后续计量本公司按照固定的周期性利率计算并确认租赁期内各个期间的利息收入

Subsequent measurement <br>The company calculates and recognizes the interest income for each period of the lease term based on a fixed periodic interest rate. The cyclical interest rate refers to the implicit discount rate used to determine the net lease investment (in the case of sublease, if the implicit interest rate of the sublease cannot be determined, the discount rate of the original lease is used (according to the initial Direct costs are adjusted)), or the financial lease change is not accounted for as a separate lease, and if the change takes effect on the lease start date, the lease will be classified as a financial lease as determined in accordance with relevant regulations. Discount Rate. <br>Accounting treatment of lease changes If a <br>financial lease is changed and the following conditions are met at the same time, the company will treat the change as a separate lease for accounting treatment: ① The change expands the scope of the lease by adding one or more rights to the use of leased assets ; ②The increased consideration is equivalent to the amount of the individual price of the expanded part of the lease scope adjusted according to the contract conditions. <br>If the change of a financial lease is not accounted for as a separate lease, and if the change takes effect on the lease start date, the lease will be classified as an operating lease, and the company will treat it as a new lease from the effective date of the lease change. The lease is accounted for, and the net lease investment before the effective date of the lease change is used as the book value of the leased asset.

Subsequent metering<br>The Company calculates and recognizes interest income for each period of the lease term at a fixed periodic interest rate. The cyclical interest rate refers to determining that the net rental investment is subject to an inclusive discount rate (in the case of subletting, if the lease inclusion interest rate cannot be determined, the discount rate of the original lease (adjusted for the initial direct costs associated with the subletting), or that the change in the financial lease is not accounted for as a separate lease, and that the lease will be classified as a revised discount rate as determined by the relevant provisions if the change takes effect on the lease date.<br>Accounting processing for lease changes<br>If a financial lease changes and meets the following conditions, the Company shall treat the change as a separate lease: (1) the change expands the scope of 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 a change in a financial lease is not accounted for as a separate lease and the lease is met if the change takes effect on the date of the lease, the lease will be classified as an operating lease condition, the Company shall, from the effective date of the lease change, treat it as a new lease and take the net lease investment prior to the effective date of the lease change as the book value of the leased assets.

Follow up measurement<br>The company calculates and confirms the interest income of each period during the lease term according to the fixed periodic interest rate. The cyclical interest rate refers to the determination of the net lease investment using the internal discount rate ( In case of sublease, if the interest rate of the sublease is uncertain, the discount rate of the original lease shall be adopted ( Adjustment based on initial direct costs related to sublease )) , or the change of financial lease is not accounted for as a separate lease and meets the requirement that the change takes effect on the lease start date , The lease will be classified as the revised discount rate determined in accordance with relevant provisions when the conditions of the financial lease are classified.<br>The lease will be classified as the revised discount rate determined in accordance with relevant provisions when the conditions of the financial lease are classified.<br>The company calculates and confirms the interest income of each period during the lease term according to the fixed periodic interest rate. The cyclical interest rate refers to the determination of the net lease investment using the internal discount rate ( In case of sublease, if the interest rate of the sublease is uncertain, the discount rate of the original lease shall be adopted (<br>(<br>