45

Creation of a contract (7/7)

Total gross value of right of

use
(including the others costs )

Gross value out of

additionals costs
By clicking on the asset
field , open a window
with all relevants Duration of
informations Amortization Others costs
Choose a value in
the list

• Initials direct costs : marginal costs which would not have been incurred if the rental agreement has been
obtained
• Cost for dismantling restoring asset: estimation of costs incurred by the Lessee (provision)
• Lease payments before lease commencement: payments made to the Lessor before the beginning of lease or
at the date of this. From tag « Contractual Clauses»)
• Lease incentives received : payments received from Lessor in order to encourage the Lessee to conclude the
deal >
Contract management 46

Contract creation

When the data relative to

right of use are defined,
the table of amortization is
automatically calculated by
LEASE

>
Contract management 47

Contract creation

date of amounts of Position and Capitalized Reimbursement Finance chargeequiva

deadline rents movement Interest during and balance debt lents
payment of debt the periods of by maturity rates
contract no payments
of rents

>
Contract management 48

Contract creation

Data relative to a account period

>
 49

Particular case management

Click to add text
Particular case management (1/1) 50

Prepayment

➢ Principles of accounting
• The prepayment value before entered in the asset set up will be calculated.
• number of prepaid rents should be indicated in the Initial Conditions of Rental (expressed in periodicity)

• If the prepayment do not correspond to a whole number of rents maturity, the number of rents prepaid must be rounded up
to the next whole number and the reliquat (prorata) is entered in the field « first lease payment (prorata) »

Concretly it is about :

• Divide the prepayment value filled at the origin , by the first lease payment, in order to fill the number of prepaid rents.

• If the division is not whole, calculate the rest, and impact the field first lease paiement ( prorata)

• Verify the date of first maturity.

>
Particular case management (2/2) 51

1st example Prepayment:

Data :
- Rent : 3 000
- Prepayment : 6 500
Information to indicate in lease:
- Number of rents period paid in advance (rounded up): 3
- First lease payment (prorata) (remaining amount to report in lease) = 500 => 6500 – 3 000 x (3 -1)

2nd example Prepayment:

Data :
- Rent : 3 000
- Prepayment : 9 500
Information to indicate in lease:
- Number of rents period paid in advance (rounded up) : 4
- First lease payment (prorata) (remaining amount to report in lease) = 500 => 9500 – 3 000 x (4 -1)
 52

Events management
Click to add text
Events management 53

Events of management through the forms from contract Press in the field
2
« Select … »

1 Select l’event

3
Press on the
button

These events had an effect on:

• The duration of lease,
• The revalorization of the rental liability (the value of asset is unknown)
• The discounted rate (the value of asset is known)

>
 Gestion des événements 54

Amendment to initial conditions

• Date from • New rent to

which the be paid
change will be
active

• Duration of the extension

of expressed contract
• In case of Rented Surface Reduction (YES).
In this case indicated the rate of the reduction
• Reminder of the asset
• Duration of amortization to
identification
add at the initial duration

Revision of duration (Extension)

• Date from • Duration of the
which the extension of
change will be expressed contract
active
• Reminder of • Duration of amortization to
the asset add at the initial duration
identification

>
Events management 55

Suspend repayments • Date from which • Duration of the • Reimbursements of the canceled
the payments will extension of debt during the period entered.
be again realized expressed contract
• Date from • The interest charges continue to be
which the calculated and capitalized on the
debt.
change will be
active
• Reminder of • Duration of amortization to
the asset add at the initial duration
identification

• Date from which • Duration of the

Suspend payments
the payments will extension of • the canceled debt during the period
• Date from be again realized expressed contract entered.
which the • Interest and Reimbursements void
change will be during the period.
active

• Reminder of • Duration of amortization to

the asset add at the initial duration
identification

>
Events management 56

Early termination with notice

• Penalties amount

• Date from which the change will be active

• Asset identification • Gross value in social • Duration of amortization in social

Schedule termination
• Date from which the change will be active

• Asset identification • Gross value in social • Duration of amortization in social

>
Events management 57

Covid-19 amendment
On May 28, 2020, IASB published an amendment COVID 19 for IFRS 16 to authorize reduction in lease payments. This amendment
offer the possibility (but not the obligation) for a lessee to record the discount or waiver of rental payments as a variable rental
payment, i.e. in profit or loss, with no prior analysis of whether or not this constitutes an amendment to the lease.
As a result:
- total rent debt is less than or equal to that immediately prior to the change
- the rent reductions only concern those initially due no later than 30 June 2021
- no other substantial changes to the lease

Effective starting date Amendment effective starting date

Contract transfer

• Date from which the transfer will be effective

• Depend on the contract of transfer

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 58

Import contracts
Click to add text
Import contracts 59

File Template Import (To send)

