Maturity analysis
A disclosure showing undiscounted future lease payment obligations split by time band.
Definition
The maturity analysis shows the total undiscounted future lease payments split into time bands: due within one year, one to two years, two to five years, and over five years. It is a required disclosure under IFRS 16 and amended FRS 102. The total of the time bands is reconciled to the carrying amount of the lease liability by deducting the discounting effect.
Why it matters
The maturity analysis helps users of financial statements understand the timing of future cash obligations. The reconciliation to the lease liability is a required part of the disclosure.
In AuditLease
AuditLease produces the full maturity analysis disclosure in the period-end report and statutory accounts note, including the discounting effect reconciliation.
Related terms
Official sources
Put this into practice with AuditLease
AuditLease handles IFRS 16 and FRS 102 lease calculations, statutory note generation, journal entries, and audit evidence — so your team spends less time on spreadsheets and more time on judgements.
This definition is for general information only and is not accounting or legal advice. Definitions are based on IFRS 16, FRS 102, and associated guidance published by the IFRS Foundation and the Financial Reporting Council. Users should refer to the applicable accounting standards and their professional advisers for judgement-specific matters.