ࡱ> F9:>63Gh4GJFIFC  !"$"$C" }!1AQa"q2#BR$3br %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz w!1AQaq"2B #3Rbr $4%&'()*56789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz ?.(((((((((((((((((((((((((((((((((((((l#!PNds-I/%A-2aBuoNI;2bI57V>naV v y|$lIrjղy5/,%㪴TCTq^yH&neVޭ#>8+Zy;(nTz: ֶ 49kJwgKEs|ۓ~x5[B%dNv>jRH$ɨĠ(((((((((Zƣk8xիcVڈXv^!)!Sc ~3?ou񭼫lo-+.釻nS_=O]Wqv9Hp;$=3U][82w?~V0BIwku;LF(>VDY#mIv6sSמWX^::yk!%e#Gpka i5:(B(((((((hT_sXSJZE]?kNl'$![{g_y# vW>Fķit[e!h(21frem-a9A?# Tp>UYauhp#`'ңԒ]ZLꨢŠ((((((:t摸=OUۘ-d8'+P{,xQW>ilhgιl`=Zg(MoY qm⣸@TU]/-+>Mt9 @|^flMu ̀c 'އՋɬ[^8Fy&ڴ})x0/qЎJu܁qIFT=?h}3^5|j{9u/FmگՇ&n뛚)a*z#Z:5ņVa oj/y~!0*ΎHխ1_*^[-_)KZw FT+jwQE|QEQEQEQEQEQEq%#Qb |V|*OFS`z)Į%`%2rWOX=+xeEo#(ɮCV LU#>B&|-4{oFbC9ttQ^jҫ.idQEd0((((((>)Y7w*tLw·׭|Z[WMVP:zz4Ҿ(ĬF)R<:}\\W>a.?ڮQLho V@>޳\{U'OqU'޵ry~jY @+ 0}!=GaXn_e 6YX"F:_DCGM ֺrȋf!b\hrEҍ٣mo~])(KE-Π)QEQEQEQEQEQEQEWQ{mngTǻ==:zgک3ƒUC] tuyU܉I0іz]ZK%卯Y#x{}y۫+e`Wt0./Qԛ֒$2h(,/nR n&4,NNWätu#F8ϫ>n,f>7עˌ#I q&࢑=zUWSUu' EYQ\Q@Q@Q@Q@Q@Q@Q@Q@Q@b _ء?r+jugJ\vbi=.]\G;,kV!c"TCY6#u֙|'AKOaԵKXRc&oD QCEt'LHcy?Q^\)i;KX( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (?nfxnx‹ PNG  IHDR-desRGB pHYsqIDATx^޽ʣ="`,Q#j,Q?;~ؕ Ec,c7$ 64رB@DH{釡`:}utp BҙagCrrWDAy^m H;ӯjY~/袦&0߿~ꩧV\7dTH$ujkk[ZZvmcǢ.… NzgW?w-۬SdhѢ1ctS38->}MŐ!C adnaq8Ǜ]4k!3ڿD{]j?E| 0y+pbd ;a)y*,r9;TLƟ 7p @*h8! /̘1CV>z>~򫰹ڬ'cW_-c=V;蠃~򓟜|'N=O9唣+}%ڽ`*b!q^{M6KJ9*C۪xR,o:tI"iS-bןC|3W ?9TƮl1Fhzȳt VQ/~' YG뇰r-vm/^;$կjAItQX'E_tP#&@>h{G _bmGGjWkjC=Cx 7oBЫW/`5x{.[]|ŲX=%eoXz vľcGG ̎N -3&!zaOz"|ԁ/.U0y`ĊqGp~'KbhoN?PЉgPbQ~{NE9CY2R =|zW>3>+'axX_5LvݺuBnQ.Oiu' Ω278j)==kNg@T k52Jd6aLhv$9Y:}ֲ0a¬q}A8̝8xp"Y4n;> 0 6Hph@Yq3 ZAR7ݧj+uQDCG:pswFCQ"{72~1h޴i?ak/4 wa6rȡC",< X_{DC=4sL:^AMA JIQQHrDH\|g>O]g[xbY\Næ/+ vyhG++f缡5f]膥/mW'.Y<Ϟ]Ҝ-/i3'su"mJ" 觞zJxãsF yGXB }Z%2' \UC¶8?$\6l TO>C 8餓"4뮻G?hQj+ݚ݌U÷u'w;bk-ˌdQZҵ`Y%7pMr-1pVri7BƩO׮vF}O|Z8uvx`rK$Kn`i=={~8d%X3gNCCsv,<#h_~eZĖ~鋩|GH.jѻwop^/Y#.A ɩ-70477 آ Ҋj?׿;\x1夣o*PVDL#qm/@՘\?;Io2CAol8G GN`ۤ*d-˛;7֜;C൴Vj»M>0G[&g觼c –}BAI XAʾ}F@,Fx[oyי2qSWWiںSBh h ET&FA{b_ Qw^A{'|p͑$N26|L5At$<(G3;)6PguBuß>_VjtXǠ!J#{[Sv"nwaҼu]_MF2ZUX[:m/tcFS?s/-q՚~IN񹌈N)IT/inJK4r#UVfAk)@To+-TМ$`}hQp8=&CA8$0p@lB`I*-<Ð]حPR|`@`AQfp`턱Z_NroWcgbWD" Ԧ Wܮl{撜lp}֝7fË^l=X,F6H# ((ܬȘEC!H.Ҡ(EI*4\D!#R@Wð/C _e[Mf(16 pЪOEtEBV-IBt2S*FaEgg'ر %rm{*3wYA{`M58@Ψ>5VZrfM}&Ϻ^ʶw '>"X2 |+7 m]4 c/oF|@@S!S$]kx^JlL_rB^믿1#K.e /<_9- 3,A I$Qbh+B a9u6d4r4Az>Q8#Oރ2!U"򰡄40#3 K~ڌWW-T>;ylq',7uZBR-.B\ݒuXpɟ^zLI'R&ѐ!D@+dhbESnsqE<7Ao@bŊ. DDįsDk"UtO#9-ԡe]:З"@%j1P{JJ<ƝPE8`%lKJm/R:,Z"!B4攮!FLf.&]2qZL Wq!x/:$:!bKjșF9U0] <{#SO8*.BnfJEW^淃h5lT{o@eԪM9\Tm%i|E*z1/ ROj@ -bspښ`pEuO`,D',;w./")Ua2k[>P i(K rw H GDGN@pԋĐ"|_7̍ố ӳr-_ ƺMjSj8֬*XjZcu~I}^jΩ\Y9xnͨlʥ? 0a1"6Qa" `+vV~ѣG\$tA8;INesWAQM:{챇r(f@ڬ ^ёӥȦH_jN$|I\ԅ>TDs]6 '|Xi)r~ū6Ri{\<\ Nv}osC JhLdt ZZŅkTC0&·*pKѹ:h@&*!:TY&/`ˀMgXBi3%k ű&L""˔X"iFnoϫ*d]Dt(3URQ.LC,>D "#KfؚPNUY}b*Px vMycF 31$aM 0N|U [sK H #Ķ4^$MO)5 VbIpr! }=L~I&tpf]3Kh r/1/$&XAF@)@Up'6MY FL>-㔖cu+wGQvX,|̈́|+e\aV\WvgTQo3Q9B,2x' voʔ)J+\q\=i jkY-쌟Z#]jc%&NIuehˆ#( T-G@ @A ƫ'AiQG쉮CL(J|AP3u^bdre#, "I})S泧ՇV|C3_T+A7:jVh"vׯFCUvB|b?H>;>b }7κK63Gh4Gb$xnx‹ n <0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'p@A)BCD|E?S"P3ff@8%&fsʚ;>-9ʚ;g4KdKd0pnppp@ <4!d!d 0,d4<4dddd 0,d4 0___PPT10 ppL___PPT9.&? -O =uu IAS17 LEASE . 2007D 2 mȌĬ0 l:   (   (^IFRIC 4(€?) SIC 27( pX ) IAS 17  0 198@X (t ȴ, }| ǰ/ǰ \ | ,Ґǀٳ<\ ֬X u0 SIC 15(operating lease intensive) 8 : IDCĬ̬,IDC VS Incentive<9Y9 Y  "IFRIC4-€? $#1 ǰX ƌt t  ǔ Ĭ} Data processing0X Dƌ X % Ĭ} 久ɷ Ĭt aD XՔ Ĭ}(take or pay) #10 hŀ }|  #7,8\ ǰ@ Ĭ} /T5<\ Ш x ǰ Ȉ =>Ȑǰ Dز P , Ĭ} 0 t ǰ =>Ȑǰ MAMA  p?