če prevzemnik v skladu s prejšnjimi SYSRN ni usredstvil finančnih najemov, pridobljenih v pretekli poslovni združitvi, te najeme usredstvi v svojih skupinskih računovodskih izkazih, kakor bi MRS 17, Najemi, zahteval, da prevzeto podjetje naredi v svoji ločeni bilanci stanja v skladu z MSRP.
if the acquirer had not, under its previous GAAP, capitalised finance leases acquired in a past business combination, it shall capitalise those leases in its consolidated financial statements, as IAS 17 Leases would require the acquiree to do in its separate IFRS balance sheet.