Commission Regulation (EU) 2017/1986 of 31 October 2017 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16

en · official · sha256:4a5383d1f8fd8daeb9f969387a6d96f8ee76e6c1bf9d6eeae3df6b8c6291a940EN

ANNEX International Financial Reporting Standard 16 Leases International Financial Reporting Standard 16 Leases

en · official · sha256:4c445a4c1d03e20dc502701d59ff001ca6df3169409bf395cf1bbe2a2ea27a85EN

commencement date of the lease (commencement date) The date on which a lessor makes an underlying asset available for use by a lessee.

en · official · sha256:f899484c55eb9b37f71c0b3f76c9f7cd5252790e780a256dab5061083b689bd2EN

economic life Either the period over which an asset is expected to be economically usable by one or more users or the number of production or similar units expected to be obtained from an asset by one or more users.

en · official · sha256:31f5d9acc3a0a4f825f5b808bc6d189a1bd97b6ce457096a579b63e1831b5d2dEN

finance lease A lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

Ссылаются нормы: finance_lease

en · official · sha256:c30e560ef04b3f06e018cc87eb28ce4e8c1efd79debbd64f2ac7f1e7b2e9d806EN

inception date of the lease (inception date) The earlier of the date of a lease agreement and the date of commitment by the parties to the principal terms and conditions of the lease.

en · official · sha256:c5742b269cd462dda86e3c47f03c99a117b248690c03788cef2d354128d94ee1EN

lease A contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration.

Ссылаются нормы: Contract

en · official · sha256:e1266b8c16134ceb7ad6a233305fc231547ef29be9b80eeb587f1c95c02b1342EN

lease modification A change in the scope of a lease, or the consideration for a lease, that was not part of the original terms and conditions of the lease (for example, adding or terminating the right to use one or more underlying assets, or extending or shortening the contractual lease term).

en · official · sha256:0e57b095776e60d6d2f8e7867394ee4b0907a061b240304db08e919736cd5316EN

lease term The non-cancellable period for which a lessee has the right to use an underlying asset, together with both: (a) periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option; and (b) periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option.

en · official · sha256:35ec15aa032d9a3f4beb7960b0c76a674c708d8cc94d64c3cf48037a491dff8fEN

operating lease A lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

Ссылаются нормы: operating_lease

en · official · sha256:de08dedc8607e951175e3ee4c6265a2a22f7cf0835f1fa49d2dca9467a48fb80EN

short-term lease A lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

Ссылаются нормы: PurchaseOptionIsNotShortTerm, PurchaseOptionOverTwelveMonths, ShortTermLeaseTwelveMonthsOrLess, lease_term_months_at_commencement, purchase_option, short_term_lease

en · official · sha256:eedb043f18ff0c744bbf67d5584494fc542fb36505b03905150b2f2e96a70252EN

underlying asset An asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.

en · official · sha256:6d92335d1d49664cb7f00789fc4d895ec6a8308450a35f7619fb03783597c814EN

1. This Standard sets out the principles for the recognition, measurement, presentation and disclosure of leases. The objective is to ensure that lessees and lessors provide relevant information in a manner that faithfully represents those transactions. This information gives a basis for users of financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of an entity.

en · official · sha256:fd059059427116a80d5a734c1aa13b7050e8853142901c2b072630e47dd70736EN

10. A period of time may be described in terms of the amount of use of an identified asset (for example, the number of production units that an item of equipment will be used to produce).

Ссылаются нормы: Para10PeriodStatedAsAmountOfUse, amount_of_use_stated

en · official · sha256:ea974d1e260b9fcdbb229b58410141831f5797478d93ea2d6b09c24cc5bbf0d7EN

11. An entity shall reassess whether a contract is, or contains, a lease only if the terms and conditions of the contract are changed.

Ссылаются нормы: Para11ReassessmentOnlyOnChange, contract_terms_and_conditions_changed, lease_identification_reassessed

en · official · sha256:cbde9f54525f3ced2f3b258a3e920560fbe51f06658f31556375e37925df3e1dEN

18. An entity shall determine the lease term as the non-cancellable period of a lease, together with both: (a) periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option; and (b) periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option.