#IFRIC4-€? $V#9 ǰX ƌD t\ Ĭ} l乐(tǩƐ) ǰX tǘ hŀ  Ȕ Ĭ} ٳ \ ǰX ٳ(< ) Ĭ}X 1/ť pt \ h #12@ |  => X D(,  񴬹 lļ ZcZZ3Z-ZZc3,  "$SIC 27- pX $#3 |(X p X՘X Ĭ}Ř , ō/ٳ<\ X՘X  1 =>X՘X p(IAS1189) AP(a)A BŌ , ٳ ǰD A , …̸ A ǰ 久`  ǔ 5X BX \ ̸ Ĭ , B ̸\ =>A ǰ , 8… ̸ …<\ x (b)A BŌ  ٳH , B\0 ٳ| pt<\ =>Ĭ p Dز E>%. C9%      %      ;  "SIC27- pX $ (d) A ֬, ̸ ̸+Libor\ ǰ l 5X => x, (̅ * IAS17 True sale ptt a  ” x #5 h J@ p \ Ĭ} t ٳ|\ ǰ  u/ǰ ƌ pt ǰX ƌ tt DȲ| tax benefitx լ >> 0 a =>լ U 5X(ex. Put) ((<p ."&$ 2 ! !"SIC27- pX $X#6 ǰ D X q p  ̸ =  ̸ \ ̸ 4Րǰ ,Ґ => ̸ l L x Pׄ L #7 0 0X| ` ̸ u ̸ t  ̸ \ ǰ ̄/  } Ĭ} p0 ̸ ̸ |ǀ XD >#    -" ISA17-|x m$#2  1Ő, Ռ |t Ĭ} ȩ 0 (tǩƐ) ,Ґǀٳ<\ X (ISA40-,Ґǀٳ) (tǩƐ)X Biological assets(IAS41-) #3 ǰ   @ (X X \ t Ǵij ǰƌ t@ „ #4 }|@ Min[Ĭ}|, ȔƬm iX|] X, 5ǬX ǰ/D a  tǐ(, Ʉ(̅tǐ(, 5Xլ1, *X(ȩ &Q;;  9                 T>F1 IAS17-|x m$ 0|(‰|)@ tǩƐ ǰX ƌ լ`  ǔ (ǰ/D, u/D x) 0@ tɈ0<\ }| ֬ 5XX լ1t U  0 h \̸͌ ̸(payment)+ɔtX tǩƐ : tǩƐ, tǩƐX Ĭ  : tǩƐ,tǩƐX Ĭ,3 * ЌX լ, njt} a^W N p e IAS17-|x m$ ȴ(economic life): X՘  tX Ɛ <\ <\  0  ǰ ݴ` <\ 0 ɷtǘ ǬX ɷ * FAS85(g) The estimated remaining period during which the property is expected to be economically usable by one or more users, with normal repairs and maintenance, for the purpose for which it was intended at the inception of the lease, without limitation by the lease term. (useful life): 0 Ĭt 0|\0 ǰX  uD 0t D` <\  0(IAS16 857 ٳ|) X ɔtX:tǩƐ/3(tǩƐǹĬ)/Z;ZZ% "f&   | V#  IAS17-|x m$ 5u=,Ґ(\̸͌+4ɔtX)- ,Ґ(,Ґ tǐ(\ `x) tǐ( : }| ֬ ǰX a+X $=,Ґ #5 }| 0| t Ĭ}pt }| \ <\ (5D,t$/ݴ,<) #6 iX pt Xt (xt ǰD l`  ǔ `ՀlĬ}(hire of an asset)ij X X h( AZ3ZZ 3   9G IAS17-X X $#7,8 ǰX 0x  u 0| X #9 @ tǩƐ | ƴX tǩƐ@ Ĭ Ŕ 3 tX =>tǩƐǔ 4ɔtX, ǔ ɔtX =>„Xt #10 |<\ 5Ǭ\ X @(safe harbour L) njt }| ֬ լ1 U\ * Ќ 0t  X (major part) }| \̸͌ ֬X ǰX X (at least substantially all) ( ɔ\ t tǩƐ̹t (ٳŅX tǩƐ?)#ZZZEZ,ZZ                    +     -   IAS17-X X $#11t   tXX ٳ u(rent rebate)Xp *1 Ќ =>5Ǭ X #120 lX X\ nj tXp pȬ̸ pt <\ ƩƬ\ X #13pt<\ „X X ր0 0ٳHD \ \ DŽX  , tX /pȬ̸ @ 4h Jh$G*.$` :%4  "IAS17-X X(ٳ)$x#14|<\   4\=> nj t J:\,Ґa(initial investment)X u`, t<:}|ǀ0X  a+\,ҐaX u`2ux/5)pA)    "IAS17-X X(ٳ) $$#17Ʉ D => ȴ \ ,t< \  #18tǩƐ @ t< ȴ IAS40 0| ,Ґǀٳ<\ X, X\ (fair value model)=≯Hń DՔ #19tǩƐ ƩƬ\ X ٳ \ | IAS40 0| ,Ґǀٳ<\ X => 5Ǭx Ĭ̬, ,Ґǀٳ t qij Ĭ̬ /´(u ->, X=ݴ ٳ \ \  u 3Ō  *5ǬtǩƐ, ƩƬX ǰij ,ҐǀٳX D!"N   " #!  x8&10 .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #20tǩƐ 0| ǰ/D| Ĭ }| ֬ Min[\̸͌  bytǐ(/Ʉ(̅tǐ(, ǰX X) #24,Ĭ} ‰  ( tǩƐX $ ǰa (X $ tǐ(Ĭ -> Ď/DX \x ƥ) #215Ǭ : ȴX , ǰX X  (tǐD =>#22tǩƐX ǰ/D(ǰ=D)Ĭ tǩƐX $ ǔ ǰ D t #23D| ٳ/D ٳ<\ l=> €Dij l \ rZZQZZ"ZZ.2M   V(Q .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #25̸=tǐD+DXa, pȬ̸  0D #26Ĭ X tǩƐǔ }(some form of approximation) Xt tǐD Hń #275Ǭǰ  tǩƐǰX Ǭǰ  |1 njt U shorter[, 0] #28 nj t 00x ٳH  #29 D+tǐD=/̸ =>t ǰ/Dat tt"j-&&,     @ .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #30ǰŀ IAS36 0|  #31IFRS7 ¬m LǬm  B/S| ֬ ǰ ¥ǀa B/S| ֬,1DtǴ, 1~5D, 5D tXՔ \̸͌ i, ֬Xpȴ pȬ̸ tɈ  \͌ ̸ 1,  Ќ, 0 ȔĬ}Ŭm #32IAS16( ֐ǰ), 36(ǰ), 38(4֐ǰ),40(,Ґǀٳ) 41() \ m 3Z}ZCZ}@    8.IAS17-tǩƐX Ĭ̬(ƩƬ)"$ #33ƩƬ̸ aŕ(straight-line basis)<\ x #34 / DD  D x #34IFRS7X ¬mtx 0ļ \̸͌ ȔƬm <SIC15 ƩƬX x< > #1 $XD, 0tȬ t}, ƌ DD  tp 0 ̸ 4, ̸ `x X x< ȴ X |ǀ\ 0 ٳH aŕ<\ x #10X x< ǰX ( D(IDCDز) ^(ZZZeZ;Z#ZZ$"*           "      &  ((.IAS17-tǩƐX Ĭ̬(ƩƬ)"$ L#11tǩƐ Xt  D x”t 0| Ĭ̬ $XD@ ǰX ( t DȲ\  tȔ ŀ@ Ĭt D<\ x EX  tǩƐX $XD1000 X 10D D2000X ̸| X0\ \ Ƭ tǩƐǔ $XDD ij D<\ xX @ tǩƐǔ 19000| 10D 0 0X x * tǩƐǔ \  <\, ǔ ¬̸\ Ĭ 0ٳH ̸u ̸ ( x #;@ED"-? p#4 V .IAS17-X Ĭ̬(5Ǭ)"$ #36 ,Ґa Ď<\ Ĭ #37,39,40̸| ĎXa 5D<\ lx #38/Ĭ}  ( $ tǐ( Ĭ ٳ<\ Ďa h pȐ/乐X $ 乜1t\ 乜tux D<\ x(IDCX0) 乀/ȹӀ \ | D IDCDز #41Ďa  \ 4ɔtXΔ 0<\ ȀX  Dx(Ďa () p#7Q>  3           8$  .IAS17-X Ĭ̬(5Ǭ)"$ L#42 pȐǘ 乐x Min[X, ¥tǐ(\ `x\ \̸͌X ] 乜a<\ x #45@ tǐ( p ȴ tu 乜 x #435Ǭtu = |乜tu + 0X tǐu #44乜 = ǀa(ݴ) - 4ɔtXX ֬X #46$ 乜 D<\ x #47IFRS7@ 0ļ ,Ґa,4ɔtX,ˆUĎX  ,pȬ̸, Ȕ Ĭ}Ŵ #48 ǩ\ 1\=,Ґ-tɬ-5urBZ"ZZ ZZ&ZZZcZ>    "        A V .IAS17-X Ĭ̬(ƩƬ)"$ #49,50,51 ǰ@ 1 0| \, ̸ u aŕ<\ #52$ ǰ ǀa , 0ٳH ux ٳ|)<\ DT =>0,) t, ļijǰiլ #53,57ǰ  x ǰ |1 #54 IAS16( ֐ǰ), 38(4֐ǰ) 36(ǰ)D 0 #55ƩƬ  DȲ\ pȐ/乐 乜tu x Hh #56IFRS7@ 0ļ tɈ \̸͌,pȬ̸  |m )ZZJZZZ'ZZPZ    $  !