ࡱ>  #` 07bjbj uBDT  ggg8Tgli hrrrrr u u u,......$ah~R1&tt@WdRrrgJrr,1,T 4rr %܍g`:L9HGۇhGt4G @4 u\fxfz|y u u uRRC^ u u u1111 t*D"Ld t*L   Accounting Pronouncements: GRAP 13 or IAS 17 Leases 1. Introduction This section considers the accounting treatment and disclosure of leased assets in the financial statements and discusses some of the practical issues concerning lease accounting. The accounting requirement for lease transactions for both lessees and lessors are set out, e.g. the municipality can lease assets from a third party or it can lease assets that it control to a third party. Lease financing has over time been established as one of the major forms of financing across the world. A lease arrangement involves a lessor conveying the right to a lessee to use an asset for an agreed period of time in return for a series of payments. In certain circumstances, legislation may prohibit the entering into certain types of lease agreement. If the municipality has contravened these legislative requirements, the municipality is still required to apply the requirements of the Standard. Classification of leases The classification of leases is based on the extent to which risks and rewards incidental to ownership of a leased asset lie with the lessor or the lessee. Risks include the possibilities of losses from idle capacity, technological obsolescence or changes in value due to changing economic conditions. Rewards may be represented by the expectation of service potential or profitable operation over the assets economic life and of gain from appreciation in value or realisation of a residual value. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership.  Finance lease A finance lease is a lease in which substantially all the risks and rewards associated with ownership are transferred to the lessee, regardless of whether legal title or ownership is also transferred. GRAP 13 does not define substantially all when considering risks and rewards of ownership or provide a series of bright line numerical tests. Quantitative and qualitative evidence should be considered when assessing risks and rewards of ownership, only one of the matters need to be present to qualify the lease as a finance lease, such as: Transfer of ownership at the end of the lease term Where the lease transfers ownership of the asset at the end of the lease term or the lessee has an option to purchase, which is priced in such away as to make exercise reasonably certain, it can be presumed that the lessor will look to recover his investment in the leases asst over the term of the lease. That is, the arrangement will be, in substance be financing. The lessee has a bargain purchase option A bargain purchase option is a means of obtaining ownership of a leased asset. Reference to an option at a fixed price or to the assets depreciated cost may indicate a bargain purchase option which is likely to be significantly less than the assets fair value. The lease term covers a major part of the assets economic life There might be a presumption that the lease is a finance lease if the lessee has use of the asset for the major part of its economic life. The term major is however not defined in the standard however it is generally accepted that a lease that covers 75% of an assets economic life is a finance lease since proportionally more economic benefits or service potential is derived in the earlier years of an assets economic lifeand it is left to management to define what will constitute the majority of an assets useful life. The present value of the minimum lease payments approximates the fair value of the asset Payments made by a lessee that are a substantial portion of a leased assets fair value might be presumed to give rise to a finance lease. The presumption is that the lessee will have received substantially all of the benefits of ownership because it will have paid an amount that is close to the assets purchase price. The leased assets is constructed to the municipalitys specification and could not be used by others without significant modification Such an asset will have limited market value and the lessor will typically have to recover its investment during the primary lease term or by giving the lessee an option to purchase the asset In addition to the general indicators listed above, the following situations may individually or in combination also lead to a lease being classified as finance lease: on cancellation of the lease, the lessors losses associated with the cancellation, e.g. loss of rental revenue, are carried by the lessee; movements in the fluctuation of the fair value of the residual value accrue to the lessee; and the lessee may upon expiration of the lease agreement, continue the lease at a rent which is substantially lower then a market rent. Classification of leases is made at the inception of the lease and should be adhered to even if changes in circumstances occur. Where both parties agree to the changes that would initially have resulted in a different classification, the amended agreement is considered to be a new agreement. Example 15.1 Risks and rewards of ownership A municipality leases computer hardware that is capable of operating