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As a financial service provider we have been asked by a client to make an asset (which is providing electric energy) available to them so it is off-balance sheet for the client.
What can be done? As far as I understand, with IFRS16 operating lease no solution anymore.
How about an asset-as-a-service solution (pay-per-use) where the client pays according to the energy used. Which criteria needed to be fulfilled so this can be off balance sheet?

what do you mean by 'an asset providing electric energy', what do they want to achieve?

In this case it is about large scale batteries but we also work on other projects which are about charging infrastructure for heavy duty electric mobility.

I see. Then your client needs a contract to purchase services (e.g. storing energy). How to do it? Go through the decision tree below and make sure that the contract does *not* satisfy the definition of a lease:

https://ifrscommunity.com/knowledge-bas ... g-a-lease/

Excellent - thank you!

Sounds like an interesting scenario where your customer is interested in a solution based on the accounting first!