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v3.22.4

Leases | 12 Months Ended
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Dec. 31, 2022
Leases |
Leases | 4. Leases The movements in right-of use assets are reported in the following table: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Vessels’ | ​ | ​
Right-of-Use Assets |  | Vessels |  | Equipment |  | Total
As of January 1, 2021 |  | — |  | 516 |  | 516
Additions, net |  | 84,761 |  | 275 |  | 85,036
Depreciation |  | (3,110) |  | (446) |  | (3,556)
As of December 31, 2021 |  | 81,651 |  | 345 |  | 81,996
Additions, net |  | 30,361 |  | 194 |  | 30,555
Depreciation |  | (18,854) |  | (372) |  | (19,226)
As of December 31, 2022 |  | 93,158 |  | 167 |  | 93,325
​ On October 26, 2021, GasLog Partners completed the sale and lease–back of the GasLog Shanghai with a wholly-owned subsidiary of CDBL. CDBL has the right to sell the vessel to third parties. The vessel was sold to CDBL for net proceeds of $117,569. GasLog Partners leased back the vessel under bareboat charter from CDBL for a period of five years with no repurchase option or obligation. This sale and lease–back met the definition of a lease under IFRS 16 Leases, resulting in the recognition of a right-of-use asset of $84,761 and a corresponding lease liability of $57,396. On October 31, 2022, GasLog Partners completed the sale and lease–back of the Methane Heather Sally with an unrelated third party which has the right to sell the vessel to third parties. The vessel was sold for net proceeds of $49,472. GasLog Partners leased back the vessel under a bareboat charter until the middle of 2025, with no repurchase option or obligation. The sale and lease–back met the definition of a lease under IFRS 16 Leases, resulting in the recognition of a right-of-use asset of $30,345 and a corresponding lease liability of $18,719. An analysis of the lease liabilities is as follows: ​
​ | ​ | ​ | ​ | ​
​ | ​ | Lease Liabilities
​ |  | 2021 |  | 2022
As of January 1, |  | 444 |  | 55,898
Additions, net |  | 57,671 |  | 18,913
Interest expense on leases (Note 13) |  | 333 |  | 1,668
Payments |  | (2,550) |  | (13,910)
As of December 31, |  | 55,898 |  | 62,569
Lease liabilities—current portion |  | 10,342 |  | 17,433
Lease liabilities—non-current portion |  | 45,556 |  | 45,136
Total |  | 55,898 |  | 62,569
​ An amount of $24,973 has been recognized in the consolidated statement of profit or loss under Revenues with respect to income from subleasing of the GasLog Shanghai and the Methane Heather Sally.

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