(pz?  IAS17-֬p$J#58֬ „X 0| Ĭ̬(true sale \ ļijX  L) #595Ǭ 乐u 0 x t /Xօ *ǰX 0(tǩƐ?) ٳH ? #60 5Ǭ ǰ (̅ => u t x #61ƩƬ <= X(@ ̸\  x) =>乐u x >X=>ǰX 0(*0)ٳH t /Xօ(0ٳH?) #62 ֬ ƩƬ =X=>x 22ZZDZ!Z6Z6Z"Z      * <IAS17-֬p$V#63֬ p| X ǀa => #645Ǭ ǰ ǀaD a<\ ¤ ǰt D̲ x DՔ *Ďx ̄ux #65 p̹X }Ŭm #66IAS1 0| ļij 0t ȩ ij L 0 198 0Ьm X ǔ pȬ̸(8),xT̸֬(8),Ĭ}t/ǰX, \ Ĭ}, Ĭɷǰ, tǩƐX ݴ \ Ĭ̬ IAS17 X DȲh sZZZZZ~Z 4  w&# 7<<8($-initial direct cost)$  "J8(Initial direct costs vs Incentive)&&$"  # 8m?(t T iȲ* -dF0(' ` >y5fw:q ̙` 3f3f` www` I$nIȰ̙>?" dd@,?nKd@ @F " d@ `h U n?" dd@   @@``PP   @ ` `p>> ##GIt#(  ,T   "n  0 "0n  0 "`n  0 "n  0 " Pn  0 "n  0 "n   0 "@pn   0 "n   0 "0n   0 "`n   0 "n  0 " Pn  0 "n  0 "n  0 "@pn  0 "n  0 "0n  0 "`n  0 "n  0 " Pn  0 "n  0 "n  0 "@pn  0 "n  0 " 0 n  0 "`  n  0 "  n  0 " P n  0 "  n   0 "  n ! 0 "@ p n " 0 "  n # 0 " 0 n $ 0 "`  n % 0 "  n & 0 " P n ' 0 "  n ( 0 " n ) 0 "@pn * 0 "n + 0 "0n , 0 "`n - 0 "n . 0 " Pn / 0 "n 0 0 "n 1 0 "@pn 2 0 "n 3 0 "0n 4 0 "`n 5 0 "n 6 0 " Pn 7 0 "n 8 0 "n 9 0 "@pn : 0 "n ; 0 "0n < 0 "`n = 0 "n > 0 " P ? N? ?" @ N??"9h A <(| "j  Nȹ0 ȩ |  ( B 0  "p  Vȹ0 MѤ¸ |D iȲ X  K  7  /  , C 6d "x  B* D 60 "`p   D* F # l_ж_жA ?"   G 3 r3fd @?" E 6 "`   D*B  s *޽h ? 3f3f 8\#  `#X#@IK"(  *T   "b N # "Nh  s *".h  s *"^h  s *"h  s *"Nh  s *"~h   s *"h   s *">nh   s *"h   s *".h   s *"^h  s *"h  s *"Nh  s *"~h  s *"h  s *">nh  s *"h  s *".h  s *"^h  s *"h  s *"Nh  s *"~h  s *"h  s *">nh  s *"h  s *". h  s *"^  h  s *"  h  s *" N h   s *"~  h ! s *"  h " s *"> n h # s *"  h $ s *" . h % s *"^  h & s *"  h ' s *" N h ( s *"~  h ) s *" h * s *">nh + s *"h , s *".h - s *"^h . s *"h / s *"Nh 0 s *"~h 1 s *"h 2 s *">nh 3 s *"h 4 s *".h 5 s *"^h 6 s *"h 7 s *"Nh 8 s *"~h 9 s *"h : s *">nh ; s *"h < s *".h = s *"^h > s *"h ? s *"N @ H??" A H??"A B Tx??"` BA  C < "Y9 W Nȹ0 ȩ |   D 00 "   W Pȹ0 ȩ |   E 64 "``  B* F 6\8 "`   D* G 6= "`   D* H # l_ж_жA ?"   K # lv @?"B  s *޽h ? 3f3f 0 p(    0ܴ P    T*    0     V*  d  c $ ?    0ػ  @  Vȹ0 MѤ¸ |D iȲ X  K  7  /  ,  6 `P   T*    6 `   V*  H  0޽h ? ̙33 P8(    00I P    >*   04N     @*   6Q `P   >*   6U `   @* H  0޽h ? ̙33  RJ  (   ~  s *0uWA#  W ~  s *uWB@up W   B$!+;AFSS Logo ) ,$ 0H  0޽h ? ̙33  06(  ~  s *WA@Pf   W x  c $WB W H  0޽h ? ̙33  `\(  ~  s *jA=     c $WB  200 dltH  0޽h ? ̙33  p\(  p~ p s *ćAy     p c $|B  200 dltH p 0޽h ? ̙33  |\(  |~ | s *'Ay     | c $B  200 dltH | 0޽h ? ̙33"  tb(  t t  0Ay     t c $B  2,0 dltH t 0޽h ? ̙33  \(  ~  s *EAy      c $Bp  200 dltH  0޽h ? ̙33  \(  ~  s *dQAy      c $pRUBp  200 dltH  0޽h ? ̙33  \(  ~  s *aAy      c $jUB  200 dltH  0޽h ? ̙33   $`(  $~ $ s *hqAy     $ c $܋B  6"00 dltH $ 0޽h ? ̙33  (\(  (~ ( s *xAy     ( c $hB  200 dltH ( 0޽h ? ̙33  ,\(  ,~ , s *pAy     , c $B  200 dltH , 0޽h ? ̙33  0\(  0~ 0 s *ȀAy     0 c $UB  200 dltH 0 0޽h ? ̙33   4\(  4~ 4 s *pAy     4 c $UB  200 dltH 4 0޽h ? ̙33  08\(  8~ 8 s *VAy   V  8 c $ԸUB V 200 dltH 8 0޽h ? ̙33  @<\(  <~ < s *Ay     < c $UB  200 dltH < 0޽h ? ̙33  P@\(  @~ @ s *,.VAy   V  @ c $\UB V 200 dltH @ 0޽h ? ̙33  `D\(  D~ D s *PAy     D c $oVB  2h0 dltH D 0޽h ? ̙33  pH\(  H~ H s *dAy     H c $B  200 dltH H 0޽h ? ̙33  L\(  L~ L s *Ay     L c $|UB  200 dltH L 0޽h ? ̙33  P\(  P~ P s *Ay     P c $4B  200 dltH P 0޽h ? ̙33  TZ(  T~ T s *!Ay     T c $VB  00PXdltH T 0޽h ? ̙33  XZ(  X~ X s *8Ay     X c $VB  00PXdltH X 0޽h ? ̙33  \Z(  \~ \ s *NAy     \ c $VB  00PXdltH \ 0޽h ? ̙33  `Z(  `~ ` s *|QAy     ` c $XVB  00PXdltH ` 0޽h ? ̙33  dZ(  d~ d s *qAy     d c $RWB  0hPXdltH d 0޽h ? ̙33D  Rh(  h~ h s *Ay     h c $ԇB  0hPXdlt"n = Rh #"&,o(d h <Y?