{"id":262,"date":"2025-09-12T09:19:35","date_gmt":"2025-09-12T09:19:35","guid":{"rendered":"https:\/\/moore-mongolia.row2.moore-global.com\/?p=262"},"modified":"2026-04-28T15:02:44","modified_gmt":"2026-04-28T07:02:44","slug":"ifrs-and-its-impact-on-lessees","status":"publish","type":"post","link":"https:\/\/www.moore-mongolia.mn\/mn\/ifrs-and-its-impact-on-lessees\/","title":{"rendered":"\u041e\u043b\u043e\u043d \u0443\u043b\u0441\u044b\u043d \u0441\u0430\u043d\u0445\u04af\u04af\u0433\u0438\u0439\u043d \u0442\u0430\u0439\u043b\u0430\u0433\u043d\u0430\u043b\u044b\u043d \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442 (IFRS)-\u044b\u043d \u0442\u04af\u0440\u044d\u044d\u0441\u043b\u044d\u0433\u0447\u0434\u044d\u0434 \u04af\u0437\u04af\u04af\u043b\u044d\u0445 \u043d\u04e9\u043b\u04e9\u04e9"},"content":{"rendered":"\n\n<style id=\"strategiq-two-column-style\">.block-two-column{padding:40px 0 20px}.single-firm .block-two-column{padding-bottom:1.875rem}@media (min-width: 768px){.block-two-column{padding:0}}@media (min-width: 768px){.block-two-column .content-offset-right{padding-right:0}}@media (min-width: 992px){.block-two-column .content-offset-right{padding-right:calc(8.33333% + 24px)}}.block-two-column img{width:100%}.block-two-column__content{color:var(--text-color)}.block-two-column__content p:last-of-type{margin-bottom:0}.block-two-column__content iframe{width:100%}.block-two-column__list-content{margin-bottom:2.5rem}.block-two-column__list-heading{margin-bottom:8px;font-size:20px;font-weight:500}.block-two-column__list li p:last-of-type{margin-bottom:0}.block-two-column__list ul:first-of-type,.block-two-column__list ol:first-of-type{margin-top:0}.block-two-column__list ul:first-of-type li:first-of-type,.block-two-column__list ol:first-of-type li:first-of-type{margin-top:0}.block-two-column__list>p+ul:first-of-type,.block-two-column__list>p+ol:first-of-type{margin-top:1rem}.block-two-column__list>p+ul:first-of-type li:first-of-type,.block-two-column__list>p+ol:first-of-type li:first-of-type{margin-top:24px}.block-two-column__content.position-sticky,.block-two-column__list.position-sticky,.block-two-column__image-container.position-sticky{top:calc(var(--site-header-height) + 1rem)}.block-two-column__content,.block-two-column__image,.block-two-column__list{padding:12px 0}@media (min-width: 768px){.block-two-column__content,.block-two-column__image,.block-two-column__list{padding:2.5rem 1rem}}@media (min-width: 992px){.block-two-column__content,.block-two-column__image,.block-two-column__list{padding:5rem 0 3.75rem 0}}\n\n\/*# sourceMappingURL=block-two-column.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"line line--grey\"><\/div>\n\t\t\t<div class=\"section-name\">\n\t\t\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t\t\t\t\t<h1 class=\"section-name__heading\">IFRS and its impact on lessees<\/h1>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"row align-items-center\">\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6 col-lg-5 offset-lg-1\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>To achieve more relevant and faithful information in financial statements involving Leases, the International Accounting Standards Board (IASB) undertook to rewrite \u201cIAS 17\u00a0Leases\u201d.\u00a0In January 2016, they issued IFRS 16\u00a0Leases\u00a0to replace the IAS 17 document.<\/p>\n<p>In accordance with IAS 17, companies were able to finance assets by way of off-balance sheet debt in the form of operating leases. Lessees were only required to account for the lease payments as an expense on a straight-line basis over the lease term.<\/p>\n<p>The only time the lease would affect the financial position of the entity would be if the lease payments escalated over the lease period or the lease contained a lease incentive. The effect on the financial position would also be minimal.<\/p>\n<p>Although future payments to be made by the lessee in terms of an operating lease are required to be disclosed in the notes, the accounting treatment under IAS 17 did not give a true reflection of the financial position of the entity at the financial year-end.