IFRIC04 BV.docx

IFRIC04 BV.docx

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IFRIC04BV

IFRICInterpretation4

DeterminingwhetheranArrangementcontainsaLease

ThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2008.

IFRIC4DeterminingwhetheranArrangementcontainsaLeasewasdevelopedbytheInternationalFinancialReportingInterpretationsCommitteeandissuedbytheInternationalAccountingStandardsBoardinDecember2004.

IFRIC4anditsaccompanyingdocumentswereamendedbyIFRIC12ServiceConcessionArrangements（issuedNovember2006）.

Contents

paragraphs

IFRICInterpretation4

DeterminingwhetheranArrangementcontainsaLease

References

Background

1–3

Scope

4

Issue

5

Consensus

6–15

Effectivedate

16–16A

Transition

17

Appendix

AmendmentstoIFRS1FirsttimeAdoptionofInternationalFinancialReportingStandards

IllustrativeExamples

Exampleofanarrangementthatcontainsalease

IE1–IE2

Exampleofanarrangementthatdoesnotcontainalease

IE3–IE4

BasisforConclusions

IFRICInterpretation4DeterminingwhetheranArrangementcontainsaLease（IFRIC4）issetoutinparagraphs1–17andtheAppendix.IFRIC4isaccompaniedbyIllustrativeExamplesandaBasisforConclusions.ThescopeandauthorityofInterpretationsaresetoutinparagraphs2and7–17ofthePrefacetoInternationalFinancialReportingStandards.

IFRICInterpretation4

DeterminingwhetheranArrangementcontainsaLease

References

•IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors

•IAS16Property,PlantandEquipment（asrevisedin2003）

•IAS17Leases（asrevisedin2003）

•IAS38IntangibleAssets（asrevisedin2004）

•IFRIC12ServiceConcessionArrangements

Background

1Anentitymayenterintoanarrangement,comprisingatransactionoraseriesofrelatedtransactions,thatdoesnottakethelegalformofaleasebutconveysarighttouseanasset（eganitemofproperty,plantorequipment）inreturnforapaymentorseriesofpayments.Examplesofarrangementsinwhichoneentity（thesupplier）mayconveysucharighttouseanassettoanotherentity（thepurchaser）,oftentogetherwithrelatedservices,include:

•outsourcingarrangements（egtheoutsourcingofthedataprocessingfunctionsofanentity）.

•arrangementsinthetelecommunicationsindustry,inwhichsuppliersofnetworkcapacityenterintocontractstoprovidepurchaserswithrightstocapacity.

•takeorpayandsimilarcontracts,inwhichpurchasersmustmakespecifiedpaymentsregardlessofwhethertheytakedeliveryofthecontractedproductsorservices（egatakeorpaycontracttoacquiresubstantiallyalloftheoutputofasupplier’spowergenerator）.

2ThisInterpretationprovidesguidancefordeterminingwhethersucharrangementsare,orcontain,leasesthatshouldbeaccountedforinaccordancewithIAS17.ItdoesnotprovideguidancefordetermininghowsuchaleaseshouldbeclassifiedunderthatStandard.

3Insomearrangements,theunderlyingassetthatisthesubjectoftheleaseisaportionofalargerasset.ThisInterpretationdoesnotaddresshowtodeterminewhenaportionofalargerassetisitselftheunderlyingassetforthepurposesofapplyingIAS17.Nevertheless,arrangementsinwhichtheunderlyingassetwouldrepresentaunitofaccountineitherIAS16orIAS38arewithinthescopeofthisInterpretation.

Scope

4ThisInterpretationdoesnotapplytoarrangementsthat:

（a）are,orcontain,leasesexcludedfromthescopeofIAS17;or

（b）arepublic-to-privateserviceconcessionarrangementswithinthescopeofIFRIC12.

Issues

5TheissuesaddressedinthisInterpretationare:

（a）howtodeterminewhetheranarrangementis,orcontains,aleaseasdefinedinIAS17;

（b）whentheassessmentorareassessmentofwhetheranarrangementis,orcontains,aleaseshouldbemade;and

（c）ifanarrangementis,orcontains,alease,howthepaymentsfortheleaseshouldbeseparatedfrompaymentsforanyotherelementsinthearrangement.

Consensus

Determiningwhetheranarrangementis,orcontains,alease

6Determiningwhetheranarrangementis,orcontains,aleaseshallbebasedonthesubstanceofthearrangementandrequiresanassessmentofwhether:

（a）fulfilmentofthearrangementisdependentontheuseofaspecificassetorassets（theasset）;and

（b）thearrangementconveysarighttousetheasset.