for 7 years whilst the lease term is for 3 years. Although the physical life of the hardware is 7 years, certain factors will however result in a different economic life, such as: advances in technology; improvements in working practices and competition and the effect that it has on efficiency. The lease will qualify as a finance lease as the economic value that can be obtained from the hardware will be concentrated in the first few years of the assets life. If the municipality was to purchase the hardware, it would most probably estimate the useful life of the hardware to be 3 years. The lease for 3 years will therefore be for a major part of the assets economic life. b) Operating leases If it is clear that the risks and rewards associated with ownership are retained by the lessor, the lease is classified as an operating lease. c) Difference between finance and operating leases The differences between a finance lease and an operating lease can be summarised as follows: Finance leaseOperating leasePayments recover cost and interestPayment is not directly related to the cost of the assetTerm is estimated to be the same as the economic life of the assetTerm is usually shorter than economic lifeRenewal is usually a nominal purchase optionRenewal is negotiableLease is usually not cancellableCancellation is negotiableOwnership Control is usually transferred to the lesseeOwnership Control remains with the lessorMaintenance is usually carried by the lesseeMaintenance is usually carried by lessor Example 15.2 Renewal of operating lease An operating lease is extended to cover the assets remaining economic life. Does an extension of a lease mean that the classification should be reconsidered? The lease over buildings was entered into where the lease term was 30 years and the estimated economic life of the building was 45 years. The lease was classified as an operating lease. Nearing the end of the 30 years, the lease has been renegotiated and the new lease term is 20 years, which is equal to the revised estimated remaining life of the buildings. The lease term of the new agreement covers the whole remaining useful life of the building and therefore it should be classified as a finance lease. Changes in a lease agreement that results in a different classification require the revised agreement to be regarded as a new agreement over its lease term. Changes in estimates, e.g. the leased propertys remaining economic life do not give rise to a new classification for accounting purposes. If it had emerged during the first lease that the economic life of the buildings was not 45 years, but only 30 years, the original classification as an operating lease would not have been revised. Leases of land and buildings should be classified in the same way as leases of other assets and normally considers the land and buildings element separately. The land element is normally classified as an operating lease unless title passes to the lessee at the end of the lease term. The difference between land and most other assets is that land normally has indefinite useful life. Therefore if title does not pass, the lessee cannot receive substantially all the risks and rewards embodied in the land. The building element is classified according to the guidance set out in this section. The lease payments should be allocated to the land and buildings component of the lease based on the relative fair values of the individual components. When the lease payments cannot be allocated reliably between the individual components, the entire lease should be treated as a finance lease unless evidence of the opposite exists. In the financial statements of the lessee 3. Finance leases 3.1 Recognition It has already been established that a leases are accounted for according to their substance and economic reality rather than their legal form. Where a lease transfers substantially all the risks and rewards of ownership, the lessee actually acquire the economic benefits and service potential of an asset in return for an obligation to pay an amount that approximates the fair value of the asset and finance charges. The leased asset and the obligation to pay future rentals (lease liability) are recognised in the lessees statement of financial position at the commencement of the lease term. The commencement of the lease term is the date from which the lessee is entitled to use the leased asset. Lessees may become committed to a lease before payments are due as some leases include a period whereby lease payments are deferred at the commencement of the lease.  