<\/p>\n<p>If the future payments in terms of the lease agreements were recognised in the statement of financial position of the entity, it could have a negative effect on the solvency and liquidity of the entity. The return on assets would also be skewed, as the entity utilised assets in the generation of revenue not included in the statement of financial position.<\/p>\n<p>This made it difficult for investors to compare entities or to make decisions based on the financial statements of the entity.<\/p>\n<p>This is where IFRS 16 comes in.<\/p>\n<p><strong>Recognition<\/strong><\/p>\n<p>Under IFRS 16\u00a0<em>Leases,\u00a0<\/em>there is no difference in the accounting for finance leases and operating leases in the financial statements of the lessee.<\/p>\n<p>For both leases, the lessee would recognise a\u00a0<em>right of use asset\u00a0<\/em>and a corresponding\u00a0<em>lease liability<\/em>, thus bringing the asset and the financing thereof on to the statement of financial position.<\/p>\n<p>There is, however, a little relief for lessees in the case of short-term leases (leases with a lease term of less than 12 months) or leases of low value assets (assets that when new costs the equivalent of $5\u00a0000). For these leases, the operating lease accounting as per IAS 17 can still be applied.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6 col-lg-5 offset-lg-1\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Initial Measurement<\/strong><\/p>\n<p>For leases that do not qualify for the exemption, the lessee must recognise a lease liability at the commencement of the lease. The value of this liability will be the total lease payments not paid as at that date, discounted to the present value thereof. The rate to be used to discount the payments is the interest rate that yields the present value of the lease payments and the unguaranteed residual value, equal to the fair value of the underlying asset and any initial direct costs, also known as the interest rate implicit in the lease.<\/p>\n<p>A corresponding right of use asset must also be recognised at this date. The value of this asset will be calculated as:the value of the lease liability;<br \/>\nany lease payments made on or before the commencement of the lease;<br \/>\nany other direct costs incurred at inception.<\/p>\n<p><strong>Subsequent Measurement<\/strong><\/p>\n<p>Subsequent to the initial measurement, the asset should be measured by applying the cost model, thus at cost less any accumulated depreciation and accumulated impairment. Entities applying the revaluation model under IAS 40\u00a0<em>Investment property\u00a0<\/em>or IAS 16\u00a0<em>Property, Plant and Equipment\u00a0<\/em>may, however, elect to apply the revaluation method for right of use assets where the underlying asset qualifies as either investment property or property, plant and equipment.<\/p>\n<p>Depreciation should be provided in accordance with the requirements of IAS 16\u00a0<em>Property, Plant and Equipment.\u00a0<\/em>The depreciation should be calculated over a depreciation period equal to the lease term, unless the lease includes the option to purchase the asset at the end of the lease term, and it is reasonably certain that the entity will exercise that option. In this case, the depreciation period will be the useful life of the asset irrespective of whether this is longer than the lease term.<\/p>\n<p>The liability, on the other hand, is subsequently measured at amortised cost, calculated as:the initial cost, plus;<br \/>\nan interest charge, less;<br \/>\nthe lease payments made.<br \/>\nModifications to the lease agreement such as a change in the lease term or lease payments may also affect the value of the right of use asset and the lease liability subsequent to initial recognition.<\/p>\n<p><strong>Impact on Statement of Financial Position<\/strong><\/p>\n<p>Due to the difference in the measurement methods of the right of use asset and the lease liability, it will not be equally valued at each reporting date and may have either a positive or negative impact on the net asset value of the entity.