doc__table__2864

| 15 | If a purchaser concludes that it is impracticable to separate the payments reliably, it shall: (a) in the case of a finance lease, recognise an asset and a liability at an amount equal to the fair value of the underlying asset that was identified in paragraphs 7 and 8 as the subject of the lease. Subsequently the liability shall be reduced as payments are made and an imputed finance charge on the liability recognised using the purchaser's incremental borrowing rate of interest (1); (b) in the case of an operating lease, treat all payments under the arrangement as lease payments for the purposes of complying with the disclosure requirements of IAS 17; but: (i) disclose those payments separately from minimum lease payments of other arrangements that do not include payments for non-lease elements; and (ii) state that the disclosed payments also include payments for non-lease elements in the arrangement.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.