Fulfilmentofthearrangementisdependentontheuseofaspecificasset

7Althoughaspecificassetmaybeexplicitlyidentifiedinanarrangement,itisnotthesubjectofaleaseiffulfilmentofthearrangementisnotdependentontheuseofthespecifiedasset.Forexample,ifthesupplierisobligedtodeliveraspecifiedquantityofgoodsorservicesandhastherightandabilitytoprovidethosegoodsorservicesusingotherassetsnotspecifiedinthearrangement,thenfulfilmentofthearrangementisnotdependentonthespecifiedassetandthearrangementdoesnotcontainalease.Awarrantyobligationthatpermitsorrequiresthesubstitutionofthesameorsimilarassetswhenthespecifiedassetisnotoperatingproperlydoesnotprecludeleasetreatment.Inaddition,acontractualprovision（contingentorotherwise）permittingorrequiringthesuppliertosubstituteotherassetsforanyreasononorafteraspecifieddatedoesnotprecludeleasetreatmentbeforethedateofsubstitution.

8Anassethasbeenimplicitlyspecifiedif,forexample,thesupplierownsorleasesonlyoneassetwithwhichtofulfiltheobligationanditisnoteconomicallyfeasibleorpracticableforthesuppliertoperformitsobligationthroughtheuseofalternativeassets.

Arrangementconveysarighttousetheasset

9Anarrangementconveystherighttousetheassetifthearrangementconveystothepurchaser（lessee）therighttocontroltheuseoftheunderlyingasset.Therighttocontroltheuseoftheunderlyingassetisconveyedifanyoneofthefollowingconditionsismet:

（a）Thepurchaserhastheabilityorrighttooperatetheassetordirectotherstooperatetheassetinamanneritdetermineswhileobtainingorcontrollingmorethananinsignificantamountoftheoutputorotherutilityoftheasset.

（b）Thepurchaserhastheabilityorrighttocontrolphysicalaccesstotheunderlyingassetwhileobtainingorcontrollingmorethananinsignificantamountoftheoutputorotherutilityoftheasset.

（c）Factsandcircumstancesindicatethatitisremotethatoneormorepartiesotherthanthepurchaserwilltakemorethananinsignificantamountoftheoutputorotherutilitythatwillbeproducedorgeneratedbytheassetduringthetermofthearrangement,andthepricethatthepurchaserwillpayfortheoutputisneithercontractuallyfixedperunitofoutputnorequaltothecurrentmarketpriceperunitofoutputasofthetimeofdeliveryoftheoutput.

Assessingorreassessingwhetheranarrangementis,orcontains,alease

10Theassessmentofwhetheranarrangementcontainsaleaseshallbemadeattheinceptionofthearrangement,beingtheearlierofthedateofthearrangementandthedateofcommitmentbythepartiestotheprincipaltermsofthearrangement,onthebasisofallofthefactsandcircumstances.Areassessmentofwhetherthearrangementcontainsaleaseaftertheinceptionofthearrangementshallbemadeonlyifanyoneofthefollowingconditionsismet:

（a）Thereisachangeinthecontractualterms,unlessthechangeonlyrenewsorextendsthearrangement.

（b）Arenewaloptionisexercisedoranextensionisagreedtobythepartiestothearrangement,unlessthetermoftherenewalorextensionhadinitiallybeenincludedintheleaseterminaccordancewithparagraph4ofIAS17.Arenewalorextensionofthearrangementthatdoesnotincludemodificationofanyofthetermsintheoriginalarrangementbeforetheendofthetermoftheoriginalarrangementshallbeevaluatedunderparagraphs6–9onlywithrespecttotherenewalorextensionperiod.

（c）Thereisachangeinthedeterminationofwhetherfulfilmentisdependentonaspecifiedasset.

（d）Thereisasubstantialchangetotheasset,forexampleasubstantialphysicalchangetoproperty,plantorequipment.

11Areassessmentofanarrangementshallbebasedonthefactsandcircumstancesasofthedateofreassessment,includingtheremainingtermofthearrangement.Changesinestimate（forexample,theestimatedamountofoutputtobedeliveredtothepurchaserorotherpotentialpurchasers）wouldnottriggerareassessment.Ifanarrangementisreassessedandisdeterminedtocontainalease（ornottocontainalease）,leaseaccountingshallbeapplied（orceasetoapply）from:

（a）inthecaseof（a）,（c）or（d）inparagraph10,whenthechangeincircumstancesgivingrisetothereassessmentoccurs;

（b）inthecaseof（b）inparagraph10,theinceptionoftherenewalorextensionperiod.

Separatingpaymentsfortheleasefromotherpayments

12Ifanarrangementcontainsalease,thepartiestothearrangementshallapplytherequirementsofIAS17totheleaseelementofthearrangement,unlessexemptedfromthoserequirementsinaccordancewithparagraph2ofIAS17.Accordingly,ifanarrangementcontainsalease,thatleaseshallbeclassifiedasafinanceleaseoranoperatingleaseinaccordancewithparagraphs7–19ofIAS17.OtherelementsofthearrangementnotwithinthescopeofIAS17shallbeaccountedforinaccordancewithotherStandards.

13ForthepurposeofapplyingtherequirementsofIAS17,paymentsandotherconsiderationrequiredbythearrangementshallbeseparatedattheinceptionofthearrangementoruponareassessmentofthearrangementintothosefortheleaseandthoseforotherelementsonthebasisoftheirrelativefairvalues.Theminimumleasepaymentsasdefinedinparagraph4ofIAS