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Section Annex V Part 2, 20 — Tangible and intangible assets: assets subject to operating lease (21) Size 9 rows × 1 columns · 9 cells Release FINREP 4.4 validation 7 7 3 Template section · Annex V Part 2, 202 § · references §278 For the purposes of the calculation of the threshold in Article 9(e) of this Regulation, tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by the total of tangible assets. 1 §279 Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be broken down by measurement method. 1 Other acts5 IFRS/IAS
IAS 1 54(a), 54(b) 2 IAS 16 30, 31, 6, 73(a), 73(d) 3 IAS 17 not in the text 6 IAS 38 118, 124(a)(ii), 74, 75, 76, 77, 78, 79, 8, 80, 81, 82, 83, 84, 85, 86, 87 3 IAS 40 33, 34, 35, 36–39, 40, 40A, 41, 42–47, 48, 49, 50, 51, 52, 53, 53A, 53B, 54, 55, 56, 76, 79(c), IN5 3 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 202 § · references §278 For the purposes of the calculation of the threshold in Article 9(e) of this Regulation, tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by the total of tangible assets. 1 §279 Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be broken down by measurement method. 1 Other acts5 IFRS/IAS
IAS 1 54(a), 54(b) 2 IAS 16 30, 31, 6, 73(a), 73(d) 3 IAS 17 not in the text 6 IAS 38 118, 124(a)(ii), 74, 75, 76, 77, 78, 79, 8, 80, 81, 82, 83, 84, 85, 86, 87 3 IAS 40 33, 34, 35, 36–39, 40, 40A, 41, 42–47, 48, 49, 50, 51, 52, 53, 53A, 53B, 54, 55, 56, 76, 79(c), IN5 3 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 202 § · references §278 For the purposes of the calculation of the threshold in Article 9(e) of this Regulation, tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by the total of tangible assets. 1 §279 Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be broken down by measurement method. 1 Other acts1 14 This template is checked by 14 rules : 2 within F 21.00, 12 tying it to other templates.
0 blocking (error) · 14 warning · 1 involve only the cover template F 00.01 (precondition on the reporting framework), kept apart from links
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