一项租赁存在下列一种或多种情形的，本公司通常将其分类为融资租赁:①在租

If a lease has one or more of the following circumstances, the company usually classifies it as a financial lease: ①At the expiration of the lease term, the ownership of the leased asset is transferred to the lessee; ②The lessee has the option to purchase the leased asset, The purchase price entered into is sufficiently low compared to the fair value of the leased asset when the option is expected to be exercised, so that it can be reasonably determined that the lessee will exercise the option at the beginning of the lease; ③Although the ownership of the asset is not transferred, the lease term accounts for the lease most of the assets useful life (not less than 75% of the leased asset life); ④ at the inception of the lease, rental income <br>amount is almost equivalent to the present value of the fair value of the leased asset (not less than the fair value of the leased asset 90% .); ⑤ The leased assets are of special nature, and only the lessee can use them if they do not make major renovations. If a lease has one or more of the following signs, the company may also classify it as a financial lease: ①If the lessee cancels the lease, the loss caused by the cancellation of the lease to the lessor shall be borne by the lessee; ②The fairness of the residual value of the asset The gains or losses caused by the fluctuations in value belong to the lessee; ③The lessee has the ability to continue the lease to the next period at a rent much lower than the market level.

If a lease exists in one or more of the following circumstances, the Company usually classifies it as a financial lease: (1) at the end of the lease term, the ownership of the leased assets is transferred to the lessee; (2) The lessee has the option to purchase the leased assets, and the purchase price established is low enough compared with the fair value of the leased assets at the time of the expected exercise of the option, so that it can reasonably be determined at the beginning of the lease that the lessee will exercise that option; (3) Although the ownership of the assets is not transferred, the lease term accounts for the majority of the useful life of the leased assets (not less than 75% of the useful life of the leased assets); (4) On the start date of the lease, the lease is collected<br>The present value of the amount is almost equivalent to the fair value of the leased assets (not less than 90 per cent of the fair value of the leased assets. ) ; (5) The nature of the leased assets is special, if not for major renovation, only the lessee can use. If one or more of the following signs exist in a lease, the Company may also classify it as a financial lease: (1) If the lessee cancels the lease, the loss caused by the lease to the lessor shall be borne by the lessee; (2) Profits or losses arising from fluctuations in the fair value of the residual value of the assets are attributable to the lessee; (3) The lessee has the ability to continue the lease until the next period at a rent well below the market level.

一项租赁存在下列一种或多种情形的，本公司通常将其分类为融资租赁:①在租赁期届满时，租赁资产的所有权转移给承租人;②承租人有购买租赁资产的选择权，所订立的购买价款与预计行使选择权时租赁资产的公允价值相比足够低，因而在租赁开始日就可以合理确定承租人将行使该选择权;③资产的所有权虽然不转移，但租赁期占租赁资产使用寿命的大部分(不低于租赁资产使用寿命的75%) ;④在租赁开始日，租赁收款额的现值几乎相当于租赁资产的公允价值(不低于租赁资产公允价值的90%。) ;⑤租赁资产性质特殊，如果不作较大改造，只有承租人才能使用。一项租赁存在下列一项或多项迹象的，本公司也可能将其分类为融资租赁:①若承租人撤销租赁，撤销租赁对出租人造成的损失由承租人承担;②资产余值的公允价值波动所产生的利得或损失归属于承租人;③承租人有能力以远低于市场水平的租金继续租赁至下一期间。<br>