The food group Mimosa leases its fleet of 600 trucks while guaranteeing the lessor a minimum residual value; the fall in the second-hand market increases its exposure. It also signed in November 20X5 a ten-year lease for a new warehouse, whose commencement date is set for March 20X6. Prepare, for the audit committee, a reasoned list of the additional information to be disclosed in the lease note at 31 December 20X5.