Всем добрый день. Возникла нетривиальная задача. Есть компания арендодатель. По договору финансовой аренды чистая инвестиционная стоимость больше суммы нетто платежей. К сожалению не нашел указаний как в таком случае учитывать такой договор на стороне компании арендодателя. Компания не производитель и не дилер и соответственно спец.правила учета не применяет. По идее надо пойти обратным путем и продисконтировать чистую инвестиционную стоимость до суммы нетто платежей и каждый месяц списывать фин.расходы?! Или по другому как то?
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[POST_MESSAGE] => Определения из стандарта:
Валовые инвестиции в аренду - это совокупность:
(a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды;
(b) негарантированной остаточной стоимости, начисляемой арендодателю.
Чистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды.
Таким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии.
[~POST_MESSAGE] => Определения из стандарта:
Валовые инвестиции в аренду - это совокупность:
(a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды;
(b) негарантированной остаточной стоимости, начисляемой арендодателю.
Чистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды.
Таким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии.
[POST_MESSAGE_HTML] => Определения из стандарта:
Валовые инвестиции в аренду - это совокупность:
(a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды;
(b) негарантированной остаточной стоимости, начисляемой арендодателю.
Чистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды.
Таким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии.
[~POST_MESSAGE_HTML] => Определения из стандарта:
Валовые инвестиции в аренду - это совокупность:
(a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды;
(b) негарантированной остаточной стоимости, начисляемой арендодателю.
Чистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды.
Таким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии.
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[~POST_MESSAGE_TEXT] => Определения из стандарта:
Валовые инвестиции в аренду - это совокупность:
(a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды;
(b) негарантированной остаточной стоимости, начисляемой арендодателю.
Чистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды.
Таким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии.
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[POST_MESSAGE] => Определения из стандарта:\nВаловые инвестиции в аренду - это совокупность:\n(a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды;\n(b) негарантированной остаточной стоимости, начисляемой арендодателю.\nЧистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды.\n\nТаким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии.
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[POST_MESSAGE_TEXT] => Определения из стандарта:
Валовые инвестиции в аренду - это совокупность:
(a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды;
(b) негарантированной остаточной стоимости, начисляемой арендодателю.
Чистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды.
Таким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии.
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[~SORT] => 120
[PARENT_ID] =>
[~PARENT_ID] =>
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[~LEFT_MARGIN] => 9
[RIGHT_MARGIN] => 10
[~RIGHT_MARGIN] => 10
[DEPTH_LEVEL] => 1
[~DEPTH_LEVEL] => 1
[LID] => ru
[~LID] => ru
[NAME] => Авторские Разделы
[~NAME] => Авторские Разделы
[DESCRIPTION] =>
[~DESCRIPTION] =>
)
[4] => Array
(
[ID] => 4
[~ID] => 4
[SORT] => 130
[~SORT] => 130
[PARENT_ID] =>
[~PARENT_ID] =>
[LEFT_MARGIN] => 11
[~LEFT_MARGIN] => 11
[RIGHT_MARGIN] => 12
[~RIGHT_MARGIN] => 12
[DEPTH_LEVEL] => 1
[~DEPTH_LEVEL] => 1
[LID] => ru
[~LID] => ru
[NAME] => Обучение и Работа
[~NAME] => Обучение и Работа
[DESCRIPTION] =>
[~DESCRIPTION] =>
)
[10] => Array
(
[ID] => 10
[~ID] => 10
[SORT] => 140
[~SORT] => 140
[PARENT_ID] =>
[~PARENT_ID] =>
[LEFT_MARGIN] => 13
[~LEFT_MARGIN] => 13
[RIGHT_MARGIN] => 14
[~RIGHT_MARGIN] => 14
[DEPTH_LEVEL] => 1
[~DEPTH_LEVEL] => 1
[LID] => ru
[~LID] => ru
[NAME] => События
[~NAME] => События
[DESCRIPTION] =>
[~DESCRIPTION] =>
)
[7] => Array
(
[ID] => 7
[~ID] => 7
[SORT] => 140
[~SORT] => 140
[PARENT_ID] =>
[~PARENT_ID] =>
[LEFT_MARGIN] => 15
[~LEFT_MARGIN] => 15
[RIGHT_MARGIN] => 16
[~RIGHT_MARGIN] => 16
[DEPTH_LEVEL] => 1
[~DEPTH_LEVEL] => 1
[LID] => ru
[~LID] => ru
[NAME] => Обучающие компании
[~NAME] => Обучающие компании
[DESCRIPTION] => Форумы обучающих компаний
[~DESCRIPTION] => Форумы обучающих компаний
)
[6] => Array
(
[ID] => 6
[~ID] => 6
[SORT] => 150
[~SORT] => 150
[PARENT_ID] =>
[~PARENT_ID] =>
