After the commencement of the lease period, the Company shall remeasurage the lease liability at the present value calculated at the changed lease payment amount and the revised discount rate, and adjust the book value of the right-to-use assets accordingly. Where the book value of the right-to-use assets has been reduced to zero, but the lease liability still needs to be further reduced, the Company shall add the remaining amount to the current profit and loss. (1) changes in the amount of real fixed payments, (2) changes in the amount of money payable expected to preserve the balance, (3) changes in the index or ratio used to determine the amount of the lease payment, (4) changes in the evaluation results of the right to purchase, and (5) changes in the evaluation results or actual exercise of the option to renew or terminate the lease.
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