IAS 17: Leases

IAS 17: Leases defines finance and operating leases according to the IFRS/IAS standards.
These contracts offer the advantage of not being reclassified as debt.

Exclusive Capital provides an operating lease offer on certain equipment meeting this criterion.

This solution is generally of interest to any company which:

• is concerned with controlling its debt ratio, regardless of the reasons
• wishes to switch from the Capex to the Opex model


  • The sum of your rent payments is lower than the equipment purchase price: IFRS IAS 17 / US GAAP
  • You transform your CAPEX into OPEX: your rent payments are posted as operating costs.