[LEFT_MARGIN] => 17
[~LEFT_MARGIN] => 17
[RIGHT_MARGIN] => 18
[~RIGHT_MARGIN] => 18
[DEPTH_LEVEL] => 1
[~DEPTH_LEVEL] => 1
[LID] => ru
[~LID] => ru
[NAME] => Профессиональные сертификации
[~NAME] => Профессиональные сертификации
[DESCRIPTION] =>
[~DESCRIPTION] =>
)
[8] => Array
(
[ID] => 8
[~ID] => 8
[SORT] => 150
[~SORT] => 150
[PARENT_ID] =>
[~PARENT_ID] =>
[LEFT_MARGIN] => 19
[~LEFT_MARGIN] => 19
[RIGHT_MARGIN] => 20
[~RIGHT_MARGIN] => 20
[DEPTH_LEVEL] => 1
[~DEPTH_LEVEL] => 1
[LID] => ru
[~LID] => ru
[NAME] => Комментарии к материалам сайта
[~NAME] => Комментарии к материалам сайта
[DESCRIPTION] =>
[~DESCRIPTION] =>
)
[9] => Array
(
[ID] => 9
[~ID] => 9
[SORT] => 160
[~SORT] => 160
[PARENT_ID] =>
[~PARENT_ID] =>
[LEFT_MARGIN] => 21
[~LEFT_MARGIN] => 21
[RIGHT_MARGIN] => 22
[~RIGHT_MARGIN] => 22
[DEPTH_LEVEL] => 1
[~DEPTH_LEVEL] => 1
[LID] => ru
[~LID] => ru
[NAME] => Клуб профессионалов
[~NAME] => Клуб профессионалов
[DESCRIPTION] =>
[~DESCRIPTION] =>
)
)
[PANELS] => Array
(
[MODERATE] => N
[DELETE] => N
[SUPPORT] => N
[EDIT] => N
[STATISTIC] => N
[MAIN] => N
)
[~CURRENT_PAGE] => /forum/?PAGE_NAME=read&FID=1&TID=6326&TITLE_SEO=6326-ubytochnaya-finansovaya-arenda-v-uchete-arendodatelya
[CURRENT_PAGE] => /forum/?PAGE_NAME=read&FID=1&TID=6326&TITLE_SEO=6326-ubytochnaya-finansovaya-arenda-v-uchete-arendodatelya
[URL] => Array
(
[~TOPIC_NEW] => /forum/?PAGE_NAME=topic_new&FID=1
[TOPIC_NEW] => /forum/?PAGE_NAME=topic_new&FID=1
[~TOPIC_LIST] => /forum/?PAGE_NAME=list&FID=1
[TOPIC_LIST] => /forum/?PAGE_NAME=list&FID=1
[INDEX] => /forum/?PAGE_NAME=index
[~RSS] => /forum/?PAGE_NAME=rss&IID=6326&TYPE=default&MODE=topic
[RSS] => /forum/?PAGE_NAME=rss&IID=6326&TYPE=default&MODE=topic
[~RSS_DEFAULT] => /forum/?PAGE_NAME=rss&IID=6326&TYPE=rss2&MODE=topic
[RSS_DEFAULT] => /forum/?PAGE_NAME=rss&IID=6326&TYPE=rss2&MODE=topic
)
[ERROR_MESSAGE] =>
[OK_MESSAGE] =>
[PARSER] => forumTextParser Object
(
[image_params] => Array
(
)
[pathToUser] =>
[imageWidth] => 500
[imageHeight] => 500
[maxStringLen] => 60
[imageHtmlWidth] => 0
[imageHtmlHeight] => 0
[imageTemplate] => popup_image
[component] =>
[smilesGallery] => 4
[arFilesIDParsed] => Array
(
)
[type] => html
[serverName] =>
[preg] => Array
(
[counter] => 0
[pattern] => Array
(
)
[replace] => Array
(
)
[cache] => Array
(
)
)
[maxAnchorLength] => 40
[arFontSize] => Array
(
[1] => xx-small
[2] => small
[3] => medium
[4] => large
[5] => x-large
[6] => xx-large
)
[allow] => Array
(
[HTML] => Y
[ANCHOR] => Y
[BIU] => Y
[IMG] => Y
[QUOTE] => Y
[CODE] => Y
[FONT] => Y
[LIST] => Y
[EMOJI] => Y
[SMILES] => Y
[CLEAR_SMILES] => N
[NL2BR] => Y
[VIDEO] => Y
[TABLE] => N
[CUT_ANCHOR] => N
[SHORT_ANCHOR] => N
[ALIGN] => Y
[USERFIELDS] => Array
(
)
[USER] => Y
[P] => Y
[TAG] => N
[UPLOAD] => N
)
[smiles] => Array
(
[0] => Array
(
[ID] => 47
[SET_ID] => 5
[TYPE] => S
[NAME] => Широкая улыбка
[SORT] => 150
[TYPING] => :D
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/125.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Широкая улыбка
[DESCRIPTION_DECODE] => Y
)
[1] => Array
(
[ID] => 47
[SET_ID] => 5
[TYPE] => S
[NAME] => Широкая улыбка
[SORT] => 150
[TYPING] => :-D
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/125.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Широкая улыбка
[DESCRIPTION_DECODE] => Y
)
[2] => Array
(
[ID] => 48
[SET_ID] => 5
[TYPE] => S
[NAME] => С улыбкой
[SORT] => 150
[TYPING] => :)
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/100.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => С улыбкой
[DESCRIPTION_DECODE] => Y
)
[3] => Array
(
[ID] => 48
[SET_ID] => 5
[TYPE] => S
[NAME] => С улыбкой
[SORT] => 150
[TYPING] => :-)
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/100.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => С улыбкой
[DESCRIPTION_DECODE] => Y
)
[4] => Array
(
[ID] => 49
[SET_ID] => 5
[TYPE] => S
[NAME] => Печально
[SORT] => 150
[TYPING] => :(
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/104.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Печально
[DESCRIPTION_DECODE] => Y
)
[5] => Array
(
[ID] => 49
[SET_ID] => 5
[TYPE] => S
[NAME] => Печально
[SORT] => 150
[TYPING] => :-(
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/104.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Печально
[DESCRIPTION_DECODE] => Y
)
[6] => Array
(
[ID] => 50
[SET_ID] => 5
[TYPE] => S
[NAME] => Удивленно
[SORT] => 150
[TYPING] => :o
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/106.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Удивленно
[DESCRIPTION_DECODE] => Y
)
[7] => Array
(
[ID] => 50
[SET_ID] => 5
[TYPE] => S
[NAME] => Удивленно
[SORT] => 150
[TYPING] => :-o
