IAS17Word文件下载.docx
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（b）licensingagreementsforsuchitemsasmotionpicturefilms,video
recordings,plays,manuscripts,patentsandcopyrights.
本准则不适用于
However,thisStandardshallnotbeappliedasthebasisofmeasurementfor:
（a）propertyheldbylesseesthatisaccountedforasinvestmentproperty
（seeIAS40InvestmentProperty）;
（b）investmentpropertyprovidedbylessorsunderoperatingleases（seeIAS40）;
（c）biologicalassetsheldbylesseesunderfinanceleases（seeIAS41Agriculture）;
or
（d）biologicalassetsprovidedbylessorsunderoperatingleases（seeIAS41）.
3ThisStandardappliestoagreementsthattransfertherighttouseassetseven
thoughsubstantialservicesbythelessormaybecalledforinconnectionwiththe
operationormaintenanceofsuchassets.ThisStandarddoesnotapplyto
agreementsthatarecontractsforservicesthatdonottransfertherighttouse
assetsfromonecontractingpartytotheother.
定义
Definitions
本准则所使用的下列术语，其含义为：
4ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:
租赁，指在一个议定的期间内，出租人将某项资产的使用权让与承租人，以换取一项或一系列支付的协议。
Aleaseisanagreementwherebythelessorconveystothelesseeinreturnfora
paymentorseriesofpaymentstherighttouseanassetforanagreedperiodof
time.
融资租赁，指本质上转移了与一项资产所有权有关的几乎全部风险和报酬的一种租赁。
所有权最终可能转移，也可能不转移。
Afinanceleaseisaleasethattransferssubstantiallyalltherisksandrewards
incidentaltoownershipofanasset.Titlemayormaynoteventuallybe
transferred.
经营租赁，指融资租赁以外的另一种租赁。
Anoperatingleaseisaleaseotherthanafinancelease.
不可撤销租赁，指只在以下情况下才可撤销的租赁：
Anon-cancellableleaseisaleasethatiscancellableonly:
（1）发生某些极为少见的意外事件；
（2）经出租人同意；
（3）承租人与原出租人经同样资产或类似资产签订新的租赁合同；
（4）承租人支付一笔足够大的额外款项，以致于在租赁开始时可以合理肯定租赁会继续下去。
（a）upontheoccurrenceofsomeremotecontingency;
（b）withthepermissionofthelessor;
（c）ifthelesseeentersintoanewleaseforthesameoranequivalentassetwith
thesamelessor;
or
（d）uponpaymentbythelesseeofsuchanadditionalamountthat,atinception
ofthelease,continuationoftheleaseisreasonablycertain.
租赁开始日，指租赁协议日与租赁双方就主要条款作出承诺日两者之中的较早者。
Theinceptionoftheleaseistheearlierofthedateoftheleaseagreementandthe
dateofcommitmentbythepartiestotheprincipalprovisionsofthelease.
Asatthisdate:
（a）aleaseisclassifiedaseitheranoperatingorafinancelease;
（b）inthecaseofafinancelease,theamountstoberecognisedatthe
commencementoftheleasetermaredetermined.
Thecommencementoftheleasetermisthedatefromwhichthelesseeisentitledtoexerciseitsrighttousetheleasedasset.Itisthedateofinitialrecognitionofthelease（ietherecognitionoftheassets,liabilities,incomeorexpensesresulting
fromthelease,asappropriate）.
Theleasetermisthenon-cancellableperiodforwhichthelesseehascontractedtoleasetheassettogetherwithanyfurthertermsforwhichthelesseehastheoptiontocontinuetoleasetheasset,withorwithoutfurtherpayment,whenattheinceptionoftheleaseitisreasonablycertainthatthelesseewillexercisethe
option.