+ = tȩXǬ06-1 =>ļijǰ<\ xX ̸| xXՔ ) ٳ|\ )<\ 0ٳH ;;, @` h <WW?+ = RƩƬ @`F h <'W?Y +  `IAS178 22,24 =>5Ǭǰ X *tǩƐX 0ٳH 11") @` h <4W?Y +  R5Ǭ @` h <_W?Y = T tǩƐ @`  h <AW?Y  IAS17852 =>ƩƬǰX ǀa X 0ٳH (lIAS17X  Dx `  ǔ Ќ )II2! @`  h <TU?Y  RƩƬ @`(  h <Te?0 lIAS1784 tǐ( =>5ǬĎ/D ٳ Ĭp tǐu/DD (XՔ 77 @`  h <?0 T5Ǭ @` h <(U?0Y  T  @` h <?0 TĬ̬ @` h <?0 Tl @` h <X?0 R  @``B h 0o ?ZB h s *1 ?00ZB h s *1 ?Y Y `B h 0o ?==`B h 0o ?=ZB h s *1 ?=ZB h s *1 ?=`B h 0o ?=ZB ,h s *1 ?ZB .h s *1 ?+ + H h 0޽h ? ̙33  yO(  ~  s *\Ay    Sj   O #""i"n  ( <U?   n3Ō : ̸, tǩƐ©̸, ̸ D : /  Ĭ} 1 ̬D Except for , Ĭ} D, ųD, (̸, D ,pO*? ! @` ' <0?X   v*ȩXǬ 06-1 FAS91824  @`. % <@? j   fCommission, legal fees, internal cost Except for general overhead incurred by sales and marketing team"g&A @` $ < ?Xj   QIAS17 @`  " <? j  ;Cost for administration, advertising, consulting Legal fees,<  @` ! <?X j  QSIC27 @`   <?X  _Initial Direct cost @`  <?  YUpfront cash payment Reimbursement relocate costs leasehold improvement Termination costsZZ @`  <x?X  QSIC27 @`  <P?X U Incentive   @``B ) 0o ?ZB * s *1 ?`B - 0o ?  `B . 0o ? ZB / s *1 ?XX ZB 0 s *1 ?  `B 1 0o ? ZB 7 s *1 ?Xj j ZB 8 s *1 ?X  H  0޽h ? ̙33  JB(  ~  s *(%ASPf       p*0e0e))?B"PP   H  0޽h ? ̙33r0f 8\4X|*L n 2zV/52'( '$J/ 0|DtalngsRod6,x3|d0|Wo 0 2DTimes New Romanx3|d0|Wo 0 DVerdanOh+'0 R hp  $ 0 <HPPowerPoint ̼Poi>C:\Program Files\Microsoft Office\Templates\\.poteogr662Microsoft PowerPointoso@ä@|?$W@0gYGPg  R('& &&#TNPP2OMi & TNPP &&TNPP     'A x(xKʦ """)))UUUMMMBBB999|PP3f3333f333ff3fffff3f3f̙f3333f3333333333f3333333f3f33ff3f3f3f3333f3333333f3̙33333f333ff3ffffff3f33f3ff3f3f3ffff3fffffffff3fffffff3f̙ffff3ff333f3ff33fff33f3ff̙3f3f3333f333ff3fffff̙̙3̙f̙̙̙3f̙3f3f3333f333ff3fffff3f3f̙3ffffffffff!___wwwϋϋϋϋϮϮϮϑϑϑϑϑϑϑϑݼݼݼݼϑϒּܼܼܼݼݼݼݼݮ󋋋ϋϋϮϑϑϑϑϑϑϑݼݼݼݼݼݼݼϒֻּּܼܼܼm񒒼mm󋋋ϋϋϋϮϑϮϑϑϑϑϑϑϒϑݼݼݼݼݼݼݲm２ϒּܼݼݼݻ󋋋ϋϮϑϑϑϑϑϒϑݼݼݼݼݼ ִֵeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeִeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeֵeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee--&TNPP &w Romanx3|d0|Wo 0 "0DWingdingsRomanx3|d0|Wo 0 @DArialngsRomanx3|d0|Wo 0 " a.  @n?" dd@  @@`` vnh,"!S      P!!! JL/XR$9:>63Gh4Gb$xnx‹ n <0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'p@A)BCD|E?S"P3ff@8%&fsʚ;>-9ʚ;g4KdKd0pnppp@ <4!d!d 0,d4<4dddd 0,d4 0___PPT10 ppL___PPT9.&? -O =uu IAS17 LEASE . 2007D 2 mȌĬ0 l:   (   (^IFRIC 4(€?) SIC 27( pX ) IAS 17  0 198@X (t ȴ, }| ǰ/ǰ \ | ,Ґǀٳ<\ ֬X u0 SIC 15(operating lease intensive) 8 : IDCĬ̬,IDC VS Incentive<9Y9 Y  "IFRIC4-€? $#1 ǰX ƌt t  ǔ Ĭ} Data processing0X Dƌ X % Ĭ} 久ɷ Ĭt aD XՔ Ĭ}(take or pay) #10 hŀ }|  #7,8\ ǰ@ Ĭ} /T5<\ Ш x ǰ Ȉ =>Ȑǰ Dز P , Ĭ} 0 t ǰ =>Ȑǰ MAMA  p?#IFRIC4-€? $V#9 ǰX ƌD t\ Ĭ} l乐(tǩƐ) ǰX tǘ hŀ  Ȕ Ĭ} ٳ \ ǰX ٳ(< ) Ĭ}X 1/ť pt \ h #12@ |  => X D(,  񴬹 lļ ZcZZ3Z-ZZc3,  "$SIC 27- pX $#3 |(X p X՘X Ĭ}Ř , ō/ٳ<\ X՘X  1 =>X՘X p(IAS1189) AP(a)A BŌ , ٳ ǰD A , …̸ A ǰ 久`  ǔ 5X BX \ ̸ Ĭ , B ̸\ =>A ǰ , 8… ̸ …<\ x (b)A BŌ  ٳH , B\0 ٳ| pt<\ =>Ĭ p Dز E>%. C9%      %      ;  "SIC27- pX $ (d) A ֬, ̸ ̸+Libor\ ǰ l 5X => x, (̅ * IAS17 True sale ptt a  ” x #5 h J@ p \ Ĭ} t ٳ|\ ǰ  u/ǰ ƌ pt ǰX ƌ tt DȲ| tax benefitx լ >> 0 a =>լ U 5X(ex. Put) ((<p .  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~2Root EntrydO)0gY/Pictures}(Current User,SummaryInformation(63Gh4Gb$xnx‹ n <0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'p@A)BCD|E?S"P3ff@8%&fsʚ;>-9ʚ;g4KdKd0pnppp@ <4!d!d 0,d4<4dddd 0,d4 0___PPT10 ppL___PPT9.&? -O =uu IAS17 LEASE . 2007D 2 mȌĬ0 l:   (   (^IFRIC 4(€?) SIC 27( pX ) IAS 17  0 198@X (t ȴ, }| ǰ/ǰ \ | ,Ґǀٳ<\ ֬X u0 SIC 15(operating lease intensive) 8 : IDCĬ̬,IDC VS Incentive<9Y9 Y  "IFRIC4-€? $#1 ǰX ƌt t  ǔ Ĭ} Data processing0X Dƌ X % Ĭ} 久ɷ Ĭt aD XՔ Ĭ}(take or pay) #10 hŀ }|  #7,8\ ǰ@ Ĭ} /T5<\ Ш x ǰ Ȉ =>Ȑǰ Dز P , Ĭ} 0 t ǰ =>Ȑǰ MAMA  p?