Annex V · Part 2 › 20 Tangible and intangible assets: assets subject to operating lease (21)
20 Tangible and intangible assets: assets subject to operating lease (21)
2 paragraphs · official text, verbatim
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.
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.