15.7 Residual value guarantee

A residual value guarantee is initially registered under lease liability. A change (IFRS 16.42) in the assessment of that guarantee is registered in Log other change under General. A residual value guarantee is normally a situation where you, as the lessee, guarantees the marked value to the lessor at the end of the lease term, when you’ll have to pay the difference between the marked value and the residual value of the lease contract.