Incl AS 116 Lease

for pension exchange for consideration

-

in
to assed
Contract that right use an
conveys
Lease and lease Component
① gtfentifiabk
Non
Asset lessee Les has Lessor
by
-

or or
-

term
only one such asset
If Rv of MLP almost > Fv of asset lease is
for almost
-

u u = or .
or
Substitution
.

doesnt have substantial Separable

② Lessor Praegtipgfeeny whole economic life then finance lease else
operating
lease .

economically
.

substitution is not
sights
or f ,
Ak separately Dont separate
feasible ①
Lease All Rent ARV
Operating payable lease term is
t
.

:
over
benefit setup Cost is not a
if Nl -

components
during
all ②
③ Substantially economic

straight
immaterial
separate item is
recognized on line basis
.

lease to from asset

.

term lessee Such .

③ Allocate Lease Rent

④ Lessee has
tight to direct of
Finance
use
in ratio of Fair value Lease
Protective rights )
:

asset ( exception :

of LINC 6mF de
recognised
.

such Asset is
① Leased
.

arv ) Receivable
② PV of ( Rent GRV to
recognized
-
t as

Initial Rdm -
MLP
.

PIL
③ Diff charged to .

LL RV Hua before
of all fixed Payment t Cbr ) LL t Payment made
. -

PIL
-
.

Payment)
.

⑥ Subsequent ( and
. .

⇒ end of term Dnt on off Co to rent

based Variable before
.
-

Rv
of index commencement LI .
-
.

CMBORICMI
fixed
rate ) received deducted from Such receivable [ CINC same as
Lessee )
Payment
t Transaction
commencement
. .

§nIE¥P
.
+

Post Gst Dealer I

Residual incurred
by PL while
D
Transaction cost
Mfg charged
L
value t t
⑤ to
guaranteed ' ed
. .

are

idea
bby
? Egan
.IE?ftE7pIi3Ienji Parr
"
Term
Lease :
others it is considered as of me .

Period Termination
Termination Penalty it Less e -

Rent URV
terminate a I Lease t G Rut
if expected to
.
.

expected to terminate -
,

incentive early .
N .
I .
= RV .

of GI .

Lease
.

U FI GI -
NI -

-
=

between RITA to Pit

Diff LL .
and is either Cash or
charged Sale and Lease back . ( Les > eel Seller )

Transaction
Subsequent Subsequent change in estimate ① regarded as sale .

LL . =
end of term Payment of 2. T.lv .
Rent is re discounted
a) Diff between SV -
FV = Loan Ant .

It op Cat
OR used ) -

Payment of Rent '

new disc rate and

opt
.

using
on
PV of &Rt K
GRD Laka ) L
b)
.
- .
- -
.

Els of Cx -
do .

of N . x. ) -
-
Non current Such
change in LL .
is
adjusted
Current RTUA c) C. A X RTUA
do of for to
.

c. x
.

N.y
.

.
.
= . =

d) RTUA do .

Rtua Leaseterm
if V. Rent not considered
Depor Subsequent

}
① and
over
Cash ds
-
-

#
.

option to purchase then over

as part of LL . are expended To PPE ( CA ) B "
bid
useful life Pk
to
gig
to
.

② Rim if
.

class of asset under

.

same
sale
Rm
regarded
as
2nd As 16 was
Transaction not .

②
.

read Considered loan ale as Per 2nd AS 109

using
Acm
Ant as
.

Lease Modification
I

Increase in
Scope Decrease in Scope

At Standalone MR others . Term Area .

RV ① Prop
Riva
-

PV of existing ( bat ) t
① Determine of bat 2.2 and
. . .

Ak separately
-

Li ab D. R related to reduced
LL at original
'
Add Leon .
.

MR to
determined using area charged
and diff adjusted to ② Diff in CA -
① is
pc
to PL
Riva .

charged ② Pv .

of bald .
L .
is

③ Poop . share of determined using

Riva is also MR and
diff
to Pt from
charged bat C. A-
of
-

⑥ Again PV -

of Lil LL . is adjusted
( BI ) to Rto A
is determined
.

R
Using m . .
on

Modification date .

and diff from ①

to RTUA
charged
.