Примери за използване на Minimum lease на Английски и техните преводи на Български
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(a) the minimum lease payments; and.
(d) the accumulated allowance for uncollectible minimum lease payments receivable;
(a) the minimum lease payments; and.
(d)the accumulated allowance for uncollectible minimum lease payments receivable.
The future minimum lease payments at the year-end are approximately as follows.
Then, as just noted, LAS 17 excludes“contingent rent” from the minimum lease payments.
(a) The minimum lease payments under a finance lease from the standpoint of the lessor; and.
Any premium paid for a lease is treated as part of the minimum lease payments for this.
Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding liability.
(c) a reconciliation between the total of minimum lease payments at the balance sheet date and their present value.
The asset shall be recognised at the lower of fair value of the property andthe present value of the minimum lease payments.
A reconciliation between the total of future minimum lease payments at the end of the reporting period, and their present value.
(a) a reconciliation between the total gross investment in the lease at the balance sheet date, and the present value of minimum lease payments receivable at the balance sheet date.
(a)the total of future minimum lease payments under non-cancellable operating leases for each of the following periods.
(c)lease and sublease payments recognised as an expense in the period,with separate amounts for minimum lease payments, contingent rents, and sublease payments.
(i)disclose those payments separately from minimum lease payments of other arrangements that do not include payments for non-lease elements, and.
At the inception of the lease, the present value of the minimum lease payments is equal to the fair value of the asset being leased; .
(d) if the present value of minimum lease payments at the inception of the lease is equal to substantially all the fair value of the leased asset; or.
In addition, an entity shall disclose the gross investment in the lease andthe present value of minimum lease payments receivable at the end of the reporting period, for each of the following periods.
Any premium paid is treated as part of the minimum lease payments and hence is included in the cost of the asset, but excluded from the liability.
In addition, an entity shall disclose the total of future minimum lease payments at the end of the reporting period, and their present value.
Any premium paid for a lease is treated as part of the minimum lease payments for this purpose, and is therefore included in the cost of the asset, but is excluded from the liability.
The discount rate to be used in calculating the present value of the minimum lease payments is the interest rate implicit in the lease, if this is practicable to determine;
In addition, an enterprise should disclose the total of minimum lease payments at the balance sheet date, and their present value, for each of the following periods.
(d)at the inception of the lease the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset; and.
In addition, an entity shall disclose the total of future minimum lease payments at the end of the reporting period, and their present value, for each of the following periods.
The discount rate to be used in calculating the present value of the minimum lease payments is the interest rate implicit in the lease, if this is practicable to determine;