Commit a Discount Rate Evidence Pack
Commit to collecting discount-rate evidence that supports lease term, currency, credit, and approval.
Create a discount-rate evidence pack for one active lease Use a lease that is new, modified, or sensitive enough that a 50 bps change would noticeably affect the liability. Discount-rate evidence pack commitment Lease: [asset/location/vendor] Measurement date: [commencement/modification date] Rate basis: [implicit rate if readily determinable, otherwise incremental borrowing rate] Term and currency: [lease term] in [payment currency] Evidence source: [curve/debt quote/Treasury model] dated [date] Credit and security adjustment: [spread/collateral assumption] Conclusion: Use [rate]% because [one-sentence rationale]. Review: [reviewer] checks term, currency, source date, and rationale by [date]. Did you save a rate pack with term, currency, credit basis, and…
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