3.2 Measurement Initial recognition of the leased asset and lease liability is at the lesser of the fair value of the leased property (cash price of the property if it was bought) and the present value of the minimum lease payments. A leased asset cannot be recognised above its fair value and is depreciated in accordance with the accounting policy for property, plant and equipment. Minimum lease payments are the payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and, where appropriate, taxes to be paid by and reimbursed to the lessor, together with for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee, or for a lessor, any residual value guaranteed to the lessor by the lessee, a party related to the lessee, or a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. Contingent rent can be described as that portion of lease payments that is not fixed but is based on a future amount of a factor, e.g. percentage of gross revenue. For example, a lease agreement may make provision for the payment of a monthly instalment of R1 000 (fixed) as well as an annual payment of 10% of gross revenue (contingent). However, if the lessee has an option to purchase the asset at a price that is expected to be sufficiently lower than fair value at the date the option becomes exercisable for it to be reasonably certain, at the inception of the lease, that the option will be exercised, the minimum lease payments comprise the minimum payments payable over the lease term to the expected date of exercise of this purchase option and the payment required to exercise it, e.g. motor vehicles can be leased with a guaranteed residual value of up to 60%. In theory, the residual value is the estimated market value of the asset at the end of the lease term. Each lease payment is apportioned between the reduction of the outstanding obligation and finance charges. The finance charges are recognised in the statement of financial performance so as to achieve a constant interest rate over the lease term, e.g. using the implicit interest rate method (refer to example 15.3). The municipality may use some form of approximation to simplify the calculation, e.g. sum-of-the-digits method. The following example illustrated. Example 15.3 Accounting for a finance lease by a lessee Protea Local Municipality entered into a finance lease for 4 years with the following conditions: Cash price of asset if it had to be purchasedR25 000Finance lease payments, payable annually in arrearsR6 500Guaranteed residual valueR2 500 Using the sum-of-the-digits method, the finance costs will be calculated as follows: Minimum lease payments ((R6 500 x4) + R2 500)R28 500Fair value of assetR25 000Finance chargesR3 500 Step 1: Determine the amount at which the asset will be recognised Leased assets are recognised at the lower of their fair value (R25 000) or the present value of the minimum lease payments (R28 500), therefore the asset and corresponding lease liability will be recognised at R25 000. Step 2: Prepare an amortisation table The amortisation table will consist of the following: YearInstalmentCapitalFinance charges *BalanceR25 0001R6 500R5 100R1 400 R19 9002R6 500R5 450R1 050R14 4503R6 500R5 800R700R8 6504R6 500R6 150R350R2 500R2 500- * The finance charge-component of each instalment is calculated using the sum-of-the-digits method as illustrated below: Sum of digits (1 + 2 + 3 + 4)10Year 1 (4/10)* 3 500R1 400Year 2 (3/10) *3 500R1 050Year 3 (2/10) * 3 500R700Year 4 (1/10) * 3 500R3 50 Step 3: Journal entries DebitCreditYear 0Asset25 000Lease liability25 000Year 1Finance charges1 400Lease liability5 100Bank6 500Depreciation (25 000/4)6 250Accumulated depreciation6 250Year 2Finance charges1 050Lease liability5 450Bank6 500Depreciation (25 000/4)6 250Accumulated depreciation6 250Year 3Finance charges700Lease liability5 800Bank6 500Depreciation (25 000/4)6 250Accumulated depreciation6 250Year 4Finance charges350Lease liability6 150Bank6 500Depreciation (25 000/4)6 250Accumulated depreciation6 250 As an alternative, the finance charges can be calculated using as a discount factor, the percentage that will discount the annual payments of R6 500 each and guaranteed residual value of R2 500 to the present value of R25 000. This rate will represent the interest rate implicit in the lease arrangement. This calculation is best performed by using a financial calculator or the function ability in Excel. The following information should be imported: Present value (PV) R25 000 Future value (FV) (R2 500) Payments (PMT) (R6 500) Number of payments (n) 4 The implicit interest rate will be determined as R5.172% The finance charges will be calculated as follows: Year 1Opening balance25 000Finance charges for a year (25 000 x 5.172%)R1 293Capital repayment (R6 500 1 293)R5 207Year 2Outstanding balance (25 000 5 207)R19 793Finance charges (19 793 x 5.172%)R1 024Capital repayment (R6 500 1 024)R5 476 If the lease agreement also made provision for an unguarenteed residual value, the payments and interest rate of the lessee would not have been affected. Only the rate of return of the lessor would be affected. The interest rate implicit in the lease is the lessors internal rate of return from the lease taking into account the normal cash price of the leased asset, rentals and the amount the lessor expects to recover from the residual value. Residual values Two types of residual value can be identified the guaranteed residual value and the unguarenteed residual value. The guaranteed residual value is the same as a last lease payment and is treated as such for accounting purposes. The unguarenteed residual value can be compared to the residual value in the case of depreciation: it is the estimated selling price of the asset at the end of its useful life. In other words the unguarenteed residual value is the return the lessor expects to recover at the end of the lease term if the asset is sold, either to the current lessee or to a third party. The important aspect to remember is that the lessor has no guarantee that the amount will be received it is merely an estimate. 