#IFRIC4-€? $V#9 ǰX ƌD t\ Ĭ} l乐(tǩƐ) ǰX tǘ hŀ  Ȕ Ĭ} ٳ \ ǰX ٳ(< ) Ĭ}X 1/ť pt \ h #12@ |  => X D(,  񴬹 lļ ZcZZ3Z-ZZc3,  "$SIC 27- pX $#3 |(X p X՘X Ĭ}Ř , ō/ٳ<\ X՘X  1 =>X՘X p(IAS1189) AP(a)A BŌ , ٳ ǰD A , …̸ A ǰ 久`  ǔ 5X BX \ ̸ Ĭ , B ̸\ =>A ǰ , 8… ̸ …<\ x (b)A BŌ  ٳH , B\0 ٳ| pt<\ =>Ĭ p Dز E>%. C9%      %      ;  "SIC27- pX $ (d) A ֬, ̸ ̸+Libor\ ǰ l 5X => x, (̅ * IAS17 True sale ptt a  ” x #5 h J@ p \ Ĭ} t ٳ|\ ǰ  u/ǰ ƌ pt ǰX ƌ tt DȲ| tax benefitx լ >> 0 a =>լ U 5X(ex. Put) ((<p .      !"#$%&'()*+,-013456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxy{|}~"&$ 2 ! !"SIC27- pX $X#6 ǰ D X q p  ̸ =  ̸ \ ̸ 4Րǰ ,Ґ => ̸ l L x Pׄ L #7 0 0X| ` ̸ u ̸ t  ̸ \ ǰ ̄/  } Ĭ} p0 ̸ ̸ |ǀ XD >#    -" ISA17-|x m$#2  1Ő, Ռ |t Ĭ} ȩ 0 (tǩƐ) ,Ґǀٳ<\ X (ISA40-,Ґǀٳ) (tǩƐ)X Biological assets(IAS41-) #3 ǰ   @ (X X \ t Ǵij ǰƌ t@ „ #4 }|@ Min[Ĭ}|, ȔƬm iX|] X, 5ǬX ǰ/D a  tǐ(, Ʉ(̅tǐ(, 5Xլ1, *X(ȩ &Q;;  9                 T>F1 IAS17-|x m$ 0|(‰|)@ tǩƐ ǰX ƌ լ`  ǔ (ǰ/D, u/D x) 0@ tɈ0<\ }| ֬ 5XX լ1t U  0 h \̸͌ ̸(payment)+ɔtX tǩƐ : tǩƐ, tǩƐX Ĭ  : tǩƐ,tǩƐX Ĭ,3 * ЌX լ, njt} a^W N p e IAS17-|x m$ ȴ(economic life): X՘  tX Ɛ <\ <\  0  ǰ ݴ` <\ 0 ɷtǘ ǬX ɷ * FAS85(g) The estimated remaining period during which the property is expected to be economically usable by one or more users, with normal repairs and maintenance, for the purpose for which it was intended at the inception of the lease, without limitation by the lease term. (useful life): 0 Ĭt 0|\0 ǰX  uD 0t D` <\  0(IAS16 857 ٳ|) X ɔtX:tǩƐ/3(tǩƐǹĬ)/Z;ZZ% "f&   | V#  IAS17-|x m$ 5u=,Ґ(\̸͌+4ɔtX)- ,Ґ(,Ґ tǐ(\ `x) tǐ( : }| ֬ ǰX a+X $=,Ґ #5 }| 0| t Ĭ}pt }| \ <\ (5D,t$/ݴ,<) #6 iX pt Xt (xt ǰD l`  ǔ `ՀlĬ}(hire of an asset)ij X X h( AZ3ZZ 3   9G IAS17-X X $#7,8 ǰX 0x  u 0| X #9 @ tǩƐ | ƴX tǩƐ@ Ĭ Ŕ 3 tX =>tǩƐǔ 4ɔtX, ǔ ɔtX =>„Xt #10 |<\ 5Ǭ\ X @(safe harbour L) njt }| ֬ լ1 U\ * Ќ 0t  X (major part) }| \̸͌ ֬X ǰX X (at least substantially all) ( ɔ\ t tǩƐ̹t (ٳŅX tǩƐ?)#ZZZEZ,ZZ                    +     -   IAS17-X X $#11t   tXX ٳ u(rent rebate)Xp *1 Ќ =>5Ǭ X #120 lX X\ nj tXp pȬ̸ pt <\ ƩƬ\ X #13pt<\ „X X ր0 0ٳHD \ \ DŽX  , tX /pȬ̸ @ 4h Jh$G*.$` :%4  "IAS17-X X(ٳ)$x#14|<\   4\=> nj t J:\,Ґa(initial investment)X u`, t<:}|ǀ0X  a+\,ҐaX u`2ux/5)pA)    "IAS17-X X(ٳ) $$#17Ʉ D => ȴ \ ,t< \  #18tǩƐ @ t< ȴ IAS40 0| ,Ґǀٳ<\ X, X\ (fair value model)=≯Hń DՔ #19tǩƐ ƩƬ\ X ٳ \ | IAS40 0| ,Ґǀٳ<\ X => 5Ǭx Ĭ̬, ,Ґǀٳ t qij Ĭ̬ /´(u ->, X=ݴ ٳ \ \  u 3Ō  *5ǬtǩƐ, ƩƬX ǰij ,ҐǀٳX D!"N   " #!  x8&10 .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #20tǩƐ 0| ǰ/D| Ĭ }| ֬ Min[\̸͌  bytǐ(/Ʉ(̅tǐ(, ǰX X) #24,Ĭ} ‰  ( tǩƐX $ ǰa (X $ tǐ(Ĭ -> Ď/DX \x ƥ) #215Ǭ : ȴX , ǰX X  (tǐD =>#22tǩƐX ǰ/D(ǰ=D)Ĭ tǩƐX $ ǔ ǰ D t #23D| ٳ/D ٳ<\ l=> €Dij l \ rZZQZZ"ZZ.2M   V(Q .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #25̸=tǐD+DXa, pȬ̸  0D #26Ĭ X tǩƐǔ }(some form of approximation) Xt tǐD Hń #275Ǭǰ  tǩƐǰX Ǭǰ  |1 njt U shorter[, 0] #28 nj t 00x ٳH  #29 D+tǐD=/̸ =>t ǰ/Dat tt"j-&&,     @ .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #30ǰŀ IAS36 0|  #31IFRS7 ¬m LǬm  B/S| ֬ ǰ ¥ǀa B/S| ֬,1DtǴ, 1~5D, 5D tXՔ \̸͌ i, ֬Xpȴ pȬ̸ tɈ  \͌ ̸ 1,  Ќ, 0 ȔĬ}Ŭm #32IAS16( ֐ǰ), 36(ǰ), 38(4֐ǰ),40(,Ґǀٳ) 41() \ m 3Z}ZCZ}@    8.IAS17-tǩƐX Ĭ̬(ƩƬ)"$ #33ƩƬ̸ aŕ(straight-line basis)<\ x #34 / DD  D x #34IFRS7X ¬mtx 0ļ \̸͌ ȔƬm <SIC15 ƩƬX x< > #1 $XD, 0tȬ t}, ƌ DD  tp 0 ̸ 4, ̸ `x X x< ȴ X |ǀ\ 0 ٳH aŕ<\ x #10X x< ǰX ( D(IDCDز) ^(ZZZeZ;Z#ZZ$"*           "      &  ((.IAS17-tǩƐX Ĭ̬(ƩƬ)"$ L#11tǩƐ Xt  D x”t 0| Ĭ̬ $XD@ ǰX ( t DȲ\  tȔ ŀ@ Ĭt D<\ x EX  tǩƐX $XD1000 X 10D D2000X ̸| X0\ \ Ƭ tǩƐǔ $XDD ij D<\ xX @ tǩƐǔ 19000| 10D 0 0X x * tǩƐǔ \  <\, ǔ ¬̸\ Ĭ 0ٳH ̸u ̸ ( x #;@ED"-? p#4 V .IAS17-X Ĭ̬(5Ǭ)"$ #36 ,Ґa Ď<\ Ĭ #37,39,40̸| ĎXa 5D<\ lx #38/Ĭ}  ( $ tǐ( Ĭ ٳ<\ Ďa h pȐ/乐X $ 乜1t\ 乜tux D<\ x(IDCX0) 乀/ȹӀ \ | D IDCDز #41Ďa  \ 4ɔtXΔ 0<\ ȀX  Dx(Ďa () p#7Q>  3           8$  .IAS17-X Ĭ̬(5Ǭ)"$ L#42 pȐǘ 乐x Min[X, ¥tǐ(\ `x\ \̸͌X ] 乜a<\ x #45@ tǐ( p ȴ tu 乜 x #435Ǭtu = |乜tu + 0X tǐu #44乜 = ǀa(ݴ) - 4ɔtXX ֬X #46$ 乜 D<\ x #47IFRS7@ 0ļ ,Ґa,4ɔtX,ˆUĎX  ,pȬ̸, Ȕ Ĭ}Ŵ #48 ǩ\ 1\=,Ґ-tɬ-5urBZ"ZZ ZZ&ZZZcZ>    "        A V .IAS17-X Ĭ̬(ƩƬ)"$ #49,50,51 ǰ@ 1 0| \, ̸ u aŕ<\ #52$ ǰ ǀa , 0ٳH ux ٳ|)<\ DT =>0,) t, ļijǰiլ #53,57ǰ  x ǰ |1 #54 IAS16( ֐ǰ), 38(4֐ǰ) 36(ǰ)D 0 #55ƩƬ  DȲ\ pȐ/乐 乜tu x Hh #56IFRS7@ 0ļ tɈ \̸͌,pȬ̸  |m )ZZJZZZ'ZZPZ    $  !(pz?  IAS17-֬p$J#58֬ „X 0| Ĭ̬(true sale \ ļijX  L) #595Ǭ 乐u 0 x t /Xօ *ǰX 0(tǩƐ?) ٳH ? #60 5Ǭ ǰ (̅ => u t x #61ƩƬ <= X(@ ̸\  x) =>乐u x >X=>ǰX 0(*0)ٳH t /Xօ(0ٳH?) #62 ֬ ƩƬ =X=>x 22ZZDZ!Z6Z6Z"Z      * <IAS17-֬p$V#63֬ p| X ǀa => #645Ǭ ǰ ǀaD a<\ ¤ ǰt D̲ x DՔ *Ďx ̄ux #65 p̹X }Ŭm #66IAS1 0| ļij 0t ȩ ij L 0 198 0Ьm X ǔ pȬ̸(8),xT̸֬(8),Ĭ}t/ǰX, \ Ĭ}, Ĭɷǰ, tǩƐX ݴ \ Ĭ̬ IAS17 X DȲh sZZZZZ~Z 4  w&# 7<<8($-initial direct cost)$  "J8(Initial direct costs vs Incentive)&&$"  # 8m?(t T iȲ* -dF0r22'( '$J/ 0|DtalngsRod6,x3|d0|Wo 0 2DTimes New Romanx3|d0|Wo 0 DVerdana ՜.+,0$    ȭ  O #Times New RomanVerdana WingdingsArial IAS17 LEASE IFRIC4-?IFRIC4-?IFRIC4-?SIC 27- ŷ SIC27- ŷ SIC27- ŷ ISA17-Ϲ IAS17-Ϲ IAS17-Ϲ IAS17-Ϲ IAS17- зIAS17- зIAS17- з(ε)IAS17- з(ε)&IAS17-̿ ȸó()&IAS17-̿ ȸó()&IAS17-̿ ȸó()&IAS17-̿ ȸó(븮)&IAS17-̿ ȸó(븮)&IAS17- ȸó()&IAS17- ȸó()&IAS17- ȸó(븮)IAS17-ǸĸŷIAS17-Ǹĸŷ'(-initial direct cost)((Initial direct costs vs Incentive) ?  ۲ ̵ _ɲ1"&$ 2 ! !"SIC27- pX $X#6 ǰ D X q p  ̸ =  ̸ \ ̸ 4Րǰ ,Ґ => ̸ l L x Pׄ L #7 0 0X| ` ̸ u ̸ t  ̸ \ ǰ ̄/  } Ĭ} p0 ̸ ̸ |ǀ XD >#    -" ISA17-|x m$#2  1Ő, Ռ |t Ĭ} ȩ 0 (tǩƐ) ,Ґǀٳ<\ X (ISA40-,Ґǀٳ) (tǩƐ)X Biological assets(IAS41-) #3 ǰ   @ (X X \ t Ǵij ǰƌ t@ „ #4 }|@ Min[Ĭ}|, ȔƬm iX|] X, 5ǬX ǰ/D a  tǐ(, Ʉ(̅tǐ(, 5Xլ1, *X(ȩ &Q;;  9                 T>F1 IAS17-|x m$ 0|(‰|)@ tǩƐ ǰX ƌ լ`  ǔ (ǰ/D, u/D x) 0@ tɈ0<\ }| ֬ 5XX լ1t U  0 h \̸͌ ̸(payment)+ɔtX tǩƐ : tǩƐ, tǩƐX Ĭ  : tǩƐ,tǩƐX Ĭ,3 * ЌX լ, njt} a^W N p e IAS17-|x m$ ȴ(economic life): X՘  tX Ɛ <\ <\  0  ǰ ݴ` <\ 0 ɷtǘ ǬX ɷ * FAS85(g) The estimated remaining period during which the property is expected to be economically usable by one or more users, with normal repairs and maintenance, for the purpose for which it was intended at the inception of the lease, without limitation by the lease term. (useful life): 0 Ĭt 0|\0 ǰX  uD 0t D` <\  0(IAS16 857 ٳ|) X ɔtX:tǩƐ/3(tǩƐǹĬ)/Z;ZZ% "f&   | V#  IAS17-|x m$ 5u=,Ґ(\̸͌+4ɔtX)- ,Ґ(,Ґ tǐ(\ `x) tǐ( : }| ֬ ǰX a+X $=,Ґ #5 }| 0| t Ĭ}pt }| \ <\ (5D,t$/ݴ,<) #6 iX pt Xt (xt ǰD l`  ǔ `ՀlĬ}(hire of an asset)ij X X h( AZ3ZZ 3   9G IAS17-X X $#7,8 ǰX 0x  u 0| X #9 @ tǩƐ | ƴX tǩƐ@ Ĭ Ŕ 3 tX =>tǩƐǔ 4ɔtX, ǔ ɔtX =>„Xt #10 |<\ 5Ǭ\ X @(safe harbour L) njt }| ֬ լ1 U\ * Ќ 0t  X (major part) }| \̸͌ ֬X ǰX X (at least substantially all) ( ɔ\ t tǩƐ̹t (ٳŅX tǩƐ?)#ZZZEZ,ZZ                    +     -   IAS17-X X $#11t   tXX ٳ u(rent rebate)Xp *1 Ќ =>5Ǭ X #120 lX X\ nj tXp pȬ̸ pt <\ ƩƬ\ X #13pt<\ „X X ր0 0ٳHD \ \ DŽX  , tX /pȬ̸ @ 4h Jh$G*.$` :%4  "IAS17-X X(ٳ)$x#14|<\   4\=> nj t J:\,Ґa(initial investment)X u`, t<:}|ǀ0X  a+\,ҐaX u`2ux/5)pA)    "IAS17-X X(ٳ) $$#17Ʉ D => ȴ \ ,t< \  #18tǩƐ @ t< ȴ IAS40 0| ,Ґǀٳ<\ X, X\ (fair value model)=≯Hń DՔ #19tǩƐ ƩƬ\ X ٳ \ | IAS40 0| ,Ґǀٳ<\ X => 5Ǭx Ĭ̬, ,Ґǀٳ t qij Ĭ̬ /´(u ->, X=ݴ ٳ \ \  u 3Ō  *5ǬtǩƐ, ƩƬX ǰij ,ҐǀٳX D!"N   " #!  x8&10 .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #20tǩƐ 0| ǰ/D| Ĭ }| ֬ Min[\̸͌  bytǐ(/Ʉ(̅tǐ(, ǰX X) #24,Ĭ} ‰  ( tǩƐX $ ǰa (X $ tǐ(Ĭ -> Ď/DX \x ƥ) #215Ǭ : ȴX , ǰX X  (tǐD =>#22tǩƐX ǰ/D(ǰ=D)Ĭ tǩƐX $ ǔ ǰ D t #23D| ٳ/D ٳ<\ l=> €Dij l \ rZZQZZ"ZZ.2M   V(Q .