RTM-WH Active
Rotterdam port warehouse | Havenpark BV | Konark Europe GmbH (EUR)
Initial lease liability957,061.43
Initial ROU asset957,061.43
Liability today373,418.33current 209,621.54 / non-current 163,796.79
ROU asset today329,136.50
Undiscounted payments1,106,784.00
Terms
- Commencement
- 01 Jun 2023
- Term
- 60 months (modelled 60) to 31 May 2028
- Payment
- 54,000.00 quarterly, in arrears
- Escalation
- CPI indexed
- Rent-free
- 0 months
- Discount rate
- 4.700% (current 4.700%)
- Initial direct costs / incentives
- 0.00 / 0.00
- Prepaid / restoration
- 0.00 / 0.00
- Exemption
- None (on balance sheet)
- Options
- None
Event timeline
| Effective | Event | Detail | Liability before | Liability after | ROU before | ROU after | Gain / (loss) |
|---|---|---|---|---|---|---|---|
| 01 Jun 2024 | CPI / index change | index ratio 1.031 at original rate 4.700% Annual CPI reset |
783,172.99 | 807,451.36 | 765,649.19 | 789,927.56 | 0.00 |
Amortisation schedule
| # | Period | Rate | Liability opening | Remeasure | Interest | Payment | Liability closing | ROU opening | Remeasure | Depreciation | ROU closing |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Jun 2023 | 4.700% | 957,061.43 | 0.00 | 3,748.49 | 0.00 | 960,809.92 | 957,061.43 | 0.00 | 15,951.02 | 941,110.41 |
| 2 | Jul 2023 | 4.700% | 960,809.92 | 0.00 | 3,763.17 | 0.00 | 964,573.09 | 941,110.41 | 0.00 | 15,951.02 | 925,159.39 |
| 3 | Aug 2023 | 4.700% | 964,573.09 | 0.00 | 3,777.91 | 54,000.00 | 914,351.00 | 925,159.39 | 0.00 | 15,951.02 | 909,208.37 |
| 4 | Sep 2023 | 4.700% | 914,351.00 | 0.00 | 3,581.21 | 0.00 | 917,932.21 | 909,208.37 | 0.00 | 15,951.02 | 893,257.35 |
| 5 | Oct 2023 | 4.700% | 917,932.21 | 0.00 | 3,595.23 | 0.00 | 921,527.44 | 893,257.35 | 0.00 | 15,951.02 | 877,306.33 |
| 6 | Nov 2023 | 4.700% | 921,527.44 | 0.00 | 3,609.32 | 54,000.00 | 871,136.76 | 877,306.33 | 0.00 | 15,951.02 | 861,355.31 |
| 7 | Dec 2023 | 4.700% | 871,136.76 | 0.00 | 3,411.95 | 0.00 | 874,548.71 | 861,355.31 | 0.00 | 15,951.02 | 845,404.29 |
| 8 | Jan 2024 | 4.700% | 874,548.71 | 0.00 | 3,425.32 | 0.00 | 877,974.03 | 845,404.29 | 0.00 | 15,951.02 | 829,453.27 |
| 9 | Feb 2024 | 4.700% | 877,974.03 | 0.00 | 3,438.73 | 54,000.00 | 827,412.76 | 829,453.27 | 0.00 | 15,951.02 | 813,502.25 |
| 10 | Mar 2024 | 4.700% | 827,412.76 | 0.00 | 3,240.70 | 0.00 | 830,653.46 | 813,502.25 | 0.00 | 15,951.02 | 797,551.23 |
| 11 | Apr 2024 | 4.700% | 830,653.46 | 0.00 | 3,253.39 | 0.00 | 833,906.85 | 797,551.23 | 0.00 | 15,951.02 | 781,600.21 |
| 12 | May 2024 | 4.700% | 833,906.85 | 0.00 | 3,266.14 | 54,000.00 | 783,172.99 | 781,600.21 | 0.00 | 15,951.02 | 765,649.19 |
| 13 | Jun 2024 | 4.700% | 783,172.99 | 24,278.37 | 3,162.52 | 0.00 | 810,613.88 | 765,649.19 | 24,278.37 | 16,456.82 | 773,470.74 |
| 14 | Jul 2024 | 4.700% | 810,613.88 | 0.00 | 3,174.90 | 0.00 | 813,788.78 | 773,470.74 | 0.00 | 16,456.82 | 757,013.92 |
| 15 | Aug 2024 | 4.700% | 813,788.78 | 0.00 | 3,187.34 | 55,674.00 | 761,302.12 | 757,013.92 | 0.00 | 16,456.82 | 740,557.10 |