Ссылаются нормы: LeaseOption, Para18ExtensionOptionIncluded, Para18TerminationOptionIncluded, extension_option, included_in_lease_term, termination_option

en · official · sha256:46cf3dd313225787b04522e7b5d0ba9ef201342f24023c35cbcc3acccd5a64ecEN

19. In assessing whether a lessee is reasonably certain to exercise an option to extend a lease, or not to exercise an option to terminate a lease, an entity shall consider all relevant facts and circumstances that create an economic incentive for the lessee to exercise the option to extend the lease, or not to exercise the option to terminate the lease, as described in paragraphs B37–B40.

Ссылаются нормы: Para19EconomicIncentivesConsidered, economic_incentives_considered, reasonable_certainty_assessed, reasonably_certain_not_to_exercise, reasonably_certain_not_to_exercise/external, reasonably_certain_to_exercise, reasonably_certain_to_exercise/external

en · official · sha256:0368f0e5bf574025d02c6c0620946d9531a23a74d6883e09bddef769e60d01a3EN

2. An entity shall consider the terms and conditions of contracts and all relevant facts and circumstances when applying this Standard. An entity shall apply this Standard consistently to contracts with similar characteristics and in similar circumstances.

Ссылаются нормы: ConsistentApplicationToSimilarContracts, similar_contracts, similar_contracts/external

en · official · sha256:e54da5fdc384d759b01c8384adcbc6c101f5a07d1eb1fc17a75bad7a25fcd054EN

20. A lessee shall reassess whether it is reasonably certain to exercise an extension option, or not to exercise a termination option, upon the occurrence of either a significant event or a significant change in circumstances that: (a) is within the control of the lessee; and (b) affects whether the lessee is reasonably certain to exercise an option not previously included in its determination of the lease term, or not to exercise an option previously included in its determination of the lease term (as described in paragraph B41).

Ссылаются нормы: Para20ReassessmentOnSignificantChange, Para20ReassessmentOnSignificantEvent, affects_reasonable_certainty, certainty_reassessment_required, significant_change_in_circumstances, significant_event, within_control_of_lessee

en · official · sha256:f22def4b0b759913afd9900d294fbf21f963b36737ac6a6cc16c6488efbf5144EN

21. An entity shall revise the lease term if there is a change in the non-cancellable period of a lease. For example, the non-cancellable period of a lease will change if: (a) the lessee exercises an option not previously included in the entity's determination of the lease term; (b) the lessee does not exercise an option previously included in the entity's determination of the lease term; (c) an event occurs that contractually obliges the lessee to exercise an option not previously included in the entity's determination of the lease term; or (d) an event occurs that contractually prohibits the lessee from exercising an option previously included in the entity's determination of the lease term.

Ссылаются нормы: Para21EventObligesExercise, Para21EventProhibitsExercise, Para21OptionExercised, Para21OptionNotExercised, Para21ReviseLeaseTerm, event_obliges_exercise, event_prohibits_exercise, lease_term_determined, lease_term_revised, lease_term_revision_required, lessee_did_not_exercise_included_option, lessee_exercised_option_not_included, non_cancellable_period_changed

en · official · sha256:d70c949eeaf8964a46491dfae04db52c2226a77e54c543e9526ad12b6ea0df79EN

3. An entity shall apply this Standard to all leases, including leases of right-of-use assets in a sublease, except for: (a) leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources; (b) leases of biological assets within the scope of IAS 41 Agriculture held by a lessee; (c) service concession arrangements within the scope of IFRIC 12 Service Concession Arrangements; (d) licences of intellectual property granted by a lessor within the scope of IFRS 15 Revenue from Contracts with Customers; and (e) rights held by a lessee under licensing agreements within the scope of IAS 38 Intangible Assets for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights.