<\/p>\n<p>Although IFRS 16 makes it easier for investors to compare the financial statements of similar entities and gives a more accurate representation of the financial position of an entity, it may leave entities with a sour taste in their mouths due to a possible negative impact on the financial indicators of the entity.<\/p>\n<p>IFRS 16 is effective for financial year-ends beginning on or after 1 January 2019. Entities with a financial year-end of 31 December 2019 should already be accounting for leases under IFRS 16.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<style id=\"strategiq-content-accordion-style\">.block-content-accordion{--transitionLength: 0.3s;--transitionTiming: ease-in-out;padding:3rem 0}@media (min-width: 992px){.block-content-accordion{padding:6.875rem 0}}@media (min-width: 768px){.block-content-accordion__content{padding:0 1rem}}@media (min-width: 992px){.block-content-accordion__content{padding:0}}.block-content-accordion .accordion-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;margin-top:3rem}@media (min-width: 768px){.block-content-accordion .accordion-wrapper{margin-top:0}}.block-content-accordion .accordion-wrapper .accordion-animation-wrapper{display:grid;grid-template-rows:0fr;overflow:hidden;-webkit-transition:grid-template-rows var(--transitionLength) var(--transitionTiming);transition:grid-template-rows var(--transitionLength) var(--transitionTiming);transition:grid-template-rows var(--transitionLength) var(--transitionTiming), -ms-grid-rows var(--transitionLength) var(--transitionTiming)}.block-content-accordion .accordion-wrapper .accordion-trigger-input:checked ~ .accordion-animation-wrapper{grid-template-rows:1fr}.block-content-accordion .accordion-wrapper .accordion-animation{min-height:0}.block-content-accordion .accordion-wrapper .accordion-transform-wrapper{-webkit-transform:translateY(-100%);transform:translateY(-100%);visibility:hidden;-webkit-transition:visibility 0s var(--transitionLength) var(--transitionTiming),-webkit-transform var(--transitionLength) var(--transitionTiming);transition:visibility 0s var(--transitionLength) var(--transitionTiming),-webkit-transform var(--transitionLength) var(--transitionTiming);transition:transform var(--transitionLength) var(--transitionTiming),visibility 0s var(--transitionLength) var(--transitionTiming);transition:transform var(--transitionLength) var(--transitionTiming),visibility 0s var(--transitionLength) var(--transitionTiming),-webkit-transform var(--transitionLength) var(--transitionTiming)}.block-content-accordion .accordion-wrapper .accordion-transform-wrapper .content-container+.button-container{margin-top:1rem;margin-bottom:1.5rem}.block-content-accordion .accordion-wrapper .accordion-trigger-input:checked ~ .accordion-animation-wrapper .accordion-transform-wrapper{-webkit-transform:translateY(0);transform:translateY(0);visibility:visible;-webkit-transition:visibility 0s linear,-webkit-transform var(--transitionLength) var(--transitionTiming);transition:visibility 0s linear,-webkit-transform var(--transitionLength) var(--transitionTiming);transition:transform var(--transitionLength) var(--transitionTiming),visibility 0s linear;transition:transform var(--transitionLength) var(--transitionTiming),visibility 0s linear,-webkit-transform var(--transitionLength) var(--transitionTiming)}.block-content-accordion .accordion-wrapper .accordion-item{border-bottom:1px solid var(--text-color);margin-bottom:-1px;overflow:hidden}.block-content-accordion .accordion-wrapper .accordion-item:first-of-type .accordion-trigger{padding-top:.375rem}.block-content-accordion .accordion-wrapper .accordion-trigger-input{clip:rect(0 0 0 0);-webkit-clip-path:inset(50%);clip-path:inset(50%);height:1px;overflow:hidden;position:absolute;white-space:nowrap;width:1px}.block-content-accordion .accordion-wrapper .accordion-trigger{display:-webkit-box;display:-ms-flexbox;display:flex;gap:1rem;-webkit-box-align:center;-ms-flex-align:center;align-items:center;position:relative;padding:24px 0;margin:0;-webkit-transition:-webkit-box-shadow var(--transitionLength) var(--transitionTiming);transition:-webkit-box-shadow var(--transitionLength) var(--transitionTiming);transition:box-shadow var(--transitionLength) var(--transitionTiming);transition:box-shadow var(--transitionLength) var(--transitionTiming), -webkit-box-shadow