| 16 | Sep 2024 | 4.700% | 761,302.12 | 0.00 | 2,981.77 | 0.00 | 764,283.89 | 740,557.10 | 0.00 | 16,456.82 | 724,100.28 |
| 17 | Oct 2024 | 4.700% | 764,283.89 | 0.00 | 2,993.45 | 0.00 | 767,277.34 | 724,100.28 | 0.00 | 16,456.82 | 707,643.46 |
| 18 | Nov 2024 | 4.700% | 767,277.34 | 0.00 | 3,005.17 | 55,674.00 | 714,608.51 | 707,643.46 | 0.00 | 16,456.82 | 691,186.64 |
| 19 | Dec 2024 | 4.700% | 714,608.51 | 0.00 | 2,798.88 | 0.00 | 717,407.39 | 691,186.64 | 0.00 | 16,456.82 | 674,729.82 |
| 20 | Jan 2025 | 4.700% | 717,407.39 | 0.00 | 2,809.85 | 0.00 | 720,217.24 | 674,729.82 | 0.00 | 16,456.82 | 658,273.00 |
| 21 | Feb 2025 | 4.700% | 720,217.24 | 0.00 | 2,820.85 | 55,674.00 | 667,364.09 | 658,273.00 | 0.00 | 16,456.82 | 641,816.18 |
| 22 | Mar 2025 | 4.700% | 667,364.09 | 0.00 | 2,613.84 | 0.00 | 669,977.93 | 641,816.18 | 0.00 | 16,456.83 | 625,359.35 |
| 23 | Apr 2025 | 4.700% | 669,977.93 | 0.00 | 2,624.08 | 0.00 | 672,602.01 | 625,359.35 | 0.00 | 16,456.82 | 608,902.53 |
| 24 | May 2025 | 4.700% | 672,602.01 | 0.00 | 2,634.36 | 55,674.00 | 619,562.37 | 608,902.53 | 0.00 | 16,456.83 | 592,445.70 |
| 25 | Jun 2025 | 4.700% | 619,562.37 | 0.00 | 2,426.62 | 0.00 | 621,988.99 | 592,445.70 | 0.00 | 16,456.82 | 575,988.88 |
| 26 | Jul 2025 | 4.700% | 621,988.99 | 0.00 | 2,436.12 | 0.00 | 624,425.11 | 575,988.88 | 0.00 | 16,456.83 | 559,532.05 |
| 27 | Aug 2025 | 4.700% | 624,425.11 | 0.00 | 2,445.67 | 55,674.00 | 571,196.78 | 559,532.05 | 0.00 | 16,456.82 | 543,075.23 |
| 28 | Sep 2025 | 4.700% | 571,196.78 | 0.00 | 2,237.19 | 0.00 | 573,433.97 | 543,075.23 | 0.00 | 16,456.83 | 526,618.40 |
| 29 | Oct 2025 | 4.700% | 573,433.97 | 0.00 | 2,245.95 | 0.00 | 575,679.92 | 526,618.40 | 0.00 | 16,456.82 | 510,161.58 |
| 30 | Nov 2025 | 4.700% | 575,679.92 | 0.00 | 2,254.75 | 55,674.00 | 522,260.67 | 510,161.58 | 0.00 | 16,456.83 | 493,704.75 |
| 31 | Dec 2025 | 4.700% | 522,260.67 | 0.00 | 2,045.52 | 0.00 | 524,306.19 | 493,704.75 | 0.00 | 16,456.82 | 477,247.93 |
| 32 | Jan 2026 | 4.700% | 524,306.19 | 0.00 | 2,053.53 | 0.00 | 526,359.72 | 477,247.93 | 0.00 | 16,456.83 | 460,791.10 |
| 33 | Feb 2026 | 4.700% | 526,359.72 | 0.00 | 2,061.58 | 55,674.00 | 472,747.30 | 460,791.10 | 0.00 | 16,456.82 | 444,334.28 |
| 34 | Mar 2026 | 4.700% | 472,747.30 | 0.00 | 1,851.59 | 0.00 | 474,598.89 | 444,334.28 | 0.00 | 16,456.83 | 427,877.45 |
| 35 | Apr 2026 | 4.700% | 474,598.89 | 0.00 | 1,858.85 | 0.00 | 476,457.74 | 427,877.45 | 0.00 | 16,456.82 | 411,420.63 |
| 36 | May 2026 | 4.700% | 476,457.74 | 0.00 | 1,866.13 | 55,674.00 | 422,649.87 | 411,420.63 | 0.00 | 16,456.83 | 394,963.80 |
| 37 | Jun 2026 | 4.700% | 422,649.87 | 0.00 | 1,655.38 | 0.00 | 424,305.25 | 394,963.80 | 0.00 | 16,456.82 | 378,506.98 |
| 38 | Jul 2026 | 4.700% | 424,305.25 | 0.00 | 1,661.86 | 0.00 | 425,967.11 | 378,506.98 | 0.00 | 16,456.83 | 362,050.15 |
| 39 | Aug 2026 | 4.700% | 425,967.11 | 0.00 | 1,668.37 | 55,674.00 | 371,961.48 | 362,050.15 | 0.00 | 16,456.82 | 345,593.33 |
| 40 | Sep 2026 | 4.700% | 371,961.48 | 0.00 | 1,456.85 | 0.00 | 373,418.33 | 345,593.33 | 0.00 | 16,456.83 | 329,136.50 |
