CERTYNEX IFRS ACADEMY

Mirabel, lessee of a shop, analyses the cash flows provided for in the contract. Which of them are part of the lease payments included in the lease liability at the commencement date? (several answers)

A variable payment equal to 2% of the revenue generated in the shop.

Fixed payments, less lease incentives receivable from the lessor.

A payment linked to a consumer price index, measured using the index at the commencement date.

The exercise price of a purchase option that Mirabel is not reasonably certain to exercise.

Amounts that Mirabel expects to pay under a residual value guarantee.