var(--transitionLength) var(--transitionTiming);z-index:1;cursor:pointer;text-wrap:balance}@media (min-width: 992px){.block-content-accordion .accordion-wrapper .accordion-trigger{gap:2rem}}.block-content-accordion .accordion-wrapper .accordion-trigger .title{font-size:20px;color:var(--text-color);margin:0;padding:0}@media only screen and (min-width: 320px){.block-content-accordion .accordion-wrapper .accordion-trigger .title{font-size:calc(20px + 4 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-content-accordion .accordion-wrapper .accordion-trigger .title{font-size:24px}}.block-content-accordion .accordion-wrapper .accordion-trigger .icon{border-radius:50%;border:1px solid var(--text-color);display:grid;-ms-flex-negative:0;flex-shrink:0;place-items:center;height:41px;width:41px;padding:10px;position:relative}@media (min-width: 992px){.block-content-accordion .accordion-wrapper .accordion-trigger .icon{height:51px;width:51px}}.block-content-accordion .accordion-wrapper .accordion-trigger .icon:before{width:.0625rem;height:80%;max-height:1.5rem;content:'';display:block;background-color:var(--text-color);position:absolute;top:50%;left:50%;-webkit-transform:translate(-50%, -50%);transform:translate(-50%, -50%);-webkit-transition:0.35s ease-in-out;transition:0.35s ease-in-out;-webkit-transition-property:opacity;transition-property:opacity}.block-content-accordion .accordion-wrapper .accordion-trigger .icon:after{width:80%;max-width:1.5rem;height:.0625rem;content:'';background-color:var(--text-color);position:absolute;top:calc(50% + 0.5px);left:50%;-webkit-transform:translate(-50%, -50%);transform:translate(-50%, -50%);-webkit-transition:0.35s ease-in-out;transition:0.35s ease-in-out;-webkit-transition-property:opacity;transition-property:opacity}.block-content-accordion .accordion-wrapper .accordion-trigger .icon svg{-webkit-transition:0.35s ease-in-out;transition:0.35s ease-in-out;-webkit-transition-property:opacity;transition-property:opacity;width:100%;height:100%}.block-content-accordion .accordion-wrapper .accordion-trigger-input:checked ~ .accordion-trigger .icon:before{opacity:0}.block-content-accordion .accordion-wrapper .content-container{padding:0 0 2rem;margin-left:calc(41px + 1rem)}@media (min-width: 992px){.block-content-accordion .accordion-wrapper .content-container{margin-left:calc(51px + 2rem);padding-bottom:3rem}}.block-content-accordion .accordion-wrapper .content-container :last-child{margin-bottom:0}.block-content-accordion .media-container{margin-top:1.5rem}.block-content-accordion .media-container .video-container{aspect-ratio:16 \/ 9;width:100%;height:0;position:relative;padding-bottom:56.25%;overflow:hidden}.block-content-accordion .media-container .video-container iframe,.block-content-accordion .media-container .video-container video{position:absolute;top:0;left:0;width:100%;height:100%}.block-content-accordion .media-container .audio-container audio{width:100%}.block-content-accordion .media-container .audio-container audio::-webkit-media-controls-enclosure{border-radius:0}\n\n\/*# sourceMappingURL=block-content-accordion.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-content-accordion wp-block-strategiq-content-accordion has-background has-primary-gradient-gradient-background\">\n\t<div class=\"container\">\n\t\t\n<div class=\"line line--grey\"><\/div>\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col-12 col-md-6 col-lg-3 offset-lg-1\">\n\t\t\t\t<div class=\"block-content-accordion__content content-container\">\n\t\t\t\t\t<p><strong>About Moore<\/strong><\/p>\n<p>At Moore, our purpose is to help people thrive \u2013 our clients, our people and the communities they live and work in. We\u2019re a global accounting and advisory family of over 30,000 people across more than 260 independent firms and 110 countries, connecting and collaborating to take care of your needs \u2013 local, national and international.