A lessor shall disclose a maturity analysis of the lease payments receivable, showing the undiscounted lease payments to be received on an annual basis for a minimum of each of the first five years and a total of the amounts for the remaining years.
Le bailleur doit respecter les dispositions applicables en matière d'informations à communiquer, tel que prévu par IAS 16, pour les immobilisations corporelles faisant l'objet d'un contrat de location simple.