21. Tangible and intangible assets: assets subject to operating lease References Carrying amount Annex V.Part -279 Property plant and equipment IAS ; IAS (a) Revaluation model IAS ; IAS , 73(a)(d) Cost model IAS ; IAS , 73(a)(d) Investment property IAS 40.IN5; IAS (b) Fair value model IAS ; IAS -55, 76 Cost model IAS ; IAS ,79(c) Other intangible assets IAS , 118 Revaluation model IAS ; IAS -87, 124(a)(ii) Cost model IAS ; IAS 38.74EN L 97/ . 21. Tangible and intangible assets: assets subject to operating lease References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -279 Property plant and equipment IAS ; IAS (a) Revaluation model IAS ; IAS , 73(a)(d) Cost model IAS ; IAS , 73(a)(d) Investment property IAS 40.IN5; IAS (b) Fair value model IAS ; IAS -55, 76 Cost model IAS ; IAS ,79(c) Other intangible assets BAD art 4.Assets(9) IAS , 118 Revaluation model IAS ; IAS -87, 124(a)(ii) Cost model IAS ; IAS  20. TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21) 278. For the purposes of the calculation of the threshold in Article 9(e) of this Regulation, tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by the total of tangible assets. 279. Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be broken down by measurement method.
EN.   42. Tangible and intangible assets: carrying amount by measurement method References Annex V.Part Carrying amount of which: right-of-use assets IFRS (a), 53(j), Annex V.Part 2.303i Property plant and equipment IAS ; IAS ; IAS (a) Of which: Software assets IAS ; Annex V.Part Revaluation model IAS , 73(a),(d) Cost model IAS , 73(a),(d) Investment property IAS , 30; IAS (b) Fair value model IAS -55, 76 Cost model IAS , 79(c) Other intangible assets IAS , 118, 122 ; Annex V.Part Of which: Software assets IAS ; Annex V.Part Revaluation model IAS -87, 124(a)(ii) Cost model IAS 38.74EN L 97/ . 42. Tangible and intangible assets: carrying amount by measurement method References National GAAP compatible IFRS Annex V.Part Carrying amount of which: right-of-use assets IFRS (a), 53(j), Annex V.Part 2.303i Property plant and equipment IAS ; IAS ; IAS (a) Of which: Software assets IAS ; Annex V.Part Revaluation model IAS , 73(a),(d) Cost model IAS , 73(a),(d) Investment property IAS , 30; IAS (b) Fair value model IAS -55, 76 Cost model IAS , 79(c) Other intangible assets IAS , 118, 122 ; Annex V.Part Of which: Software assets IAS ; Annex V.Part Revaluation model IAS -87, 124(a)(ii) Cost model IAS  26. TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42) 302. Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement. 303. ‘Other intangible assets’ shall include all intangible assets other than goodwill. Software assets shall be reported within ‘Other intangible assets’ or within ‘Property, plant and equipment’ in accordance with the applicable accounting framework. 303i. Where the institution assumes the role of a lessee, it shall provide separate information on lease assets (right-of-use assets).EN L 97/ .