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"col-12 col-md-6 offset-lg-2\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof 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class='ginput_container ginput_container_text'><input name='input_4' id='input_1_4' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"   \/><\/div><\/div><div id=\"field_1_5\" class=\"gfield gfield--type-text sibling gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_1_5'>Company Name<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_5' id='input_1_5' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"   \/><\/div><\/div><div id=\"field_1_6\" class=\"gfield gfield--type-email gfield--width-full sibling gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_1_6'>Email<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_email'>\n                            <input name='input_6' id='input_1_6' type='email' value='' class='large'    aria-required=\"true\" aria-invalid=\"false\"  \/>\n                        <\/div><\/div><fieldset id=\"field_1_10\" class=\"gfield gfield--type-address gfield--width-full sibling field_sublabel_hidden_label gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"  ><legend class='gfield_label gform-field-label gfield_label_before_complex' >Country<\/legend>    \n                    <div class='ginput_complex ginput_container has_country ginput_container_address gform-grid-row' id='input_1_10' >\n                        <input type='hidden' class='gform_hidden' name='input_10.4' id='input_1_10_4' value=''\/><span class='ginput_left address_country ginput_address_country gform-grid-col' id='input_1_10_6_container' >\n                                        <select name='input_10.6' id='input_1_10_6'   aria-required='false'    ><option value='' selected='selected'><\/option><option value='United States' >United States<\/option><option value='American Samoa' >American Samoa<\/option><option value='Guam' >Guam<\/option><option value='Northern Mariana Islands' >Northern Mariana Islands<\/option><option value='Puerto Rico' >Puerto Rico<\/option><option value='Afghanistan' >Afghanistan<\/option><option value='\u00c5land Islands' >\u00c5land Islands<\/option><option value='Albania' >Albania<\/option><option value='Algeria' >Algeria<\/option><option value='Andorra' >Andorra<\/option><option value='Angola' >Angola<\/option><option value='Anguilla' >Anguilla<\/option><option value='Antarctica' >Antarctica<\/option><option value='Antigua and Barbuda' >Antigua and Barbuda<\/option><option value='Argentina' >Argentina<\/option><option value='Armenia' >Armenia<\/option><option value='Aruba' >Aruba<\/option><option value='Australia' >Australia<\/option><option value='Austria' >Austria<\/option><option value='Azerbaijan' >Azerbaijan<\/option><option value='Bahamas' >Bahamas<\/option><option value='Bahrain' >Bahrain<\/option><option value='Bangladesh' >Bangladesh<\/option><option value='Barbados' >Barbados<\/option><option value='Belarus' >Belarus<\/option><option value='Belgium' >Belgium<\/option><option value='Belize' >Belize<\/option><option value='Benin' >Benin<\/option><option value='Bermuda' >Bermuda<\/option><option value='Bhutan' >Bhutan<\/option><option value='Bolivia' >Bolivia<\/option><option value='Bonaire, Sint Eustatius and Saba' >Bonaire, Sint Eustatius and Saba<\/option><option value='Bosnia and Herzegovina' >Bosnia and Herzegovina<\/option><option value='Botswana' >Botswana<\/option><option value='Bouvet Island' >Bouvet Island<\/option><option value='Brazil' >Brazil<\/option><option value='British Indian Ocean Territory' >British Indian Ocean Territory<\/option><option value='Brunei Darussalam' >Brunei Darussalam<\/option><option value='Bulgaria' >Bulgaria<\/option><option value='Burkina Faso' >Burkina Faso<\/option><option value='Burundi' >Burundi<\/option><option value='Cabo Verde' >Cabo Verde<\/option><option value='Cambodia' >Cambodia<\/option><option value='Cameroon' >Cameroon<\/option><option value='Canada' >Canada<\/option><option value='Cayman Islands' >Cayman Islands<\/option><option value='Central African Republic' >Central African Republic<\/option><option value='Chad' >Chad<\/option><option value='Chile' >Chile<\/option><option value='China' >China<\/option><option value='Christmas Island' >Christmas Island<\/option><option value='Cocos Islands' >Cocos Islands<\/option><option value='Colombia' >Colombia<\/option><option value='Comoros' >Comoros<\/option><option