最低租赁付款，相在租赁期内，承租人将会支付或可能被要求支付的款项（不包括或有租金、服务成本以及由出租人支付但可偿还的税金）以及：
Minimumleasepaymentsarethepaymentsovertheleasetermthatthelesseeisorcanberequiredtomake,excludingcontingentrent,costsforservicesandtaxestobepaidbyandreimbursedtothelessor,togetherwith:
就承租人而言，由其担保或由其关联方担保的金额；
（a）foralessee,anyamountsguaranteedbythelesseeorbyapartyrelatedto
thelessee;
就出租人而言，由承租人或其关联方．或者一个在财务上能够履行担保的独立第三方，对出租人担保的资产残值
（b）foralessor,anyresidualvalueguaranteedtothelessorby:
（i）thelessee;
（ii）apartyrelatedtothelessee;
（iii）athirdpartyunrelatedtothelessorthatisfinanciallycapableof
dischargingtheobligationsundertheguarantee.
但是，如承租人有购买租赁资产的选择权，所订立的购价预计又足够低于行使选择权时的公允价值，因而在租赁开始时就可以合理确定将会行使这项选择权，则最低租赁付款额应包括租赁期最低支付额，以及承租人行使购买选择权应支付的款项。
However,ifthelesseehasanoptiontopurchasetheassetatapricethatis
expectedtobesufficientlylowerthanfairvalueatthedatetheoptionbecomes
exercisableforittobereasonablycertain,attheinceptionofthelease,thatthe
optionwillbeexercised,theminimumleasepaymentscomprisetheminimum
paymentspayableovertheleasetermtotheexpecteddateofexerciseofthis
purchaseoptionandthepaymentrequiredtoexerciseit.
公允价值，指在正常交易中，熟悉情况的交易双方自愿交换资产或清偿债务的金额。
Fairvalueistheamountforwhichanassetcouldbeexchanged,oraliability
settled,betweenknowledgeable,willingpartiesinanarm’slengthtransaction.
经济年限，指以下两者之一：
从经济角度看，一项资产预期可为一个或多个使用者使用的期间；
一个或多个使用者预计可从该资产获得的产品数量或类似计量单位。
Economiclifeiseither:
（a）theperiodoverwhichanassetisexpectedtobeeconomicallyusablebyone
ormoreusers;
（b）thenumberofproductionorsimilarunitsexpectedtobeobtainedfrom
theassetbyoneormoreusers.
使用年限，指从租赁期开始、且不受租赁期限制的预计剩余期间，企业预期在该期间消耗该资产包含的经济利益。
Usefullifeistheestimatedremainingperiod,fromthecommencementoftheleaseterm,withoutlimitationbytheleaseterm,overwhichtheeconomicbenefitsembodiedintheassetareexpectedtobeconsumedbytheentity.
经担保残值，指
Guaranteedresidualvalueis:
就承租人而言，由承租人或承租人关联方担保的那一部分残值（担保的金额是无论如何也应支付的最大金额）；
（a）foralessee,thatpartoftheresidualvaluethatisguaranteedbythelessee
orbyapartyrelatedtothelessee（theamountoftheguaranteebeingthe
maximumamountthatcould,inanyevent,becomepayable）;
就出租人而言，由出租人或由与出租人无关、但在财务上能够履行担保义务的第三方担保的那一部分残值。
（b）foralessor,thatpartoftheresidualvaluethatisguaranteedbythelessee
orbyathirdpartyunrelatedtothelessorthatisfinanciallycapableof
未经担保的残值，指出租人能否将其变现无法保证，或只由出租人关联方给予担保的那一部分租赁资产残值。
Unguaranteedresidualvalueisthatportionoftheresidualvalueoftheleasedasset,therealisationofwhichbythelessorisnotassuredorisguaranteedsolelybyapartyrelatedtothelessor.
Initialdirectcostsareincrementalcoststhataredirectlyattributableto
negotiatingandarrangingalease,exceptforsuchcostsincurredbymanufacturerordealerlessors.