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #25̸=tǐD+DXa, pȬ̸  0D #26Ĭ X tǩƐǔ }(some form of approximation) Xt tǐD Hń #275Ǭǰ  tǩƐǰX Ǭǰ  |1 njt U shorter[, 0] #28 nj t 00x ٳH  #29 D+tǐD=/̸ =>t ǰ/Dat tt"j-&&,     @ .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #30ǰŀ IAS36 0|  #31IFRS7 ¬m LǬm  B/S| ֬ ǰ ¥ǀa B/S| ֬,1DtǴ, 1~5D, 5D tXՔ \̸͌ i, ֬Xpȴ pȬ̸ tɈ  \͌ ̸ 1,  Ќ, 0 ȔĬ}Ŭm #32IAS16( ֐ǰ), 36(ǰ), 38(4֐ǰ),40(,Ґǀٳ) 41() \ m 3Z}ZCZ}@    8.IAS17-tǩƐX Ĭ̬(ƩƬ)"$ #33ƩƬ̸ aŕ(straight-line basis)<\ x #34 / DD  D x #34IFRS7X ¬mtx 0ļ \̸͌ ȔƬm <SIC15 ƩƬX x< > #1 $XD, 0tȬ t}, ƌ DD  tp 0 ̸ 4, ̸ `x X x< ȴ X |ǀ\ 0 ٳH aŕ<\ x #10X x< ǰX ( D(IDCDز) ^(ZZZeZ;Z#ZZ$"*           "      &  ((.IAS17-tǩƐX Ĭ̬(ƩƬ)"$ L#11tǩƐ Xt  D x”t 0| Ĭ̬ $XD@ ǰX ( t DȲ\  tȔ ŀ@ Ĭt D<\ x EX  tǩƐX $XD1000 X 10D D2000X ̸| X0\ \ Ƭ tǩƐǔ $XDD ij D<\ xX @ tǩƐǔ 19000| 10D 0 0X x * tǩƐǔ \  <\, ǔ ¬̸\ Ĭ 0ٳH ̸u ̸ ( x #;@ED"-? p#4 V .IAS17-X Ĭ̬(5Ǭ)"$ #36 ,Ґa Ď<\ Ĭ #37,39,40̸| ĎXa 5D<\ lx #38/Ĭ}  ( $ tǐ( Ĭ ٳ<\ Ďa h pȐ/乐X $ 乜1t\ 乜tux D<\ x(IDCX0) 乀/ȹӀ \ | D IDCDز #41Ďa  \ 4ɔtXΔ 0<\ ȀX  Dx(Ďa () p#7Q>  3           8$  .IAS17-X Ĭ̬(5Ǭ)"$ L#42 pȐǘ 乐x Min[X, ¥tǐ(\ `x\ \̸͌X ] 乜a<\ x #45@ tǐ( p ȴ tu 乜 x #435Ǭtu = |乜tu + 0X tǐu #44乜 = ǀa(ݴ) - 4ɔtXX ֬X #46$ 乜 D<\ x #47IFRS7@ 0ļ ,Ґa,4ɔtX,ˆUĎX  ,pȬ̸, Ȕ Ĭ}Ŵ #48 ǩ\ 1\=,Ґ-tɬ-5urBZ"ZZ ZZ&ZZZcZ>    "        A V .IAS17-X Ĭ̬(ƩƬ)"$ #49,50,51 ǰ@ 1 0| \, ̸ u aŕ<\ #52$ ǰ ǀa , 0ٳH ux ٳ|)<\ DT =>0,) t, ļijǰiլ #53,57ǰ  x ǰ |1 #54 IAS16( ֐ǰ), 38(4֐ǰ) 36(ǰ)D 0 #55ƩƬ  DȲ\ pȐ/乐 乜tu x Hh #56IFRS7@ 0ļ tɈ \̸͌,pȬ̸  |m )ZZJZZZ'ZZPZ    $  !(pz?  IAS17-֬p$J#58֬ „X 0| Ĭ̬(true sale \ ļijX  L) #595Ǭ 乐u 0 x t /Xօ *ǰX 0(tǩƐ?) ٳH ? #60 5Ǭ ǰ (̅ => u t x #61ƩƬ <= X(@ ̸\  x) =>乐u x >X=>ǰX 0(*0)ٳH t /Xօ(0ٳH?) #62 ֬ ƩƬ =X=>x 22ZZDZ!Z6Z6Z"Z      * <IAS17-֬p$V#63֬ p| X ǀa => #645Ǭ ǰ ǀaD a<\ ¤ ǰt D̲ x DՔ *Ďx ̄ux #65 p̹X }Ŭm #66IAS1 0| ļij 0t ȩ ij L 0 198 0Ьm X ǔ pȬ̸(8),xT̸֬(8),Ĭ}t/ǰX, \ Ĭ}, Ĭɷǰ, tǩƐX ݴ \ Ĭ̬ IAS17 X DȲh sZZZZZ~Z 4  w&# 7<<8($-initial direct cost)$  "J8(Initial direct costs vs Incentive)&&$"  # 8m?(t T iȲ* -dF0rѲ2'( '$J/ 0|DtalngsRod6,x3|d0|Wo 0 2DTimes New Romanx3|d0|Wo 0 DVerdanaw Romanx3|d0|Wo 0 "0DWingdingsRomanx3|d0|Wo 0 @DArialngsRomanx3|d0|Wo 0 " a.  @n?" dd@  @@`` vnh,"!S      P!!! JL/XR$9:>63Gh4Gb$xnx‹ n <0e0e     A@ A5% 8c8c     ?1 d0u0@Ty2 NP'p<'p@A)BCD|E?S"P3ff@8%&fsʚ;>-9ʚ;g4KdKd0pnppp@ <4!d!d 0,d4<4dddd 0,d4 0___PPT10 ppL___PPT9.&? -O =uu IAS17 LEASE . 2007D 2 mȌĬ0 l:   (   (^IFRIC 4(€?) SIC 27( pX ) IAS 17  0 198@X (t ȴ, }| ǰ/ǰ \ | ,Ґǀٳ<\ ֬X u0 SIC 15(operating lease intensive) 8 : IDCĬ̬,IDC VS Incentive<9Y9 Y  "IFRIC4-€? $#1 ǰX ƌt t  ǔ Ĭ} Data processing0X Dƌ X % Ĭ} 久ɷ Ĭt aD XՔ Ĭ}(take or pay) #10 hŀ }|  #7,8\ ǰ@ Ĭ} /T5<\ Ш x ǰ Ȉ =>Ȑǰ Dز P , Ĭ} 0 t ǰ =>Ȑǰ MAMA  p?#IFRIC4-€? $V#9 ǰX ƌD t\ Ĭ} l乐(tǩƐ) ǰX tǘ hŀ  Ȕ Ĭ} ٳ \ ǰX ٳ(< ) Ĭ}X 1/ť pt \ h #12@ |  => X D(,  񴬹 lļ ZcZZ3Z-ZZc3,  "$SIC 27- pX $#3 |(X p X՘X Ĭ}Ř , ō/ٳ<\ X՘X  1 =>X՘X p(IAS1189) AP(a)A BŌ , ٳ ǰD A , …̸ A ǰ 久`  ǔ 5X BX \ ̸ Ĭ , B ̸\ =>A ǰ , 8… ̸ …<\ x (b)A BŌ  ٳH , B\0 ٳ| pt<\ =>Ĭ p Dز E>%. C9%      %      ;  "SIC27- pX $ (d) A ֬, ̸ ̸+Libor\ ǰ l 5X => x, (̅ * IAS17 True sale ptt a  ” x #5 h J@ p \ Ĭ} t ٳ|\ ǰ  u/ǰ ƌ pt ǰX ƌ tt DȲ| tax benefitx լ >> 0 a =>լ U 5X(ex. Put) ((<p ."&$ 2 ! !"SIC27- pX $X#6 ǰ D X q p  ̸ =  ̸ \ ̸ 4Րǰ ,Ґ => ̸ l L x Pׄ L #7 0 0X| ` ̸ u ̸ t  ̸ \ ǰ ̄/  } Ĭ} p0 ̸ ̸ |ǀ XD >#    -" ISA17-|x m$#2  1Ő, Ռ |t Ĭ} ȩ 0 (tǩƐ) ,Ґǀٳ<\ X (ISA40-,Ґǀٳ) (tǩƐ)X Biological assets(IAS41-) #3 ǰ   @ (X X \ t Ǵij ǰƌ t@ „ #4 }|@ Min[Ĭ}|, ȔƬm iX|] X, 5ǬX ǰ/D a  tǐ(, Ʉ(̅tǐ(, 5Xլ1, *X(ȩ &Q;;  9                 T>F1 IAS17-|x m$ 0|(‰|)@ tǩƐ ǰX ƌ լ`  ǔ (ǰ/D, u/D x) 0@ tɈ0<\ }| ֬ 5XX լ1t U  0 h \̸͌ ̸(payment)+ɔtX tǩƐ : tǩƐ, tǩƐX Ĭ  : tǩƐ,tǩƐX Ĭ,3 * ЌX լ, njt} a^W N p e IAS17-|x m$ ȴ(economic life): X՘  tX Ɛ <\ <\  0  ǰ ݴ` <\ 0 ɷtǘ ǬX ɷ * FAS85(g) The estimated remaining period during which the