Subleasing (IFRS 16)

[Lorenzobo94]

Hello, I have a question regarding IFRS 16, sub-leasing case.
Specifically, when I sub-lease (financial leasing) my asset (already leased and accounted for using IFRS 16) I must register the derecognition of the Rou Asset and the Recognition of investment - su-lease.
Example:

Recognition of investment - sublease € 100 @ various
Derecognition of the ROU Asset €80
Gain recognized in the P&L €20

My Gain recognized in the P&L deriving from the asset derecognition, in which income statement item should I reclassify it? Above or below EBITDA? Among financial income and expenses or in the item revenues from sales and services?

Many thanks in advance

Lorenzo

[Marek Muc]

it's not revenue for your entity I presume
it's also not financial income

This is akin to disposal of long-term assets, so it would treat it as if you sold an item of PP&E. Whether it will impact EBITDA is up to you really. EBITDA is a non-GAAP performance measure and it's up to you to define specific items that are or are not included there.

[Lorenzobo94]

Thank you Marek, and sorry for the duplicate question in other topic