Dear Colleagues,

In the *2555105_Interest Point in Time_V02.pdf* attachment of note 2555105 - Explanation of calculations IFRS 16 / US GAAP ASC 842 we have found the following example:

__Example 1.1: payment in advance – exclusive consideration :__

In the first example, a payment of 100EUR is made using the following parameters:

The questions are:

- What can be the reason for the different calculation?
- How the net present value and interest amounts are calculated?

Thanks in advance for your help.

Best regards

Gabor

## Add a comment