>
Import contracts (1/6) 60

Tab – Contract List (1/2)

2 Use the “Instructions” 1 Integrate all the data in the

tab to help fill in all the “Contract List” tab
columns
>
Import contracts (2/6) 61

Tab – Contract List (2/2)

1 Check that the

contractual duration is a 2 If due -> start date of the contract = entry date
multiple of the frequency of the asset + period
If falling_due -> start date of the contract =
entry date of the asset

3 Fill in the categories using

the asset categories tab
>
Import contracts (3/6) 62

Tab – Import Lease V2 (1/1)

1 Copy all your contracts with the first
line title (from column A to BM).

>
Import contracts (4/6) 63

Saving File CSV (1/1)

Paste values with number

1 formatting in a new file

2
Save the new file as csv
(separator : semicolon)

>
Import contracts (5/6) 64

Import of payment schedule Contextual menu applying to

contracts selected

Select or drag the CSV fill

to import

>
Import contracts (6/6) 65

Additional information (1/1)

Enter your country (entity), essential for the

automatic debt ratio to be chosen. Can be
carried out in bulk change
Optional : Indicate the address on the group network where
are stored the electronics documents referring to the contract

• PDF Format
• Possibility to add several files
• 10 Mo max per file

>
Particular case management Financial lease contract (purchase option) 66

Tab – Contract List

1
Fill in asset Value

3 Fill Buy-back price

Fill Buy-back value

 Particular case management Financial lease contract (purchase option) 67

Tab - Import Lease V2 (1/1)

1
1
Enter True only if
the contract was Enter True
under the IAS 17
Standard before
(no need to put 2 3
true if contract 2
Fill in automatically Automatic 3
signed after 1
September 2019) thanks to the tab Automatic Automatic
« Fichier IFRS16 »
 68

Export entries
Click to add text
Export entries 69

Operating mode Contextual menu applying to

contracts selected

>
Export entries 70

Balance control
options
Definition of
data variables

Definition of Instructions
mapping files
Definition of
format conversion

Launch the
export
>
Export entries 71

Export context

• Monthly Period : movement of the • Yes : including intercompany entries

• Transactional : Contract
month • Reference : one entry per Contract
currency
• Cumulated Period : year-to-date closing • No : only third party entries • Lessee : one entry per entity
and movements • Functional : entity currency

>
Export entries 72

Select of mapping files and structural options

Select the mapping files prepared

Allow to use one source to generate
several targets

Aggregate the third party Lessor

one single one code to be defined

>
Export entries 73

Format conversion
Usually used when the reporting
currency unit is different from the
Contract currency unit
(e.g. K€ ou M€)
Select the format file you want

• Yes = balance sheet for

• No = flows / movements

>
Export entries 74

Checks & validation

Automatic adjustement on the
LEASE account L-R661 Interest

processus reminder

Reminder of the mapping files

list

Confirm the export

Validate the export to

generate the CSV file
>
Export entries 75

Mapping : preparation of definition of mappings files

a) Entities tables Entity code cannot by

empty in the target tool

When there is an equal « = » in the

field, the mapping retrieves the
establishment code. If the
establishment code is empty, then the
mapping takes the Lessee code

Entity code in the

Establishment Lessee code in
target tool code input into the LEASE
Contract initial
conditions in LEASE

>
 Export entries 76

Mapping : préparation de la définition des fichiers de mapping

b) Suppliers table
Supplier code cannot by
empty in the target tool

When there is an equal « = » in the

field, the mapping retrieves the
supplier code. If the supplier code is
empty, then the mapping will take the
Lessor code

Supplier code in Supplier Lessor Lessee

the target tool code in Code in code in
LEASE LEASE LEASE

>
Export entries 77

Mapping : préparation de la définition des fichiers de mapping

c) Account table

Account code can not

be empty in the target
tool

Account code in Account Asset Account Asset Lessee Factor

the target tool code in category code value code in (-1)
LEASE code in entered in known or LEASE ou
LEASE initials unknown (1)
conditions
of LEASE
>
Export entries 78

Mapping : préparation de la définition des fichiers de mapping

d) Analytical informations table

The analytical code can

not be empty in the
target tool.