Ссылаются нормы: Para3AppliesToAllLeases, Para3ExceptionBiologicalAssets, Para3ExceptionIntellectualPropertyLicence, Para3ExceptionLicensingAgreement, Para3ExceptionMinerals, Para3ExceptionServiceConcession, biological_asset_lease_held_by_lessee, intellectual_property_licence_granted_by_lessor, lease_in_scope, licensing_agreement_right_held_by_lessee, mineral_exploration_lease, scope_exclusion, service_concession_arrangement

en · official · sha256:5ac6c799e90ed1f1419790f52eac5237ab2b831b94528cf790ae3cd75df498d9EN

4. A lessee may, but is not required to, apply this Standard to leases of intangible assets other than those described in paragraph 3(e).

Ссылаются нормы: Para4IntangibleAssetsElection, elective_application_to_intangibles, intangible_asset_lease

en · official · sha256:046e1165685a80a12628a8b4697ca2be233a9b93e7acd4155c3c517c4737f95aEN

5. A lessee may elect not to apply the requirements in paragraphs 22–49 to: (a) short-term leases; and (b) leases for which the underlying asset is of low value (as described in paragraphs B3–B8).

Ссылаются нормы: Para5LowValueAssets, Para5ShortTermLeases, low_value_underlying_asset, low_value_underlying_asset/external, recognition_exemption_available

en · official · sha256:bb45917953d87932f4a16d925a94dd772a206cb9d05d8c4ab99e1461878b4a55EN

6. If a lessee elects not to apply the requirements in paragraphs 22–49 to either short-term leases or leases for which the underlying asset is of low value, the lessee shall recognise the lease payments associated with those leases as an expense on either a straight-line basis over the lease term or another systematic basis. The lessee shall apply another systematic basis if that basis is more representative of the pattern of the lessee's benefit.

Ссылаются нормы: Para6ExpenseRecognition, lease_payments_recognised_as_expense, recognition_exemption_elected

en · official · sha256:49d753dc8cf6a64d8a02d8a59e371e2b0cf67adb74ddaaadc765c343f6894cf1EN

61. A lessor shall classify each of its leases as either an operating lease or a finance lease.

Ссылаются нормы: Para61ClassificationIsExclusive, Para61EveryLeaseClassified, Para61FinanceLeaseIsClassified, Para61OperatingLeaseIsClassified, lease_classified, lessor_lease

en · official · sha256:3fa8ba526df4cdc1bc345c68a848ecef16c8977b42e1c5a4a1c243c8fd69d4fbEN

62. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of an underlying asset. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

Ссылаются нормы: Para62OperatingLease, Para62TransfersSubstantiallyAll, transfers_substantially_all_risks_and_rewards, transfers_substantially_all_risks_and_rewards/external

en · official · sha256:58145cc0b182f6a4874f368642b43ad59adce8495d0fdb4f1b47b26f802a94e2EN

63. Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form of the contract. Examples of situations that individually or in combination would normally lead to a lease being classified as a finance lease are: (a) the lease transfers ownership of the underlying asset to the lessee by the end of the lease term; (b) the lessee has the option to purchase the underlying asset at a price that is expected to be sufficiently lower than the fair value at the date the option becomes exercisable for it to be reasonably certain, at the inception date, that the option will be exercised; (c) the lease term is for the major part of the economic life of the underlying asset even if title is not transferred; (d) at the inception date, the present value of the lease payments amounts to at least substantially all of the fair value of the underlying asset; and (e) the underlying asset is of such a specialised nature that only the lessee can use it without major modifications.

Ссылаются нормы: Para63BargainPurchaseOption, Para63MajorPartOfEconomicLife, Para63OwnershipTransfer, Para63PresentValueSubstantiallyAll, Para63SpecialisedNature, Para63WouldNormallyLead, asset_of_specialised_nature, asset_of_specialised_nature/external, finance_lease_example, ownership_transferred_by_end_of_term, present_value_substantially_all_fair_value, present_value_substantially_all_fair_value/external, purchase_option_reasonably_certain, purchase_option_reasonably_certain/external, term_is_major_part_of_economic_life, term_is_major_part_of_economic_life/external

en · official · sha256:4c9d6b0978b84211d57a1db11401a56fd0b7df4e4693ae40bd83a846fb78bc39EN

64. Indicators of situations that individually or in combination could also lead to a lease being classified as a finance lease are: (a) if the lessee can cancel the lease, the lessor's losses associated with the cancellation are borne by the lessee; (b) gains or losses from the fluctuation in the fair value of the residual accrue to the lessee (for example, in the form of a rent rebate equaling most of the sales proceeds at the end of the lease); and (c) the lessee has the ability to continue the lease for a secondary period at a rent that is substantially lower than market rent.