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/106.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Удивленно
[DESCRIPTION_DECODE] => Y
)
[8] => Array
(
[ID] => 50
[SET_ID] => 5
[TYPE] => S
[NAME] => Удивленно
[SORT] => 150
[TYPING] => :shock:
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/106.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Удивленно
[DESCRIPTION_DECODE] => Y
)
[9] => Array
(
[ID] => 51
[SET_ID] => 5
[TYPE] => S
[NAME] => Здорово
[SORT] => 150
[TYPING] => 8-)
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/116.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Здорово
[DESCRIPTION_DECODE] => Y
)
[10] => Array
(
[ID] => 52
[SET_ID] => 5
[TYPE] => S
[NAME] => Поцелуй
[SORT] => 150
[TYPING] => :{}
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/101.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Поцелуй
[DESCRIPTION_DECODE] => Y
)
[11] => Array
(
[ID] => 52
[SET_ID] => 5
[TYPE] => S
[NAME] => Поцелуй
[SORT] => 150
[TYPING] => :-{}
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/101.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Поцелуй
[DESCRIPTION_DECODE] => Y
)
[12] => Array
(
[ID] => 53
[SET_ID] => 5
[TYPE] => S
[NAME] => Смущенно
[SORT] => 150
[TYPING] => :oops:
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/105.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Смущенно
[DESCRIPTION_DECODE] => Y
)
[13] => Array
(
[ID] => 54
[SET_ID] => 5
[TYPE] => S
[NAME] => Очень грустно
[SORT] => 150
[TYPING] => :cry:
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/120.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Очень грустно
[DESCRIPTION_DECODE] => Y
)
[14] => Array
(
[ID] => 54
[SET_ID] => 5
[TYPE] => S
[NAME] => Очень грустно
[SORT] => 150
[TYPING] => :~(
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/120.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Очень грустно
[DESCRIPTION_DECODE] => Y
)
[15] => Array
(
[ID] => 55
[SET_ID] => 5
[TYPE] => S
[NAME] => Со злостью
[SORT] => 150
[TYPING] => :evil:
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/107.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Со злостью
[DESCRIPTION_DECODE] => Y
)
[16] => Array
(
[ID] => 55
[SET_ID] => 5
[TYPE] => S
[NAME] => Со злостью
[SORT] => 150
[TYPING] => >:-<
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/107.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Со злостью
[DESCRIPTION_DECODE] => Y
)
[17] => Array
(
[ID] => 56
[SET_ID] => 5
[TYPE] => S
[NAME] => Шутливо
[SORT] => 150
[TYPING] => ;)
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/108.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Шутливо
[DESCRIPTION_DECODE] => Y
)
[18] => Array
(
[ID] => 56
[SET_ID] => 5
[TYPE] => S
[NAME] => Шутливо
[SORT] => 150
[TYPING] => ;-)
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/108.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Шутливо
[DESCRIPTION_DECODE] => Y
)
[19] => Array
(
[ID] => 57
[SET_ID] => 5
[TYPE] => S
[NAME] => Восклицание
[SORT] => 150
[TYPING] => :!:
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/icon_exclaim.gif
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Восклицание
[DESCRIPTION_DECODE] => Y
)
[20] => Array
(
[ID] => 58
[SET_ID] => 5
[TYPE] => S
[NAME] => Вопрос
[SORT] => 150
[TYPING] => :?:
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/icon_question.gif
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Вопрос
[DESCRIPTION_DECODE] => Y
)
[21] => Array
(
[ID] => 59
[SET_ID] => 5
[TYPE] => S
[NAME] => Идея
[SORT] => 150
[TYPING] => :idea:
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/icon_idea.gif
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Идея
[DESCRIPTION_DECODE] => Y
)
[22] => Array
(
[ID] => 60
[SET_ID] => 5
[TYPE] => S
[NAME] => Скептически
[SORT] => 150
[TYPING] => :|
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/117.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Скептически
[DESCRIPTION_DECODE] => Y
)
[23] => Array
(
[ID] => 60
[SET_ID] => 5
[TYPE] => S
[NAME] => Скептически
[SORT] => 150
[TYPING] => :-|
[CLICKABLE] => Y
[HIDDEN] => N
[IMAGE] => /bitrix/images/main/smiles/5/117.png
[IMAGE_DEFINITION] => SD
[IMAGE_WIDTH] => 16
[IMAGE_HEIGHT] => 16
[DESCRIPTION] => Скептически
[DESCRIPTION_DECODE] => Y
)
)
[wordSeparator:protected] => \s.,;:!?\#\-\*\|\[\]\(\)\{\}
[smilePatterns:protected] => Array
(
