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In this video, Silvia discusses the components of rental or lease payments for lessees. The question is from a lady in Malta and another from Russia related to the standard IFRS 16. A retail chain rents store premises in high-class shopping malls, with payments as fixed fees plus a percentage of sales. The fixed fee is adjusted every two years for inflation. Under IFRS 16, determination of the right of use asset and lease liability is based on the present value of all unpaid lease payments.