Ссылаются нормы: Para64CancellationLossesBorneByLessee, Para64CouldAlsoLead, Para64ResidualFluctuationToLessee, Para64SecondaryPeriodBelowMarket, finance_lease_indicator, lessee_bears_cancellation_losses, residual_fluctuation_accrues_to_lessee, secondary_period_rent_substantially_below_market, secondary_period_rent_substantially_below_market/external

en · official · sha256:1dfc294fdd1607c10dd5d56ce962d1d71aca3df83e5c7afc08667ca7c77f1a5fEN

65. The examples and indicators in paragraphs 63–64 are not always conclusive. If it is clear from other features that the lease does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset, the lease is classified as an operating lease. For example, this may be the case if ownership of the underlying asset transfers at the end of the lease for a variable payment equal to its then fair value, or if there are variable lease payments, as a result of which the lessor does not transfer substantially all such risks and rewards.

Ссылаются нормы: Para65NotAlwaysConclusive, Para65OverPara63, Para65OverPara64, clear_from_other_features_no_transfer, clear_from_other_features_no_transfer/external

en · official · sha256:c6cc3ea23354f77749464e6406d2220b33a9479d330addbccc9a791b1ec3d8c7EN

66. Lease classification is made at the inception date and is reassessed only if there is a lease modification. Changes in estimates (for example, changes in estimates of the economic life or of the residual value of the underlying asset), or changes in circumstances (for example, default by the lessee), do not give rise to a new classification of a lease for accounting purposes.

Ссылаются нормы: Para66ReclassificationOnlyOnModification, classification_made_at_inception, lease_reclassified

en · official · sha256:6d701e7be3edf4d9751875bd24d6ccc9291c88964056fa2df1e3f0add36579c0EN

7. If a lessee accounts for short-term leases applying paragraph 6, the lessee shall consider the lease to be a new lease for the purposes of this Standard if: (a) there is a lease modification; or (b) there is any change in the lease term (for example, the lessee exercises an option not previously included in its determination of the lease term).

Ссылаются нормы: Para7NewLeaseOnModification, Para7NewLeaseOnTermChange, lease_modification, lease_term_changed, treated_as_new_lease

en · official · sha256:6a6bcc30cb5c637975277127cc3c6d47bc4bfe0aadbaf68d7230cd6ad05162e9EN

8. The election for short-term leases shall be made by class of underlying asset to which the right of use relates. A class of underlying asset is a grouping of underlying assets of a similar nature and use in an entity's operations. The election for leases for which the underlying asset is of low value can be made on a lease-by-lease basis.

Ссылаются нормы: Para8ShortTermElectionByClass, UnderlyingAssetClass, underlying_asset_class

en · official · sha256:e79924755c8fc0a65ce8e773fb3de7653f84c1b52f8da21f8962824f5c9ad6e1EN

9. At inception of a contract, an entity shall assess whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Paragraphs B9–B31 set out guidance on the assessment of whether a contract is, or contains, a lease.

Ссылаются нормы: Para9ContractIsOrContainsALease, Para9PeriodStatedAsTime, consideration_given, identified_asset, is_lease, period_of_use, period_of_use_stated_as_time, right_to_control_use_of_identified_asset

en · official · sha256:9964358b00e58786fe15ad4a44ae716fcf9405ff3ec69189c34d75f6d880e775EN

Article 2 Each company shall apply the amendments referred to in Article 1, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2019.

en · official · sha256:d95a4f781763360bbe3587cd014dbf51aa41d4c5d44a83b7e4e4e3a7a875173fEN

COMMISSION REGULATION (EU) 2017/1986 of 31 October 2017 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16 (Text with EEA relevance)