value='Congo, Democratic Republic of the' >Congo, Democratic Republic of the<\/option><option value='Congo' >Congo<\/option><option value='Cook Islands' >Cook Islands<\/option><option value='Costa Rica' >Costa Rica<\/option><option value='C\u00f4te d&#039;Ivoire' >C\u00f4te d&#039;Ivoire<\/option><option value='Croatia' >Croatia<\/option><option value='Cuba' >Cuba<\/option><option value='Cura\u00e7ao' >Cura\u00e7ao<\/option><option value='Cyprus' >Cyprus<\/option><option value='Czechia' >Czechia<\/option><option value='Denmark' >Denmark<\/option><option value='Djibouti' >Djibouti<\/option><option value='Dominica' >Dominica<\/option><option value='Dominican Republic' >Dominican Republic<\/option><option value='Ecuador' >Ecuador<\/option><option value='Egypt' >Egypt<\/option><option value='El Salvador' >El Salvador<\/option><option value='Equatorial Guinea' >Equatorial Guinea<\/option><option value='Eritrea' >Eritrea<\/option><option value='Estonia' >Estonia<\/option><option value='Eswatini' >Eswatini<\/option><option value='Ethiopia' >Ethiopia<\/option><option value='Falkland Islands' >Falkland Islands<\/option><option value='Faroe Islands' >Faroe Islands<\/option><option value='Fiji' >Fiji<\/option><option value='Finland' >Finland<\/option><option value='France' >France<\/option><option value='French Guiana' >French Guiana<\/option><option value='French Polynesia' >French Polynesia<\/option><option value='French Southern Territories' >French Southern Territories<\/option><option value='Gabon' >Gabon<\/option><option value='Gambia' >Gambia<\/option><option value='Georgia' >Georgia<\/option><option value='Germany' >Germany<\/option><option value='Ghana' >Ghana<\/option><option value='Gibraltar' >Gibraltar<\/option><option value='Greece' >Greece<\/option><option value='Greenland' >Greenland<\/option><option value='Grenada' >Grenada<\/option><option value='Guadeloupe' >Guadeloupe<\/option><option value='Guatemala' >Guatemala<\/option><option value='Guernsey' >Guernsey<\/option><option value='Guinea' >Guinea<\/option><option value='Guinea-Bissau' >Guinea-Bissau<\/option><option value='Guyana' >Guyana<\/option><option value='Haiti' >Haiti<\/option><option value='Heard Island and McDonald Islands' >Heard Island and McDonald Islands<\/option><option value='Holy See' >Holy See<\/option><option value='Honduras' >Honduras<\/option><option value='Hong Kong' >Hong Kong<\/option><option value='Hungary' >Hungary<\/option><option value='Iceland' >Iceland<\/option><option value='India' >India<\/option><option value='Indonesia' >Indonesia<\/option><option value='Iran' >Iran<\/option><option value='Iraq' >Iraq<\/option><option value='Ireland' >Ireland<\/option><option value='Isle of Man' >Isle of Man<\/option><option value='Israel' >Israel<\/option><option value='Italy' >Italy<\/option><option value='Jamaica' >Jamaica<\/option><option value='Japan' >Japan<\/option><option value='Jersey' >Jersey<\/option><option value='Jordan' >Jordan<\/option><option value='Kazakhstan' >Kazakhstan<\/option><option value='Kenya' >Kenya<\/option><option value='Kiribati' >Kiribati<\/option><option value='Korea, Democratic People&#039;s Republic of' >Korea, Democratic People&#039;s Republic of<\/option><option value='Korea, Republic of' >Korea, Republic of<\/option><option value='Kuwait' >Kuwait<\/option><option value='Kyrgyzstan' >Kyrgyzstan<\/option><option value='Lao People&#039;s Democratic Republic' >Lao People&#039;s Democratic Republic<\/option><option value='Latvia' >Latvia<\/option><option value='Lebanon' >Lebanon<\/option><option value='Lesotho' >Lesotho<\/option><option value='Liberia' >Liberia<\/option><option value='Libya' >Libya<\/option><option value='Liechtenstein' >Liechtenstein<\/option><option value='Lithuania' >Lithuania<\/option><option value='Luxembourg' >Luxembourg<\/option><option value='Macao' >Macao<\/option><option value='Madagascar' >Madagascar<\/option><option value='Malawi' >Malawi<\/option><option value='Malaysia' >Malaysia<\/option><option value='Maldives' >Maldives<\/option><option value='Mali' >Mali<\/option><option value='Malta' >Malta<\/option><option value='Marshall Islands' >Marshall Islands<\/option><option