3.3 Disclosure In addition to the disclosure requirements pertaining to property, plant and equipment as discussed in Section 10, the following information is disclosed regarding finance leases: a) Statement of financial position The net carrying amount for each class of leased assets is disclosed in the notes to the statement of financial position as part of the note on property, plant and equipment or investment property. With regards to the lease obligation, the notes to the statement of financial position must also disclose a reconciliation between the total minimum lease payments and their present value, distinguishing between the payments due not later than one year, between one and five years and more than 5 years. Where the municipality has entered into sub-leases, the total minimum sublease payments expected to be received should also be disclosed. b) Statement of financial performance The depreciation and finance charges relating to leased assets are included in the total depreciation and finance charges in the statement of financial performance. Contingent rents recognised as an expense during the period can either be disclosed on the face of the statement of financial performance or in the notes. Example 15.4 Disclosure of a finance lease by the lessee PROTEA LOCAL MUNICIPALITY ACCOUNTING POLICIES TO THE ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 20x6 3. LEASES The Group as Lessee Leases are classified as finance leases where substantially all the risks and rewards associated with ownership of an asset are transferred to the municipality. Property, plant and equipment subject to finance lease agreements are capitalised at their cash cost equivalent and the corresponding liabilities are raised. The cost of the item of property, plant and equipment is depreciated at appropriate rates on the straight-line basis over its estimated useful life. Lease payments are allocated between the lease finance cost and the capital repayment using the effective interest rate method. Lease finance costs are expensed when incurred. PROTEA LOCAL MUNICIPALITYSTATEMENT OF FINANCIAL POSITION AT 30 JUNE 20x6MUNICIPALITYGROUP20x520x6Note20x620x5RRNET ASSETS AND LIABILITIESRRXXX XXXXXX XXXNon-current liabilitiesXXX XXXXXX XXXXXX XXXXXX XXXLong-term liabilities2XXX XXXXXX XXXXXX XXXXXX XXXCurrent liabilitiesXXX XXXXXX XXXXXX XXXXXX XXXCurrent portion of long-term liabilities2XXX XXXXXX XXXXXX XXXXXX XXXTotal Net Assets and LiabilitiesXXX XXXXXX XXXASSETSXXX XXXXXX XXXNon-current assetsXXX XXXXXX XXXXXX XXXXXX XXXProperty, plant and equipment10XXX XXXXXX XXXXXX XXXXXX XXXTotal AssetsXXX XXXXXX XXX PROTEA LOCAL MUNICIPALITY STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2006 MUNICIPALITYGROUP20x520x6Note20x620x5RRRREXPENDITUREXXX XXXXXX XXXDepreciationXXX XXXXXX XXXXXX XXXXXX XXXInterest paid26XXX XXXXXX XXX PROTEA LOCAL MUNICIPALITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2006 MUNICIPALITYGROUP20x520x62LONG-TERM LIABILITIES20x620x5RRRR-XXX XXXCapitalised Lease LiabilityXXX XXX-The capitalised lease liability is secured over the item of infrastructure leased. MUNICIPALITYGROUP20x520x626INTEREST PAID20x620x5RRRR-199 406Finance leases199 406- PROTEA LOCAL MUNICIPALITY : ANALYSIS OF PROPERTY PLANT AND EQUIPMENT AS AT 30 JUNE 2006: MUNICIPALITYCostAccumulated DepreciationCarryingOpening AdditionsUnderDisposalsClosingOpening AdditionsDisposalsClosingValueBalanceConstructionBalanceBalanceBalanceLeased Assets (Infrastructure)Sewerage Mains & Purify-XX XXX -- XX XXX - XX XXX - XX XXX  XX XXX TotalXX XXX XX XXX XX XXX   XX XXX  XX XXX  A finance lease gives rise to a depreciation expense for depreciable assets as well as finance expense for each accounting period. The depreciation policy for depreciable leased assets shall be consistent with that for depreciable assets that are owned, and the depreciation recognised shall be calculated in accordance with the Standard of GRAP on Property, Plant and Equipment and the International Accounting Standard on Intangible Assets, refer to Section 10. If there is no reasonable certainty that the lessee will obtain ownership by the end of the lease term, the asset shall be fully depreciated over the shorter of the lease term and its useful life. 4. Operating leases Recognition Except where another basis relates better to the time pattern of benefits expected from a lease asset, the lease payments of an operating lease are recognised as an expense in the statement of financial performance on a straight-line basis over the lease term, even if the actual payments are not on that basis. The difference between the equalised lease payments and the actual cash flows are recognised as a deferred asset or liability in the statement of financial position. Operating lease incentives, such as rent-free periods are considered an integral part of the consideration for the use of the asset and should be recognised over the lease term