Leases – Gross (SF.BS.LeasesGross) refers to the properties leased out under operating lease/rented out.

Leases – Gross (SF.BS.LeasesGross) does not include:

• Property in use held under finance lease (shown in Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross))
• Properties leased out under finance lease by financial lease companies (not shown in assets)
• Tenant improvements introduced by lessees in properties leased out under operating lease contracts (shown in Building – Gross (SF.BS.BuildingsGross))
• Tenant improvements in properties held under lease contracts (shown in Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross))

Related Entries

• Acceptances Outstanding (SF.BS.AcceptancesOutstanding)
• Accounts Payable (SF.BS.AccountsPayable)
• Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross)
• Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet)
• Accrued Expenses (SF.BS.AccruedExpenses)