| 41 | Oct 2026 | 4.700% | 373,418.33 | 0.00 | 1,462.56 | 0.00 | 374,880.89 | 329,136.50 | 0.00 | 16,456.82 | 312,679.68 |
| 42 | Nov 2026 | 4.700% | 374,880.89 | 0.00 | 1,468.28 | 55,674.00 | 320,675.17 | 312,679.68 | 0.00 | 16,456.83 | 296,222.85 |
| 43 | Dec 2026 | 4.700% | 320,675.17 | 0.00 | 1,255.98 | 0.00 | 321,931.15 | 296,222.85 | 0.00 | 16,456.82 | 279,766.03 |
| 44 | Jan 2027 | 4.700% | 321,931.15 | 0.00 | 1,260.90 | 0.00 | 323,192.05 | 279,766.03 | 0.00 | 16,456.83 | 263,309.20 |
| 45 | Feb 2027 | 4.700% | 323,192.05 | 0.00 | 1,265.84 | 55,674.00 | 268,783.89 | 263,309.20 | 0.00 | 16,456.82 | 246,852.38 |
| 46 | Mar 2027 | 4.700% | 268,783.89 | 0.00 | 1,052.74 | 0.00 | 269,836.63 | 246,852.38 | 0.00 | 16,456.83 | 230,395.55 |
| 47 | Apr 2027 | 4.700% | 269,836.63 | 0.00 | 1,056.86 | 0.00 | 270,893.49 | 230,395.55 | 0.00 | 16,456.82 | 213,938.73 |
| 48 | May 2027 | 4.700% | 270,893.49 | 0.00 | 1,061.00 | 55,674.00 | 216,280.49 | 213,938.73 | 0.00 | 16,456.83 | 197,481.90 |
| 49 | Jun 2027 | 4.700% | 216,280.49 | 0.00 | 847.10 | 0.00 | 217,127.59 | 197,481.90 | 0.00 | 16,456.82 | 181,025.08 |
| 50 | Jul 2027 | 4.700% | 217,127.59 | 0.00 | 850.42 | 0.00 | 217,978.01 | 181,025.08 | 0.00 | 16,456.83 | 164,568.25 |
| 51 | Aug 2027 | 4.700% | 217,978.01 | 0.00 | 853.75 | 55,674.00 | 163,157.76 | 164,568.25 | 0.00 | 16,456.82 | 148,111.43 |
| 52 | Sep 2027 | 4.700% | 163,157.76 | 0.00 | 639.03 | 0.00 | 163,796.79 | 148,111.43 | 0.00 | 16,456.83 | 131,654.60 |
| 53 | Oct 2027 | 4.700% | 163,796.79 | 0.00 | 641.54 | 0.00 | 164,438.33 | 131,654.60 | 0.00 | 16,456.82 | 115,197.78 |
| 54 | Nov 2027 | 4.700% | 164,438.33 | 0.00 | 644.05 | 55,674.00 | 109,408.38 | 115,197.78 | 0.00 | 16,456.83 | 98,740.95 |
| 55 | Dec 2027 | 4.700% | 109,408.38 | 0.00 | 428.52 | 0.00 | 109,836.90 | 98,740.95 | 0.00 | 16,456.82 | 82,284.13 |
| 56 | Jan 2028 | 4.700% | 109,836.90 | 0.00 | 430.19 | 0.00 | 110,267.09 | 82,284.13 | 0.00 | 16,456.83 | 65,827.30 |
| 57 | Feb 2028 | 4.700% | 110,267.09 | 0.00 | 431.88 | 55,674.00 | 55,024.97 | 65,827.30 | 0.00 | 16,456.82 | 49,370.48 |
| 58 | Mar 2028 | 4.700% | 55,024.97 | 0.00 | 215.51 | 0.00 | 55,240.48 | 49,370.48 | 0.00 | 16,456.83 | 32,913.65 |
| 59 | Apr 2028 | 4.700% | 55,240.48 | 0.00 | 216.36 | 0.00 | 55,456.84 | 32,913.65 | 0.00 | 16,456.82 | 16,456.83 |
| 60 | May 2028 | 4.700% | 55,456.84 | 0.00 | 217.16 | 55,674.00 | 0.00 | 16,456.83 | 0.00 | 16,456.83 | 0.00 |
Journal entries
| Date | Entry | Account | Debit | Credit | Status |
|---|---|---|---|---|---|
| 01 Jun 2023 | Initial recognition | Right-of-use asset | 957,061.43 | Posted | |
| Lease liability | 957,061.43 | ||||
| 30 Jun 2023 | Interest, month 1 | Interest expense - leases | 3,748.49 | Posted | |
| Lease liability | 3,748.49 | ||||
| 30 Jun 2023 | Depreciation, month 1 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 31 Jul 2023 | Interest, month 2 | Interest expense - leases | 3,763.17 | Posted | |
| Lease liability | 3,763.17 | ||||
| 31 Jul 2023 | Depreciation, month 2 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 31 Aug 2023 | Interest, month 3 | Interest expense - leases | 3,777.91 | Posted | |
