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Disclosures and audit pack

What the disclosure table contains​

LeaseDisclosureService::generateForPeriod(administrationId, fiscalPeriod) reads every active / modified lease for the administration and produces a LeaseDisclosureTable payload with:

SectionFields
Period scopefiscalPeriod, administrationId, materializedAtPeriodClose
RoU assetclosingRouByClass (per asset class), totalRouAdditionsInPeriod, totalRouDepreciationInPeriod, totalRouDisposalsInPeriod
Lease liabilitytotalLeaseLiabilityCurrent, totalLeaseLiabilityNoncurrent
Maturity analysis (REQ-LD-002)Undiscounted buckets: lt1y, y1to2, y2to3, y3to4, y4to5, gt5y
Weighted-average IBR (REQ-LD-003)Per asset class, weighted by opening liability
ExpensestotalInterestExpense, totalShortTermLeaseExpense, totalLowValueLeaseExpense, totalVariableLeaseExpense
NarrativequalitativeNarrative seed for the operator to refine

Draft leases are excluded; only active and modified contribute.

CSV export (task 10.3)​

LeaseDisclosureService::exportToCSV($disclosure) flattens the payload into a 3-column RFC 4180 CSV (section,label,value) suitable for direct download or import into a working paper. Each scalar total, every RoU class, every maturity bucket, and the weighted-average IBR per class are emitted as separate rows so the consumer can group by section. Quotes / commas / newlines are escaped per RFC 4180.

section,label,value
header,fiscalPeriod,2026
header,administrationId,adm-1
rou-by-class,vehicle,18500.00
rou-by-class,real-estate,920000.00
maturity-analysis,lt1y,36000.00
maturity-analysis,y1to2,36000.00
weighted-average-ibr,vehicle,4.00
weighted-average-ibr,real-estate,5.25
totals,totalLeaseLiabilityCurrent,32000.00
totals,totalInterestExpense,4350.00
narrative,qualitativeNarrative,"The entity leases assets …"

PDF / XBRL — Phase 2​

  • PDF export uses the docudesk PDF pipeline once it's merged.
  • XBRL / ESEF skeleton lands with the bookkeeping-sbr-xbrl-reporting change; the disclosure payload is the input.

Until both ship, the CSV export covers the auditor's working paper need; the on-page table covers the live review.

Audit pack​

LeaseAuditPackGenerator::generate(leaseId, administrationId, operatorId) builds the audit-pack index for a single lease — the artefacts an auditor needs to walk the contract end-to-end:

  • index.md — pack index and walkthrough.
  • lease-contract.pdf — placeholder for the docudesk PDF render (Phase 2).
  • schedule/<lease>-schedule.csv — full LeasePaymentSchedule rows.
  • disclosure/disclosure.csv — the disclosure CSV scoped to the lease's classes.
  • ibr-evidence/ — every docudesk FK from ibrEvidenceDocuments.
  • reassessments/ — every LeaseReassessmentEvent with before/after snapshots.

The deterministic download path is /shillinq/audit-packs/YYYY-MM-DD/<lease>.zip. Re-export on the same day overwrites the same path; a next-day export lands at a new path. Status starts as pending-pdf-pipeline and flips to ready once the docudesk renderer fills the placeholder.

Workflow​

  1. Period close. Period-close engine generates / materialises the disclosure table for the closing fiscal period.
  2. Review. Operator opens Bookkeeping → IFRS 16 Leases → Annual Disclosures and reviews the per-class breakdown.
  3. Validate. "Validate Disclosures" action runs sanity checks (debit/credit on every reassessment event, no draft leases pulled in, weighted-average IBR ≤ max contract IBR).
  4. Export CSV. Download the CSV for the working paper.
  5. Audit pack. For each lease the auditor flags, run the audit-pack export.
  6. Sign-off. Attach the PDF (Phase 2) and CSV to the period-close binder; mark materializedAtPeriodClose=true.