15.5 Purchase option

If a purchase option is registered, and you have decided to exercise a purchase option that was not previously exercised and/or you need to change the purchase option price, please make the change here. If the value of the residual value and the value of the purchase option price are different, it will be a gain/ loss. The most common scenario is that the residual value has the same value as the purchase option price, which means that the value of the purchase price will end up in your accounts as a fixed asset. This amount will be the remaining book value of the contract.

In the calculation, the change will appear as follows with the net present value of change: