租赁变更，是指原合同条款之外的租赁范围、租赁对价、租赁期限的变更，包括

Lease modification refers to the modification of the scope of the lease, the consideration for the lease, and the duration of the lease outside of the original contract terms, including the addition or termination of the right to use one or more leased assets, and the extension or shortening of the lease period stipulated in the contract. The effective date of lease change refers to the date when both parties reach an agreement on the lease change. <br>If the lease is changed and the following conditions are met at the same time, the company shall treat the lease change as a separate lease for accounting treatment: ①The lease change expands the scope of the lease by adding one or more leased assets; ②Increases The consideration is equivalent to the individual price of the expanded part of the lease scope adjusted according to the contract conditions. <br>If the lease change is not accounted for as a separate lease, on the effective date of the lease change, the company will amortize the consideration of the contract after the change in accordance with the relevant provisions of the lease standard, re-determine the lease term after the change; and use the revised discount The rate discounts the lease payment after the change to remeasure the lease liability. When calculating the present value of the lease payment after the change, the company uses the interest rate implicit in the lease for the remaining lease period as the discount rate; if the interest rate implicit in the lease for the remaining lease period cannot be determined, the company uses the lessee on the effective date of the lease change The incremental borrowing rate is used as the discount rate. Regarding the impact of the above-mentioned lease liability adjustment, the company performs accounting treatment in the following situations: ① If the lease change causes the lease scope to be reduced or the lease period is shortened, the lessee shall reduce the book value of the right-of-use asset, and terminate the lease partially or completely The relevant gains or losses are included in the current profit and loss. ② If other lease changes cause the lease liability to be remeasured, the lessee shall adjust the book value of the right-of-use asset accordingly.

Lease change refers to the lease scope, lease value, lease term changes outside the terms of the original contract, including the addition or termination of the right to use one or more lease assets, the extension or shortening of the lease period stipulated in the contract, etc. The effective date of the lease change refers to the date on which both parties agree on the lease change.<br>If the lease changes and meets the following conditions, the Company treats the lease change as a separate lease: (1) the lease change expands the lease by adding the right to use one or more leased assets; (2) The increased value is equivalent to the amount adjusted for the contract at the separate price of the expanded portion of the lease.<br>If the lease change is not accounted for as a separate lease, on the effective date of the lease change, the Company shall, in accordance with the relevant provisions of the lease guidelines, apportion the value of the changed contract and redefine the lease period after the change; The revised discount rate is used to discount the changed lease payment amount in order to remeasur the lease liability. In calculating the present value of the lease payment amount after the change, the Company uses the lease included interest rate for the remaining lease period as the discount rate; If it is not possible to determine the interest rate included in the lease for the remaining lease period, the Company shall use the lessee's incremental borrowing rate as the discount rate on the effective date of the lease change. With regard to the impact of the above-mentioned lease liability adjustment, the Company shall deal with the following circumstances: (1) if the lease change results in a reduction in the lease scope or a shortened lease term, the lessee shall reduce the book value of the use right assets and include the profits or losses related to the partial or complete termination of the lease as a profit or loss in the current period. (2) If other lease changes result in the remeasuring of the lease liability, the lessee adjusts the book value of the right-to-use assets accordingly.

Lease change refers to the change of lease scope, lease consideration and lease term beyond the original contract terms, including increasing or terminating the right to use one or more leased assets, extending or shortening the lease term specified in the contract, etc. The effective date of lease change refers to the date when both parties reach an agreement on lease change.<br>If the lease is changed and meets the following conditions at the same time, the company will treat the lease change as a separate lease for Accounting: ① the lease change expands the lease scope by increasing the right to use one or more leased assets; ② the increased consideration is equivalent to the amount of the separate price of the lease scope expansion adjusted according to the contract.<br>If the lease change is not accounted for as a separate lease, on the effective date of the lease change, the company apportions the consideration of the changed contract according to the relevant provisions of the lease standards, re determines the lease term after the change, and uses the revised discount rate to discount the lease payment after the change, so as to re measure the lease liability. When calculating the present value of the lease payment after the change, the company adopts the implicit interest rate of the remaining lease term as the discount rate; if the implicit interest rate of the remaining lease term cannot be determined, the company adopts the incremental borrowing rate of the lessee on the effective date of the lease change as the discount rate. As for the impact of the above-mentioned lease liability adjustment, the company conducts accounting treatment according to the following situations: ① if the lease change results in the reduction of the lease scope or the shortening of the lease term, the lessee shall reduce the book value of the right to use assets, and record the relevant profits or losses of partial or complete termination of the lease into the current profits and losses. ② If the lease liabilities are remeasured due to other lease changes, the lessee shall adjust the book value of the right to use assets accordingly.<br>