[0] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P>\:\-<)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[1] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\{\})(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[2] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:evil\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[3] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:idea\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[4] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:shock\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[5] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:oops\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[6] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:cry\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[7] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\|)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[8] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\!\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[9] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\?\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[10] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\{\})(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[11] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P;\-\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[12] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[13] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:~\()(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[14] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\()(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[15] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\|)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[16] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-D)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[17] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P8\-\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[18] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-o)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[19] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[20] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P;\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[21] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\()(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
[22] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:D)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
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[POST_MESSAGE] => Всем добрый день. Возникла нетривиальная задача. Есть компания арендодатель. По договору финансовой аренды чистая инвестиционная стоимость больше суммы нетто платежей. К сожалению не нашел указаний как в таком случае учитывать такой договор на стороне компании арендодателя. Компания не производитель и не дилер и соответственно спец.правила учета не применяет. По идее надо пойти обратным путем и продисконтировать чистую инвестиционную стоимость до суммы нетто платежей и каждый месяц списывать фин.расходы?! Или по другому как то?
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[POST_MESSAGE] => Определения из стандарта:
Валовые инвестиции в аренду - это совокупность:
(a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды;
(b) негарантированной остаточной стоимости, начисляемой арендодателю.
Чистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды.
Таким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии.
[POST_MESSAGE_HTML] => Определения из стандарта:
Валовые инвестиции в аренду - это совокупность:
(a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды;
(b) негарантированной остаточной стоимости, начисляемой арендодателю.
Чистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды.
Таким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии.
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Убыточная финансовая аренда в учете арендодателя
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10.11.2015 15:13:58
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10.11.2015 15:14:18
Ап
Изменено:
- 10.11.2015 15:18:37
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15.11.2015 23:48:03
Определения из стандарта:
Валовые инвестиции в аренду - это совокупность: (a) минимальных арендных платежей, причитающихся к получению арендодателем по договору финансовой аренды; (b) негарантированной остаточной стоимости, начисляемой арендодателю. Чистые инвестиции в аренду - валовые инвестиции в аренду, дисконтированные с использованием ставки процента, подразумеваемой в договоре аренды. Таким образом, чистые инвестиции определяются расчетным путем на основании графика платежей. Так что ваша нетривиальная задача скорее всего объясняется математической ошибкой, либо неточным использованием терминологии. |
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Страницы:
1
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3 марта 2021 VIII Международная Конференция «НОВЫЕ ТЕХНОЛОГИИ В АУДИТЕ И УПРАВЛЕНИИ РИСКАМИ»
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