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Full methodology transparency for FRS 102 compliance
Disclaimer
Lease Rater is designed for UK SMEs preparing accounts under FRS 102.
The Obtainable Borrowing Rate (OBR) calculations provided are based on market data and
standardised assumptions to support your lease accounting disclosures.
Results are provided for guidance and audit support purposes only and do not
constitute financial advice, audit assurance, or a substitute for professional judgement.
Company directors remain responsible for the final choice of discount rate and accounting
treatment. Lease Rater accepts no liability for reliance placed solely on these outputs
without appropriate professional review.