CERTYNEX IFRS ACADEMY

The lessor Ostrea determines the lease payments to include in measuring its net investment at the commencement date. Which items, not yet received, are to be included?

Fixed payments, less any lease incentives payable to the lessee.

Variable payments calculated on the lessee's future sales.

The residual value guaranteed to the lessor by the lessee.

Variable payments linked to a price index, measured using the index at the commencement date.

Variable index-linked payments, measured using the index forecast for future years.