on the same basis as the lease payments. Example 15.5 Accounting for an operating lease Protea Local Municipality entered into an operating lease for the rental of a building for 5 years with a monthly lease payment of R10 000 and an initial rent-free period of 6 months. Thereafter the lease instalments will increase by 15% annually. The total lease payments to be made over the lease term are calculated as follows:  RYear 1 Rental for first 6 months-Year 1 Rental for last 6 months (10 000 x 6)60 000Year 2 Rental for 12 months (10 000 + 15%) = 11 500 x 12138 000Year 3 Rental for 12 months (11 500 +15%) = 13 225 x 12158 700Year 4 Rental for 12 months (13 225 + 15%) = 15 209 x 12182 505Year 5 Rental for 12 months (15 209 +15%) = 17 490 x 12209 884Total lease payments over lease term 749 089Average lease payment per month (749 089/60)12 485 Journal entries for lease term: DebitCreditYear 1Operating lease payments (12 485 x 12)149 820Bank 60 000Deferred operating lease payments89 820Year 2Operating lease payments 149 820Bank138 000Deferred operating lease payments11 820Year 3Operating lease payments 149 820Bank158 700Deferred operating lease payments8 880Year 4Operating lease payments 149 820Bank182 505Deferred operating lease payments32 685Year 5Operating lease payments 149 820Bank209 884Deferred operating lease payments60 064 4.2 Disclosure Statement of financial performance The operating lease payments recognised as an expense during the period are disclosed in the statement of financial performance. Notes to the financial statements The total future minimum operating lease payments payable under existing operating lease arrangements are categorised in the following categories: Within one year of the reporting date, More than one year but less than five years of the reporting date, and More than five years of the reporting date. In addition, the notes should provide a general description of material operating lease arrangements, including the basis on which contingent rent is determined, the existence of renewal options and escalation clauses, as well as any restrictions imposed by lease arrangements. Example 15.6 Disclosure of an operating lease by the lessee PROTEA LOCAL MUNICIPALITY ENCOURAGED ACCOUNTING POLICIES TO THE ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 20x6 3. LEASES The Group as Lessee Operating lease rentals are expensed as they become due. 28. COMMITMENTS MUNICIPALITYGROUP20x520x6Note20x620x5RRRROperating lease commitments Total commitments under operating leaseXXX XXXXXX XXXDue within one yearXXX XXXXXX XXXXXX XXXXXX XXXDue between one and five yearsXXX XXXXXX XXXXXX XXXXXX XXXDue beyond five yearsXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXX PROTEA LOCAL MUNICIPALITY STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 20x6 MUNICIPALITYGROUP20x520x6Note20x620x5RRRREXPENDITUREXXX XXXXXX XXXOperating leases28XXX XXXXXX XXXXXX XXXXXX XXXTotal ExpenditureXXX XXXXXX XXX In the financial statements of the lessor Municipalities may enter into finance leases as a lessor under a variety of circumstances. Municipalities which have traditionally owned and operated infrastructure assets such as roads, and water treatment plants are no longer automatically assuming complete ownership and operational responsibility for these assets. Municipalities may transfer existing infrastructure assets to private sector entities by way of sale or by way of finance lease. In addition, municipalities may construct new long-lived physical and infrastructure assets in partnership with private sector entities with the intention that the private sector entity will assume responsibility for the assets by way of outright purchase or by way of finance lease once they are completed. In some cases, the arrangement provides for a period of control by the private sector before reversion of title and control of the asset to the public sector for example, a municipality may build a hospital and lease the facility to a private sector company for a period of twenty years, after which time the facility reverts to public control. The lease of the land will be accounted for as an operating lease, whereas the lease of the building satisfies the criteria for a finance lease and needs to be accounted for as such in the finance statements of the municipality. Traditionally infrastructure assets such roads were owned and operated by municipalities. However, due to limited capital financing and the rising cost of delivering services, municipalities have started to transfer at least the operational responsibility to private sector entities through lease transactions contained in public-private partnerships. Another example would for community assets, e.g. a hotel group operating a hotel on land owned by the municipality with the right to operate the hotel for a period of 50 years where after the building reverts back to the municipality. The hotel group is responsible for construction of the building as well as the maintenance thereof. a municipality leasing a piece of land to a sport club for a period of 50 years. The sport club is responsible for the construction of a clubhouse and the maintenance of the land. In the instance