#2988921
Tomhas tosaigh íocaíochtaí an léasa a áirítear i nglaninfheistíocht an léasa
Initial measurement of the lease payments included in the net investment in the lease
Scag na torthaí
Bailiúcháin
15 toradh i ndoiciméad amháin
#2988969
ioncam airgeadais ar an nglan-infheistíocht i léas airgeadais; agus
finance income on the net investment in the lease; and
#2988981
Déanfaidh léasóir na híocaíochtaí léasa neamhlascainithe a réiteach leis an nglaninfheistíocht sa léas.
A lessor shall reconcile the undiscounted lease payments to the net investment in the lease.
#2989063
glaninfheistíocht sa léas
net investment in the lease
#2989084
an ghlaninfheistíocht sa léas.
the net investment in the lease.
#2988917
68 Úsáidfidh an léasóir an ráta úis atá intuigthe sa léas chun an ghlaninfheistíocht sa léas a thomhas.
68 The lessor shall use the interest rate implicit in the lease to measure the net investment in the lease.
#2988940
Aithneoidh léasóir ioncam maoiniúcháin thar théarma an léasa, bunaithe ar phatrún a léiríonn ráta seasta tréimhsiúil toraidh ar ghlaninfheistíocht an léasóra sa léas.
A lessor shall recognise finance income over the lease term, based on a pattern reflecting a constant periodic rate of return on the lessor's net investment in the lease.
#2988943
77 Cuirfidh léasóir na ceanglais dí-aitheanta agus lagaithe in IFRS 9 i bhfeidhm maidir leis an nglaninfheistíocht sa léas.
77 A lessor shall apply the derecognition and impairment requirements in IFRS 9 to the net investment in the lease.
#2988951
déan suim ghlanluacha na sócmhainne foluití a thomhas mar ghlaninfheistíocht sa léas díreach roimh dháta éifeachta mhodhnú an léasa.
measure the carrying amount of the underlying asset as the net investment in the lease immediately before the effective date of the lease modification.
#2988970
ioncam a bhaineann le híocaíochtaí léasa athraitheacha nach n-áirítear le tomhas na glaninfheistíochta sa léas airgeadais é.
income relating to variable lease payments not included in the measurement of the net investment in the lease.
#2988916
Ar an dáta tosaithe, aithneoidh léasóir sócmhainní a bheidh i seilbh ag léas airgeadais ina ráiteas staide airgeadais agus cuirfear i láthair iad mar shócmhainní infhaighte ar cóimhéid leis an nglaninfheistíocht sa léas.
At the commencement date, a lessor shall recognise assets held under a finance lease in its statement of financial position and present them as a receivable at an amount equal to the net investment in the lease.
#2988919
69 Áirítear costais dhíreacha tosaigh, seachas na costais sin a thabhaíonn léasóirí monaróra nó déileálaithe, i dtomhas tosaigh na glaninfheistíochta sa léas agus laghdaítear méid an ioncaim a aithnítear thar théarma an léasa.
69 Initial direct costs, other than those incurred by manufacturer or dealer lessors, are included in the initial measurement of the net investment in the lease and reduce the amount of income recognised over the lease term.
#2988920
Sainmhínítear an ráta úis atá intuigthe sa léas ar bhealach lena n-áirítear na costais dhíreacha tosaigh go huathoibríoch sa ghlaninfheistíocht sa léas; ní gá iad a chur leis ar leithligh.
The interest rate implicit in the lease is defined in such a way that the initial direct costs are included automatically in the net investment in the lease; there is no need to add them separately.
#2988922
70 Ar an dáta tosaithe, ar na híocaíochtaí léasa a áirítear i dtomhas na glaninfheistíochta sa léas, bhí na híocaíochtaí seo a leanas as an gceart chun an tsócmhainn fholuiteach a úsáid le linn théarma an léasa nach bhfaightear ar an dáta tosaithe:
70 At the commencement date, the lease payments included in the measurement of the net investment in the lease comprise the following payments for the right to use the underlying asset during the lease term that are not received at the commencement date:
#2988939
Na costais a thabhaíonn monaróir nó déileálaithe is léasóirí i ndáil le léas airgeadais a fháil, eisiatar iad ón sainmhíniú ar chostais dhíreacha tosaigh agus, dá bhrí sin, eisiatar iad ón nglaninfheistíocht sa léas.
Costs incurred by manufacturer or dealer lessors in connection with obtaining a finance lease are excluded from the definition of initial direct costs and, thus, are excluded from the net investment in the lease.