CERTYNEX IFRS ACADEMY

The Hespéride group analyses its lease-related cash outflows for the year. Which payments does it classify within operating activities in its statement of cash flows? (several answers)

The portion of the payments under a 9-year office lease that repays the principal of the lease liability.

The payments for a short-term lease of aerial work platforms accounted for under the exemption.

The payments for low-value tablets accounted for under the exemption.

The early repayment of part of the lease liability for a warehouse.

Variable payments linked to a shop's sales, not included in the lease liability.