the lessee develop the piece of land, the development should recognised as an leasehold improvement in terms of Section B10 and depreciated over the estimated useful lives of the individual assets or if the lease hold period is shorter, the shorter period. Lessors shall recognise lease payments receivable under a finance lease as assets in their statement of financial position. They shall present such assets as a receivable at an amount equal to the net investment in the lease. Under a finance lease, substantially all the risks and rewards incidental to legal ownership are transferred by the lessor, and thus the lease payment receivable is treated by the lessor as repayment of principal and finance revenue to reimburse and reward the lessor for its investment and services. Initial direct costs are often incurred by lessors and include amounts such as commissions, legal fees and internal costs that are incremental and directly attributable to negotiating and arranging a lease. They exclude general overheads such as those incurred by a sales and marketing team. For finance leases other than those involving manufacturer or trader lessors, initial direct costs are included in the initial measurement of the finance lease receivable and reduce the amount of revenue recognised over the lease term. The interest rate implicit in the lease is defined in such a way that the initial direct costs are included automatically in the finance lease receivable; there is no need to add them separately. Costs incurred by manufacturer or trader lessors in connection with negotiating and arranging a lease are excluded from the definition of initial direct costs. As a result, they are excluded from the net investment in the lease and are recognised as an expense when the gain or loss is recognised, which for a finance lease is normally at the commencement of the lease term.There may be limited opportunities for municipalities to enter into lease arrangements as the lessor, but more opportunities to transfer operational responsibility to private sector entities are identified.  Finance leases Recognition For a lease arrangement to be recognised as a finance lease in the financial statements of a lessor, the lease needs to display the characteristics of a finance lease, e.g. transfer of risks and rewards, as discussed in paragraph 2 above. Measurement Once the lease has been classified as a finance lease, it is recognised in the financial statements of a lessor, by recognising the lease payments receivable as a receivable in the statement of financial position, in essence the asset is treated as a disposal and a debtor is raised. This arrangement is prohibited in terms of the MFMA prohibition of loans to the public. The finance income received by the municipality is allocated on a systematic basis over the lease term, similar to the implicit interest rate method discussed in paragraph 3.2. As with finance leases in the financial statements of the lessee, the sum-of-the-digits method may be used to distinguish between capital repayments and finance revenue. The receivable recognised in the statement of financial position should be equal to the net investment of the municipality in the lease arrangement. The calculation of the net investment can be illustrated through the following formula: Net investment = gross investment discounted at the implicit interest rate The gross investment can be described as the total of the payments that the lessee is obliged to made in terms of the arrangement (excluding VAT), together with the residual value. By using the interest rate implicit to the lease, the gross investment is discounted over the lease term. The difference between the gross and net investment represents unearned finance revenue. Example 15.7 Accounting for a finance lease by a lessor Protea Municipality leased its road maintenance equipment to a service provider under a finance lease. The value of the equipment is R100 000 and the lease terms include a guaranteed residual value of R5 000 which will be received at the end of the lease term after five years, as well as an unguaranteed residual value of R5 000. The remainder will be paid in five equal annual instalments at an interest rate of 10%. Solution: The municipality will determine the instalments required to recover the cash price of R100 000 through 5 annual instalments as well as a guaranteed residual value of R5 000 and an unguaranteed residual value of R5 000, at an interest rate of 10%, as follows: PV = -100 000 FV = 10 000 (5 000 + 5 000) n= 5 i = 10% The instalments will be calculated as R24 742. Step 1: Calculate the gross investment Gross investment = (5 x 24 742) + 10 000 = 133 710 Step 2: Calculate the unearned finance revenue Unearned finance revenue = gross investment net investment = 133 710 100 000 = 33 710 Step 3: Amortisation table InstalmentFinance revenueCapital repaymentBalance123100 000R24 74210 00014 74285 258R24 7428 52616 21669 042R24 7426 90417 83851 204R24 7425 12019 62231 582R24 7423 15821 58210 000 1 = 108.78% on the prior outstanding balance 2 = Instalment less the finance revenue 3 = Prior outstanding balance less the capital repayment Step 4: Journal entries DebitCreditYear 0Gross investment133 710Asset Sport grounds100 000Unearned finance revenue33 710Year 1Bank24 742Gross investment24 742Unearned finance revenue10 000Finance revenue10 000Year 2Bank24 742Gross investment24 472Unearned finance revenue8 526Finance revenue8 526 Disclosure Accounting policy The financial statements should disclose the accounting policy for the recognition of unearned finance revenue. Notes to the financial statements The following is disclosed in the notes to the financial statements: a reconciliation between the gross investment recognised in the statement of financial position and the present value of lease payments receivable at the reporting date; the gross investment and minimum lease payments receivable within one year, later than one year but less than five years and more than five years; unearned finance revenue; unguaranteed residual value; provision for unrecoverable lease payments receivable; contingent rent recognised as revenue, and a general description of significant leasing arrangements. Example 15.8 Finance leases in the financial statements of the lessor PROTEA LOCAL MUNICIPALITY ACCOUNTING POLICIES TO THE ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 20x6 3. LEASES The Group as Lessor Amounts due from lessees under finance leases or instalment sale agreements are recorded as receivables at the amount of the Municipalitys net investment in the leases. Finance lease or instalment sale income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Municipalitys net investment outstanding in respect of the leases or instalment sale agreements. PROTEA LOCAL MUNICIPALITYSTATEMENT OF FINANCIAL POSITION AT 30 JUNE 20x06MUNICIPALITYGROUP20x520x6Note20x620x5RRNET ASSETS AND LIABILITIESRRASSETSXXX XXXXXX XXXNon-current assetsXXX XXXXXX XXXXXX XXXXXX XXXReceivables under finance lease14XXX XXXXXX XXX PROTEA LOCAL MUNICIPALITYNOTES TO THE FINANCIAL STATEMENTS 30 JUNE 20x06 [The illustration is only given for the Group for the purpose of the example]14.Receivables under finance lease20x620x5Total future paymentsUnearned interest incomePresent valueTotal future paymentsUnearned interest incomePresent valueNot later than one yearXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXBetween one and five yearsXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXLater than five yearsXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXTotalXX XXXXX XXXXX XXXXX XXXXX XXXXX XXX Operating leases Measurement Assets subject to operating leases are presented in the statement of financial position according to their nature, e.g. property, plant and equipment. As with operating leases in the financial statements of a lessee, the lease revenue is recognised on the straight-line basis over the lease term. Initial direct costs incurred in negotiating the lease is capitalised to the carrying value of the leased asset and recognised as an expense in the statement of financial performance on the same basis as the lease revenue. Disclosure The notes to the financial statements should disclose the minimum lease payments receivable within one year, later than one year but less than five and later than five years, as well as a general description of significant operating lease arrangements. Example 15.8 Operating leases in the financial statements of the lessor PROTEA LOCAL MUNICIPALITY ACCOUNTING POLICIES TO THE ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 20x6 3. LEASES The Group as Lessor Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. PROTEA LOCAL MUNICIPALITY STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 20x6 MUNICIPALITYGROUP20x520x6Note20x620x5RRRRREVENUEXXX XXXXXX XXXRental of facilities and equipmentXXX XXXXXX XXXXXX XXX74 163 386Total Revenue94 166 816XXX XXX PROTEA LOCAL MUNICIPALITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 20x6 MUNICIPALITYGROUP20x520x6Note20x620x5RRRRTHE FUTURE MINIMUM RENTAL PAYMENTS RECEIVABLE UNDER NON-CANCELLABLE LEASES ARE AS FOLLOWS:28XXX XXXXXX XXXWithin one yearXXX XXXXXX XXXXXX XXXXXX XXXBetween two and five yearsXXX XXXXXX XXXXXX XXXXXX XXXBeyond five yearsXXX XXXXXX XXXXXX XXX74 163 386Total 94 166 816XXX XXX Sale and lease-back transactions A sale and lease-back transaction involves the sale of an asset and immediately leasing it back under either a finance - or operating lease. If the lease-back element results in a finance lease, any gain arising form the sale of the asset is deferred and recognised over the lease term. Where the lease element results in an operating lease, the gains or losses from the sale of the asset are treated as follows: Sale price equal to fair valueGains and losses are recognised immediatelySale price exceeds fair valueRecognise losses immediately except if compensated through lower lease payments, then amortise over lease term.Sale price less then fair valueGains are deferred and amortised over lease termFair value < carrying valueLoss is recognised immediately The disclosure requirements for finance and operating leases apply equally to the sale and lease-back of assets. Example 15.6 Accounting for a sale and leaseback transaction finance lease XYZ Municipality sells it civic building on 