westbank where there is evidence showing a reduction in the unguaranteed residual value the interest rate implicit in the lease shall be re-calculated and the associated reduction of the net investment in the lease shall be recognized as a loss for the current period
如有证据显示未保证的剩余价值减少,则应重新计算租赁中隐含的利率,并将租赁净投资的相关减少确认为当期损失
以上为机器翻译结果,长、整句建议使用 人工翻译 。
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