property is expected to be economically usable by one or more users, with normal repairs and maintenance, for the purpose for which it was intended at the inception of the lease, without limitation by the lease term. (useful life): 0 Ĭt 0|\0 ǰX  uD 0t D` <\  0(IAS16 857 ٳ|) X ɔtX:tǩƐ/3(tǩƐǹĬ)/Z;ZZ% "f&   | V#  IAS17-|x m$ 5u=,Ґ(\̸͌+4ɔtX)- ,Ґ(,Ґ tǐ(\ `x) tǐ( : }| ֬ ǰX a+X $=,Ґ #5 }| 0| t Ĭ}pt }| \ <\ (5D,t$/ݴ,<) #6 iX pt Xt (xt ǰD l`  ǔ `ՀlĬ}(hire of an asset)ij X X h( AZ3ZZ 3   9G IAS17-X X $#7,8 ǰX 0x  u 0| X #9 @ tǩƐ | ƴX tǩƐ@ Ĭ Ŕ 3 tX =>tǩƐǔ 4ɔtX, ǔ ɔtX =>„Xt #10 |<\ 5Ǭ\ X @(safe harbour L) njt }| ֬ լ1 U\ * Ќ 0t  X (major part) }| \̸͌ ֬X ǰX X (at least substantially all) ( ɔ\ t tǩƐ̹t (ٳŅX tǩƐ?)#ZZZEZ,ZZ                    +     -   IAS17-X X $#11t   tXX ٳ u(rent rebate)Xp *1 Ќ =>5Ǭ X #120 lX X\ nj tXp pȬ̸ pt <\ ƩƬ\ X #13pt<\ „X X ր0 0ٳHD \ \ DŽX  , tX /pȬ̸ @ 4h Jh$G*.$` :%4  "IAS17-X X(ٳ)$x#14|<\   4\=> nj t J:\,Ґa(initial investment)X u`, t<:}|ǀ0X  a+\,ҐaX u`2ux/5)pA)    "IAS17-X X(ٳ) $$#17Ʉ D => ȴ \ ,t< \  #18tǩƐ @ t< ȴ IAS40 0| ,Ґǀٳ<\ X, X\ (fair value model)=≯Hń DՔ #19tǩƐ ƩƬ\ X ٳ \ | IAS40 0| ,Ґǀٳ<\ X => 5Ǭx Ĭ̬, ,Ґǀٳ t qij Ĭ̬ /´(u ->, X=ݴ ٳ \ \  u 3Ō  *5ǬtǩƐ, ƩƬX ǰij ,ҐǀٳX D!"N   " #!  x8&10 .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #20tǩƐ 0| ǰ/D| Ĭ }| ֬ Min[\̸͌  bytǐ(/Ʉ(̅tǐ(, ǰX X) #24,Ĭ} ‰  ( tǩƐX $ ǰa (X $ tǐ(Ĭ -> Ď/DX \x ƥ) #215Ǭ : ȴX , ǰX X  (tǐD =>#22tǩƐX ǰ/D(ǰ=D)Ĭ tǩƐX $ ǔ ǰ D t #23D| ٳ/D ٳ<\ l=> €Dij l \ rZZQZZ"ZZ.2M   V(Q .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #25̸=tǐD+DXa, pȬ̸  0D #26Ĭ X tǩƐǔ }(some form of approximation) Xt tǐD Hń #275Ǭǰ  tǩƐǰX Ǭǰ  |1 njt U shorter[, 0] #28 nj t 00x ٳH  #29 D+tǐD=/̸ =>t ǰ/Dat tt"j-&&,     @ .IAS17-tǩƐX Ĭ̬(5Ǭ)"$ #30ǰŀ IAS36 0|  #31IFRS7 ¬m LǬm  B/S| ֬ ǰ ¥ǀa B/S| ֬,1DtǴ, 1~5D, 5D tXՔ \̸͌ i, ֬Xpȴ pȬ̸ tɈ  \͌ ̸ 1,  Ќ, 0 ȔĬ}Ŭm #32IAS16( ֐ǰ), 36(ǰ), 38(4֐ǰ),40(,Ґǀٳ) 41() \ m 3Z}ZCZ}@    8.IAS17-tǩƐX Ĭ̬(ƩƬ)"$ #33ƩƬ̸ aŕ(straight-line basis)<\ x #34 / DD  D x #34IFRS7X ¬mtx 0ļ \̸͌ ȔƬm <SIC15 ƩƬX x< > #1 $XD, 0tȬ t}, ƌ DD  tp 0 ̸ 4, ̸ `x X x< ȴ X |ǀ\ 0 ٳH aŕ<\ x #10X x< ǰX ( D(IDCDز) ^(ZZZeZ;Z#ZZ$"*           "      &  ((.IAS17-tǩƐX Ĭ̬(ƩƬ)"$ L#11tǩƐ Xt  D x”t 0| Ĭ̬ $XD@ ǰX ( t DȲ\  tȔ ŀ@ Ĭt D<\ x EX  tǩƐX $XD1000 X 10D D2000X ̸| X0\ \ Ƭ tǩƐǔ $XDD ij D<\ xX @ tǩƐǔ 19000| 10D 0 0X x * tǩƐǔ \  <\, ǔ ¬̸\ Ĭ 0ٳH ̸u ̸ ( x #;@ED"-? p#4 V .IAS17-X Ĭ̬(5Ǭ)"$ #36 ,Ґa Ď<\ Ĭ #37,39,40̸| ĎXa 5D<\ lx #38/Ĭ}  ( $ tǐ( Ĭ ٳ<\ Ďa h pȐ/乐X $ 乜1t\ 乜tux D<\ x(IDCX0) 乀/ȹӀ \ | D IDCDز #41Ďa  \ 4ɔtXΔ 0<\ ȀX  Dx(Ďa () p#7Q>  3           8$  .IAS17-X Ĭ̬(5Ǭ)"$ L#42 pȐǘ 乐x Min[X, ¥tǐ(\ `x\ \̸͌X ] 乜a<\ x #45@ tǐ( p ȴ tu 乜 x #435Ǭtu = |乜tu + 0X tǐu #44乜 = ǀa(ݴ) - 4ɔtXX ֬X #46$ 乜 D<\ x #47IFRS7@ 0ļ ,Ґa,4ɔtX,ˆUĎX  ,pȬ̸, Ȕ Ĭ}Ŵ #48 ǩ\ 1\=,Ґ-tɬ-5urBZ"ZZ ZZ&ZZZcZ>    "        A V .IAS17-X Ĭ̬(ƩƬ)"$ #49,50,51 ǰ@ 1 0| \, ̸ u aŕ<\ #52$ ǰ ǀa , 0ٳH ux ٳ|)<\ DT =>0,) t, ļijǰiլ #53,57ǰ  x ǰ |1 #54 IAS16( ֐ǰ), 38(4֐ǰ) 36(ǰ)D 0 #55ƩƬ  DȲ\ pȐ/乐 乜tu x Hh #56IFRS7@ 0ļ tɈ \̸͌,pȬ̸  |m )ZZJZZZ'ZZPZ    $  !(pz?  IAS17-֬p$J#58֬ „X 0| Ĭ̬(true sale \ ļijX  L) #595Ǭ 乐u 0 x t /Xօ *ǰX 0(tǩƐ?) ٳH ? #60 5Ǭ ǰ (̅ => u t x #61ƩƬ <= X(@ ̸\  x) =>乐u x >X=>ǰX 0(*0)ٳH t /Xօ(0ٳH?) #62 ֬ ƩƬ =X=>x 22ZZDZ!Z6Z6Z"Z      * <IAS17-֬p$V#63֬ p| X ǀa => #645Ǭ ǰ ǀaD a<\ ¤ ǰt D̲ x DՔ *Ďx ̄ux #65 p̹X }Ŭm #66IAS1 0| ļij 0t ȩ ij L 0 198 0Ьm X ǔ pȬ̸(8),xT̸֬(8),Ĭ}t/ǰX, \ Ĭ}, Ĭɷǰ, tǩƐX ݴ \ Ĭ̬ IAS17 X DȲh sZZZZZ~Z 4  w&# 7<<8($-initial direct cost)$  "J8(Initial direct costs vs Incentive)&&$"  # 8m?(t T iȲ* -dF0r22'Root EntrydO):.(/Pictures}(Current User>SummaryInformation(?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxy{|}~2 )&IAS17- ȸó()&IAS17- ȸó(븮)IAS17-ǸĸŷIAS17-Ǹĸŷ'(-initial direct cost)((Initial direct costs vs Incentive) ?  ۲ ̵ "_ɲ 5ų5ų