CERTYNEX IFRS ACADEMY

Hermelin analyses the payments provided for in a warehouse lease in order to measure the lease liability at the commencement date. Which of them are included? (several answers)

An additional payment equal to 1% of the revenue generated through the warehouse.

The fixed payments, less a lease incentive still receivable from the lessor.

Payments indexed to a consumer price index, measured using the index at the commencement date.

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

The amount Hermelin expects to pay under a residual value guarantee.

A termination penalty, the lease term reflecting the exercise of the termination option.