| Lease liability | 3,777.91 | ||||
| 31 Aug 2023 | Lease payment, month 3 | Lease liability | 54,000.00 | Posted | |
| Cash / bank | 54,000.00 | ||||
| 31 Aug 2023 | Depreciation, month 3 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 30 Sep 2023 | Interest, month 4 | Interest expense - leases | 3,581.21 | Posted | |
| Lease liability | 3,581.21 | ||||
| 30 Sep 2023 | Depreciation, month 4 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 31 Oct 2023 | Interest, month 5 | Interest expense - leases | 3,595.23 | Posted | |
| Lease liability | 3,595.23 | ||||
| 31 Oct 2023 | Depreciation, month 5 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 30 Nov 2023 | Interest, month 6 | Interest expense - leases | 3,609.32 | Posted | |
| Lease liability | 3,609.32 | ||||
| 30 Nov 2023 | Lease payment, month 6 | Lease liability | 54,000.00 | Posted | |
| Cash / bank | 54,000.00 | ||||
| 30 Nov 2023 | Depreciation, month 6 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 31 Dec 2023 | Interest, month 7 | Interest expense - leases | 3,411.95 | Posted | |
| Lease liability | 3,411.95 | ||||
| 31 Dec 2023 | Depreciation, month 7 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 31 Jan 2024 | Interest, month 8 | Interest expense - leases | 3,425.32 | Posted | |
| Lease liability | 3,425.32 | ||||
| 31 Jan 2024 | Depreciation, month 8 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 29 Feb 2024 | Interest, month 9 | Interest expense - leases | 3,438.73 | Posted | |
| Lease liability | 3,438.73 | ||||
| 29 Feb 2024 | Lease payment, month 9 | Lease liability | 54,000.00 | Posted | |
| Cash / bank | 54,000.00 | ||||
| 29 Feb 2024 | Depreciation, month 9 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 31 Mar 2024 | Interest, month 10 | Interest expense - leases | 3,240.70 | Posted | |
| Lease liability | 3,240.70 | ||||
| 31 Mar 2024 | Depreciation, month 10 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 30 Apr 2024 | Interest, month 11 | Interest expense - leases | 3,253.39 | Posted | |
| Lease liability | 3,253.39 | ||||
| 30 Apr 2024 | Depreciation, month 11 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 31 May 2024 | Interest, month 12 | Interest expense - leases | 3,266.14 | Posted | |
| Lease liability | 3,266.14 | ||||
| 31 May 2024 | Lease payment, month 12 | Lease liability | 54,000.00 | Posted | |
| Cash / bank | 54,000.00 | ||||
| 31 May 2024 | Depreciation, month 12 | Depreciation expense - ROU | 15,951.02 | Posted | |
| Accumulated depreciation - ROU | 15,951.02 | ||||
| 01 Jun 2024 | Cpi change | Right-of-use asset | 24,278.37 | Posted | |
| Lease liability | 24,278.37 | ||||
| 30 Jun 2024 | Interest, month 13 | Interest expense - leases | 3,162.52 | Posted | |
| Lease liability | 3,162.52 | ||||
| 30 Jun 2024 | Depreciation, month 13 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 31 Jul 2024 | Interest, month 14 | Interest expense - leases | 3,174.90 | Posted | |
| Lease liability | 3,174.90 | ||||
