提取自ifrs 16 leases

IFRS 16
Appendix A
Defined terms
This appendix is an integral part of the Standard.
commencement date The date on which a lessor makes an underlying

of the lease asset available for use by a lessee.
(commencement date)
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.
effective date of the The date when both parties agree to a lease modification.
modification
fair value For the purpose of applying the lessor accounting requirements
in this Standard, the amount for which an asset could be
exchanged, or a liability settled, between knowledgeable,
willing parties in an arm’s length transaction.
finance lease A lease that transfers substantially all the risks and rewards
incidental to ownership of an underlying asset.
fixed payments Payments made by a lessee to a lessor for the right to use
an underlying asset during the lease term, excluding variable
lease payments.
gross investment in The sum of:
the lease
(a) the lease payments receivable by a lessor under
a finance lease; and
(b) any unguaranteed residual value accruing to the lessor.
inception date of the The earlier of the date of a lease agreement and the date of
lease (inception date) commitment by the parties to the principal terms and
conditions of the lease.
initial direct costs Incremental costs of obtaining a lease that would not have been
incurred if the lease had not been obtained, except for such
costs incurred by a manufacturer or dealer lessor in connection
with a finance lease.
interest rate implicit The rate of interest that causes the present value of (a) the lease
in the lease payments and (b) the unguaranteed residual value to equal
the sum of (i) the fair value of the underlying asset and (ii)
any initial direct costs of the lessor.
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.
lease incentives Payments made by a lessor to a lessee associated with a lease,
or the reimbursement or assumption by a lessor of costs of a
lessee.
© IFRS Foundation A841

IFRS 16
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).
lease payments Payments made by a lessee to a lessor relating to the right to
use an underlying asset during the lease term, comprising the
following:
(a) fixed payments (including in-substance fixed

payments ), less any lease incentives;
(b) variable lease payments that depend on an index or a

rate;
(c) the exercise price of a purchase option if the lessee is

reasonably certain to exercise that option; and
(d) payments of penalties for terminating the lease, if the

lease term reflects the lessee exercising an option to
terminate the lease.
For the lessee, lease payments also include amounts expected to

be payable by the lessee under residual value guarantees. Lease
payments do not include payments allocated to non-lease
components of a contract, unless the lessee elects to combine
non-lease components with a lease component and to account
for them as a single lease component.
For the lessor, lease payments also include any residual value
guarantees provided to the lessor by the lessee, a party related
to the lessee or a third party unrelated to the lessor that is
financially capable of discharging the obligations under the
guarantee. Lease payments do not include payments allocated
to non-lease components.
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.
lessee An entity that obtains the right to use an underlying asset for a
period of time in exchange for consideration.
lessee’s incremental The rate of interest that a lessee would have to pay to borrow
borrowing rate over a similar term, and with a similar security, the funds
necessary to obtain an asset of a similar value to the right-of-
use asset in a similar economic environment.
A842 © IFRS Foundation

IFRS 16
lessor An entity that provides the right to use an underlying asset for
a period of time in exchange for consideration.
net investment in the The gross investment in the lease discounted at the interest
lease rate implicit in the lease.
operating lease A lease that does not transfer substantially all the risks and
rewards incidental to ownership of an underlying asset.
optional lease Payments to be made by a lessee to a lessor for the right to use
payments an underlying asset during periods covered by an option to
extend or terminate a lease that are not included in the lease
term.
period of use The total period of time that an asset is used to fulfil a contract
with a customer (including any non-consecutive periods of
time).
residual value A guarantee made to a lessor by a party unrelated to the lessor
guarantee that the value (or part of the value) of an underlying asset at
the end of a lease will be at least a specified amount.
right-of-use asset An asset that represents a lessee’s right to use an underlying
asset for the lease term.
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.
sublease A transaction for which an underlying asset is re-leased by
a lessee (‘intermediate lessor’) to a third party, and
the lease (‘head lease’) between the head lessor and lessee
remains in effect.
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.
unearned finance The difference between:
income
(a) the gross investment in the lease; and
(b) the net investment in the lease.
unguaranteed residual That portion of the residual value of the underlying asset, the
value realisation of which by a lessor is not assured or is guaranteed
solely by a party related to the lessor.
variable lease The portion of payments made by a lessee to a lessor for the
payments right to use an underlying asset during the lease term that
varies because of changes in facts or circumstances occurring
after the commencement date, other than the passage of time.
Terms defined in other Standards and used in this Standard with

the same meaning
contract An agreement between two or more parties that creates
enforceable rights and obligations.
© IFRS Foundation A843

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IFRS 16

This appendix is an integral part of the Standard.

commencement date The date on which a lessor makes an underlying

(b) any unguaranteed residual value accruing to the lessor.

© IFRS Foundation A841

lease modification A change in the scope of a lease, or the consideration for a

(a) fixed payments (including in-substance fixed

(b) variable lease payments that depend on an index or a

(c) the exercise price of a purchase option if the lessee is

(d) payments of penalties for terminating the lease, if the

For the lessee, lease payments also include amounts expected to

(a) periods covered by an option to extend the lease if the

(b) periods covered by an option to terminate the lease if

A842 © IFRS Foundation

(b) the net investment in the lease.

Terms defined in other Standards and used in this Standard with

© IFRS Foundation A843

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