When there is an equal « = » in this

field, the mapping retrieves the
analytical code entered in LEASE . If
the analytical code is empty the
mapping do not retrieves any code
Analytical code in The Account
the target tool analytical code in
code LEASE
entered in
the initials
conditions
of LEASE

>
Export entries 79

Mapping : préparation de la définition des fichiers de mapping

e) Flows tables
Flow code can be empty
in the target tool

When there is an equal « = » in this

field, the mapping retrieves the LEASE
flow code. If the flow code is empty,
the mapping do not retrieves any code

Flow code in Account

Flow code in the
LEASE code in
target tool
LEASE

>
Export entries 80

Formats des écritures (sortie) : Format SAP-FC liasse (Format FC package.csv)

columnn headers in the

output file (SAP-FC Ecriture générée
dimension codes)

Rank of headers for SAP-FC

package format

Headers of sources fields

>
Export entries 81

Entries format (output) : Package format SAP-FC with partners (Format FC package partners.csv)

Generated entries

Recovery of value
« partner » (Supplier) >
Export entries 82

Entries format (output) : Package format SAP-FC with entry (Format FC package entry label.csv)

Generated entries

Recovery of entries
comment
>
Export entries 83

Entries formats (output): Format SAP-FC entry (Format FC entry.csv)

Headers of columns in the

output file (SAP-FC
dimensions codes)
Generated entries

Rank of headers for format

SAP-FC entries Headers of sources fields

>
Export entries 84

Entries format (output) : Format SAP-FC – entry partners (Format FC entry partners.csv)

Generated entries

Recovery of value
« Partner » (supplier)

>
Export entries 85

Entries format (output) : Format HFM entry (Format HFM.csv)

Header of columns in the Generated entries
output file (HFM dimensions
codes)

Rank of headers for the

Headers of sources fields
format HFM entries
>
Export entries 86

Entries formats (output) : Format HFM – formatting entry (Formatage HFM.csv)

Package to generate the entries to be integrated in HFM :

➢ - The definition of exported format(Format_HFM.csv),

➢ - A file which transforme the file generated by
(Formatage.xlsx).

Operating mode :
1. Export the entries from Lease aggregating by Lessee
and applying the format conversion
«Format_HFM.csv » ;
2. Copy and paste the result obtained in the tab
« Lease » ;
3. Copy the formula from line 16 of tab " formatting" on
as many line as desired;
4. Save the file in « .csv » ;
5. Replace the ";;;;;;;;" par du vide.

Entry generated by LEASE Entry formatting to format

HFM
>
Export entries 87

Report of errors

In case of error (s) during the

import, LEASE generate a
report which specify the
typology of errors

>
Accounts list and LEASE flows 88

>
 89

Data Analysis

Click to add text

Construction of state 90

Access to Web-Analyzer

By the menu 3 ways to access to

of Viareport Web Analyzer
portal
By the LEASE
general menu

By the contextual
menu of contracts
repository

1 2
>
 91

Construction of report

Click to add text

Construction of report 92

The tools
Copy the data
Allow toward the external
Document shared - modifiable modifications of tool
Document shared – no modifiable document setting

Access to the
dimensions of
analysis and list of
avalaible state

Request automatic
or manual data
Banner appearing when a
refresh
document is not initialized
Menu

>
Construction of report 93

The dimensions
Click on the
icon

For information
(do not use)
Access to
dimensions for
build state

List of state
• Personals
• Shared

>
Construction of report 94

The axis

Document axis (Filters area) – dimension variables apply to all

data in the state

column axis – dimensions variables format the

informations restored in column

Line axis– dimensions variables format the informations

restored in line

>
 Construction of report 95

Example

Click on the dimension to

define the variable
Click on the point
to choose an other
value Drag the dimension in
the document axis
Choose the
symbol «=»

>
Construction of report 96

Example

Click on the symbol « … »

Choose the period-end

closing

>
Construction of report 97

Example

Click on the button « Validate»

>
Construction of report 98

Example

Drag the element in

document analysis

Select the standard « IFRS16 »

>
Construction of report 99

Example

Drag the element in the column axis

Select the dimension

dimension « Lessee»

>
 Construction of report 100

Example

Modify the
display mode
Modify the elements
selected

Select
« All values »

>
Construction of report 101

Example

Modify the display mode

Choose the option « Detail and full »

>
Construction of report 102

Example

Click on the button « Validate »

>
Construction of report 103

Example

Select the « Type of account »

Drag the dimension in the line axis

>
Construction of report 104

Example

Select the « account »

Drag the dimension in line axis
The amounts are presented
by type of account (Assets /
Liabilities / incomes
statements

>
 Construction of report 105

Example

Modify the display mode

d’affichage

Choose the option « Detail et

Full »

All accounts
are listed in
lines

>
Construction of report 106

Example

Click on the button « Validate »

>
Construction of report 107

Example

Balance Asset /
Liability with detail per
account

>
Construction of report 108

Example

Report of income
statement on the result
of balance sheet

>
Construction of report 109

FE10 Flow« First time application of standard »

Flow of the first time

application of the
standard

>
Construction of report 110

You can use reports shared with you

>
 111

Thank you for your

attention
PICTOS 1/2 112
PICTOS 2/2 113