* 2 . The minimum lease payment is defined as including all of the following components except: a. bargain purchase option b. variable rentals contingent upon sales, turnover or usage c. a guaranteed residual value d. the lease payments occurring over the lease term * 3 . Which of the following is an appropriate accounting treatment for the initial recognition by a lessee of a lease arrangement in accordance with IFRS 16? a. Increase: Right-of-use asset ; Increase: Bank loan b. Increase: Cash ; Reduce: Right-of-use asset c. Reduce: Lease liability ; Reduce: Right-of-use asset d. Increase: Right-of-use asset ; Increase: Lease liability