1 July 20x5 and leases it back in terms of a sale and leaseback arrangement. Details of the civic building are as follows: Cost5 000 000Accumulated depreciation (15/25)(3 000 000)Carrying value at 30 June 20x52 000 000 The selling price was R2 500 000 and 25 annual instalments of R275 420 each is payable on the finance lease. Step 1: Calculate the interest rate on the transaction By using a finance calculator of the insert function facility of Excel, the interest rate can be calculated as follows: PV = 2 500 000 n = 25 PMT = (275 420) The interest rate is calculated at 10% per annum. Step 2: Compile amortisation table InstalmentFinance revenueCapital repaymentBalance1232 500 000R275 420250 00025 4202 474 580R275 420247 45827 9622 446 618R275 420244 66230 7582 415 860R275 420241 58633 8342 382 026R275 420238 20337 2172 344 809 Step 3: Journal entries DebitCredit1 July 20x5Bank2 500 000Asset Civic building2 000 000Deferred gain500 000Recording sale of civic buildingAsset Civic building2 500 000Finance lease liability2 500 00030 June 20x5Finance chargesFinance lease liabilityBank275 420 Deferred gain (500 000/25)20 000Gain on disposal of asset20 000Depreciation100 000Accumulated depreciation100 000 Transitional provisions On the first-time adoption of GRAP 18, no comparative information is required. Exemptions Exemptions for high capacity municipalities in terms of clause 2(2) of Government Gazette No 30013, notice 522. Extent of exemption from standardExemption periodIAS 14 (AC 115): Segment ReportingEntire standard.For the 2006/07 and 2007/08 financial years     Handbook for municipal finance officers 2007 8 August 2007 Accounting for leases B12  PAGE 1 How to calculate changes in interest rates is not dealt with in this standard Why dont you indicate that a municipality can lease assets from a third party or it can lease assets that it controls to third parties. This standard will apply to both scenarios. [JSB included] These 2 sections do not add to an understanding of the classification of leases. Why not start this section with a simple statement that states Leases are classified into either finance leases and operating leases. There re different accounting treatments for each class of lease and then start explaining what a finance lease is and what an operating lease is ie a and b [JSB changed] Need to state that only one of the matters needs to be met before classifying this as a lease payment. [JSB included] This explanation is not correct. You are explaining 3. below. [JSB explanation changed] Significantly? [JSB wording changed] Grammatical error [JSB corrected] Residual what [JSB changed] Insert a [JSB changed] Duplicates sentence in the first paragraph of 2 [JSB deleted] Move this example to (a). The reason is that the example is explaining a finance lease but you have not yet explained what a finance lease is. Put under an appropriate heading [JSB heading included] Duplication of paragraphs above [JSB deleted] Rather say include a period whereby lease payments are deferred at the commencement of the lease. [JSB changed] You should deal with this in the main body and not in the disclosure part. How do you treat contingent rents in a finance lease scenario. Is there a capital portion in the lease payment? Is it interest? You need to explain. [JSB paragraph moved as indicated] What does this mean why is it a separate paragraph [JSB deleted wording of preceding paragraph changed] Split table into interest and capital it will be easier to link this to the journal entries below. [JSB no changes made clear] What does this mean? So what is the difference between an unguaranteed and guaranteed amount [JSB corrected] Inconsistency as sometimes there is a an example and other times not. Why [JSB Example included] Your example is a finance lease as the lease term is similar to the useful life of a photocopier machine. Change it to a building or an office. [JSB changed] Formatting needs attention [JSB changed] One common municipal transaction is where the municipality leases land and the lessor constructs an asset on that land (in Durban, for example, the beachfront land is leased on 99 year leases, the Dbn Country Club is a leased asset the Club built the sports facilities. How do you deal with such leasehold improvements? [JSB changed and expanded] Should be financial [JSB changed] This has nothing to do with infrastructure assets. [JSB example split into new paragraph] What do these 2 paragraph add? All you are doing is classifying the leases which you have done earlier in this section. [JSB sections added and examples moved] In essence the asset is treated as a disposal and a debtor is raised. Out of interest, this is prohibited in the MFMA prohibition of loans to the public!! [JSB wording added] Your example has more characteristics of an operating lease rather than a finance lease. [JSB example changed] Guaranteed and unguaranteed values on land? I dont think this example is realistic. [JSB example changed] Rate of [JSB changed] You need to illustrate the disclosure - otherwise the handbook is not useful to members. [JSB added] Example needed to be consistent. 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