Sept/Dec 2016 Q1(a)- right to use network capacity $17.8

Hello Sir,

I wish to have clarity if IFRS 16 will not now applicable to this section. Solution suggest that the payments should have been recognised as pre-payments since ZCG does not have control over assets that provide network capacity since the the seller determine which assets are to be used to supply network services for ZCG.

Pardon me if this seem to be too obvious.