租赁投资总额，指从出租人的角度看。
融资租赁中最低租赁付款与属于出租人的未经担保的残值之和
Grossinvestmentintheleaseistheaggregateof:
（a）theminimumleasepaymentsreceivablebythelessorunderafinancelease,
And
（b）anyunguaranteedresidualvalueaccruingtothelessor.
租赁投资净额，指租赁投资总额减去未实现融资收益后的余额。
Netinvestmentintheleaseisthegrossinvestmentintheleasediscountedatthe
interestrateimplicitinthelease.
未实现融资收益，指以下两者之差额：
Unearnedfinanceincomeisthedifferencebetween:
（a）thegrossinvestmentinthelease,and
（b）thenetinvestmentinthelease.
租赁内含利率，指在租赁开始日，使最低租赁付款与未经担保的残值之和的现值总额等于租赁资产的公允价值的贴现率。
Theinterestrateimplicitintheleaseisthediscountratethat,attheinceptionof
thelease,causestheaggregatepresentvalueof（a）theminimumleasepaymentsand（b）theunguaranteedresidualvaluetobeequaltothesumof（i）thefairvalueoftheleasedassetand（ii）anyinitialdirectcostsofthelessor.
承租人另行借款的利率，指承租人在类似的租赁中须支付的利率；
或者在不能确定这种利率时，承租人在租赁开始日为购买租赁资产借入同样期限和同样风险的资金而需要承担的借款利率。
Thelessee’sincrementalborrowingrateofinterestistherateofinterestthelesseewouldhavetopayonasimilarleaseor,ifthatisnotdeterminable,theratethat,attheinceptionofthelease,thelesseewouldincurtoborrowoverasimilarterm,andwithasimilarsecurity,thefundsnecessarytopurchasetheasset.
或有租金，指金额不固定、而是以除时间长短以外的其他因素（如销售百分比、使用量、物价指数、市场利率等）为依据计算的那部分租赁付款额。
Contingentrentisthatportionoftheleasepaymentsthatisnotfixedinamount
butisbasedonthefutureamountofafactorthatchangesotherthanwiththe
passageoftime（egpercentageoffuturesales,amountoffutureuse,futureprice
indices,futuremarketratesofinterest）.
5Aleaseagreementorcommitmentmayincludeaprovisiontoadjustthelease
paymentsforchangesintheconstructionoracquisitioncostoftheleased
propertyorforchangesinsomeothermeasureofcostorvalue,suchasgeneral
pricelevels,orinthelessor’scostsoffinancingthelease,duringtheperiod
betweentheinceptionoftheleaseandthecommencementoftheleaseterm.
Ifso,theeffectofanysuchchangesshallbedeemedtohavetakenplaceatthe
inceptionoftheleaseforthepurposesofthisStandard.
租赁的定义，包括规定了承租人履行议定的条款后取得该项资产产权的选择权的资产租用合同。
这类合同有时称作租购合同。
6Thedefinitionofaleaseincludescontractsforthehireofanassetthatcontaina
provisiongivingthehireranoptiontoacquiretitletotheassetuponthe
fulfilmentofagreedconditions.Thesecontractsaresometimesknownashire
purchasecontracts.
租赁的分类
Classificationofleases
本准则对租赁的分类，是以与租赁资产所有权有关的风险和报酬归属于出租人或承租人的程度为依据的。
风险包括：
由于生产能力的闲置或工艺的陈旧可能造成的损失，以及由于经济状况的改变所可能造成的收益变动。
报酬是指：
在资产的经济年限内对盈利活动的预期，以及因资产增值或残值变现可能产生的利得。
7TheclassificationofleasesadoptedinthisStandardisbasedontheextentto
whichrisksandrewardsincidentaltoownershipofaleasedassetliewiththe
lessororthelessee.Risksincludethepossibilitiesoflossesfromidlecapacityor
technologicalobsolescenceandofvariationsinreturnbecauseofchanging
economicconditions.Rewardsmayberepresentedbytheexpectationof
profitableoperationovertheasset’seconomiclifeandofgainfromappreciation
invalu
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