pagaments mínims per l’arrendament

Terminologia comptable de les NIIF

• ca
  pagaments mínims per l’arrendament
• es
  pagos mínimos por el arrendamiento
• fr
  paiements minimaux au titre de la location
• en
  minimum lease payments
• norma IAS17
• Minimum lease payments are the payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with:
  • (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or
  • (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.
  However, if the lessee has an option to purchase the asset at a price that is expected to be sufficiently lower than fair value at the date the option becomes exercisable for it to be reasonably certain, at the inception of the lease, that the option will be exercised, the minimum lease payments comprise the minimum payments payable over the lease term to the expected date of exercise of this purchase option and the payment required to exercise it.