| 31 Jul 2024 | Depreciation, month 14 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 31 Aug 2024 | Interest, month 15 | Interest expense - leases | 3,187.34 | Posted | |
| Lease liability | 3,187.34 | ||||
| 31 Aug 2024 | Lease payment, month 15 | Lease liability | 55,674.00 | Posted | |
| Cash / bank | 55,674.00 | ||||
| 31 Aug 2024 | Depreciation, month 15 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 30 Sep 2024 | Interest, month 16 | Interest expense - leases | 2,981.77 | Posted | |
| Lease liability | 2,981.77 | ||||
| 30 Sep 2024 | Depreciation, month 16 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 31 Oct 2024 | Interest, month 17 | Interest expense - leases | 2,993.45 | Posted | |
| Lease liability | 2,993.45 | ||||
| 31 Oct 2024 | Depreciation, month 17 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 30 Nov 2024 | Interest, month 18 | Interest expense - leases | 3,005.17 | Posted | |
| Lease liability | 3,005.17 | ||||
| 30 Nov 2024 | Lease payment, month 18 | Lease liability | 55,674.00 | Posted | |
| Cash / bank | 55,674.00 | ||||
| 30 Nov 2024 | Depreciation, month 18 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 31 Dec 2024 | Interest, month 19 | Interest expense - leases | 2,798.88 | Posted | |
| Lease liability | 2,798.88 | ||||
| 31 Dec 2024 | Depreciation, month 19 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 31 Jan 2025 | Interest, month 20 | Interest expense - leases | 2,809.85 | Posted | |
| Lease liability | 2,809.85 | ||||
| 31 Jan 2025 | Depreciation, month 20 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 28 Feb 2025 | Interest, month 21 | Interest expense - leases | 2,820.85 | Posted | |
| Lease liability | 2,820.85 | ||||
| 28 Feb 2025 | Lease payment, month 21 | Lease liability | 55,674.00 | Posted | |
| Cash / bank | 55,674.00 | ||||
| 28 Feb 2025 | Depreciation, month 21 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 31 Mar 2025 | Interest, month 22 | Interest expense - leases | 2,613.84 | Posted | |
| Lease liability | 2,613.84 | ||||
| 31 Mar 2025 | Depreciation, month 22 | Depreciation expense - ROU | 16,456.83 | Posted | |
| Accumulated depreciation - ROU | 16,456.83 | ||||
| 30 Apr 2025 | Interest, month 23 | Interest expense - leases | 2,624.08 | Posted | |
| Lease liability | 2,624.08 | ||||
| 30 Apr 2025 | Depreciation, month 23 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 | ||||
| 31 May 2025 | Interest, month 24 | Interest expense - leases | 2,634.36 | Posted | |
| Lease liability | 2,634.36 | ||||
| 31 May 2025 | Lease payment, month 24 | Lease liability | 55,674.00 | Posted | |
| Cash / bank | 55,674.00 | ||||
| 31 May 2025 | Depreciation, month 24 | Depreciation expense - ROU | 16,456.83 | Posted | |
| Accumulated depreciation - ROU | 16,456.83 | ||||
| 30 Jun 2025 | Interest, month 25 | Interest expense - leases | 2,426.62 | Posted | |
| Lease liability | 2,426.62 | ||||
| 30 Jun 2025 | Depreciation, month 25 | Depreciation expense - ROU | 16,456.82 | Posted | |
| Accumulated depreciation - ROU | 16,456.82 |
Page 1 of 3 Next