Under IFRS 16, each of these lease concessions, unless such concessions are provided for in the agreement, may cause a change in the lease as a result of the change in the terms of the contract. The Board of Directors recognized that leasing companies would face challenges in the valuation and accounting for these leasing concessions in accordance with IFRS 16. In response to the COVID-19 coronavirus pandemic, the International Accounting Standards Board has adopted amendments to IFRS 16 leases to allow leasing companies not to consider leasehold concessions as lease changes if they are a direct consequence of COVID-19 and meet certain conditions. On the 28th, the IASB adopted a practical tool made available to lenders in the form of an amendment to IFRS 16. This amendment applies to fiscal years beginning on or after June 1, 2020. However, a previous application is allowed. The amendment to IFRS 16 requires tenants to indicate when the choice of leasehold concessions is chosen. If it has not been applied to all concessions, the lessee shall indicate the specific types of contracts to which it has been applied. In addition, lessors should disclose the amount recognised during the reporting period to reflect changes in rents as a result of the application of the practical opportunity to take into account COVID 19 lease concessions. . .