value='Martinique' >Martinique<\/option><option value='Mauritania' >Mauritania<\/option><option value='Mauritius' >Mauritius<\/option><option value='Mayotte' >Mayotte<\/option><option value='Mexico' >Mexico<\/option><option value='Micronesia' >Micronesia<\/option><option value='Moldova' >Moldova<\/option><option value='Monaco' >Monaco<\/option><option value='\u0411\u0438\u0434\u043d\u0438\u0439 \u04af\u0439\u043b\u0447\u0438\u043b\u0433\u044d\u044d' >\u0411\u0438\u0434\u043d\u0438\u0439 \u04af\u0439\u043b\u0447\u0438\u043b\u0433\u044d\u044d<\/option><option value='Montenegro' >Montenegro<\/option><option value='Montserrat' >Montserrat<\/option><option value='Morocco' >Morocco<\/option><option value='Mozambique' >Mozambique<\/option><option value='Myanmar' >Myanmar<\/option><option value='Namibia' >Namibia<\/option><option value='Nauru' >Nauru<\/option><option value='Nepal' >Nepal<\/option><option value='Netherlands' >Netherlands<\/option><option value='New Caledonia' >New Caledonia<\/option><option value='New Zealand' >New Zealand<\/option><option value='Nicaragua' >Nicaragua<\/option><option value='Niger' >Niger<\/option><option value='Nigeria' >Nigeria<\/option><option value='Niue' >Niue<\/option><option value='Norfolk Island' >Norfolk Island<\/option><option value='North Macedonia' >North Macedonia<\/option><option value='Norway' >Norway<\/option><option value='Oman' >Oman<\/option><option value='Pakistan' >Pakistan<\/option><option value='Palau' >Palau<\/option><option value='Palestine, State of' >Palestine, State of<\/option><option value='Panama' >Panama<\/option><option value='Papua New Guinea' >Papua New Guinea<\/option><option value='Paraguay' >Paraguay<\/option><option value='Peru' >Peru<\/option><option value='Philippines' >Philippines<\/option><option value='Pitcairn' >Pitcairn<\/option><option value='Poland' >Poland<\/option><option value='Portugal' >Portugal<\/option><option value='Qatar' >Qatar<\/option><option value='R\u00e9union' >R\u00e9union<\/option><option value='Romania' >Romania<\/option><option value='Russian Federation' >Russian Federation<\/option><option value='Rwanda' >Rwanda<\/option><option value='Saint Barth\u00e9lemy' >Saint Barth\u00e9lemy<\/option><option value='Saint Helena, Ascension and Tristan da Cunha' >Saint Helena, Ascension and Tristan da Cunha<\/option><option value='Saint Kitts and Nevis' >Saint Kitts and Nevis<\/option><option value='Saint Lucia' >Saint Lucia<\/option><option value='Saint Martin' >Saint Martin<\/option><option value='Saint Pierre and Miquelon' >Saint Pierre and Miquelon<\/option><option value='Saint Vincent and the Grenadines' >Saint Vincent and the Grenadines<\/option><option value='Samoa' >Samoa<\/option><option value='San Marino' >San Marino<\/option><option value='Sao Tome and Principe' >Sao Tome and Principe<\/option><option value='Saudi Arabia' >Saudi Arabia<\/option><option value='Senegal' >Senegal<\/option><option value='Serbia' >Serbia<\/option><option value='Seychelles' >Seychelles<\/option><option value='Sierra Leone' >Sierra Leone<\/option><option value='Singapore' >Singapore<\/option><option value='Sint Maarten' >Sint Maarten<\/option><option value='Slovakia' >Slovakia<\/option><option value='Slovenia' >Slovenia<\/option><option value='Solomon Islands' >Solomon Islands<\/option><option value='Somalia' >Somalia<\/option><option value='South Africa' >South Africa<\/option><option value='South Georgia and the South Sandwich Islands' >South Georgia and the South Sandwich Islands<\/option><option value='South Sudan' >South Sudan<\/option><option value='Spain' >Spain<\/option><option value='Sri Lanka' >Sri Lanka<\/option><option value='Sudan' >Sudan<\/option><option value='Suriname' >Suriname<\/option><option value='Svalbard and Jan Mayen' >Svalbard and Jan Mayen<\/option><option value='Sweden' >Sweden<\/option><option value='Switzerland' >Switzerland<\/option><option value='Syria Arab Republic' >Syria Arab Republic<\/option><option value='Taiwan' >Taiwan<\/option><option value='Tajikistan' >Tajikistan<\/option><option value='Tanzania, the United Republic of' >Tanzania, the United Republic of<\/option><option value='Thailand' >Thailand<\/option><option value='Timor-Leste' >Timor-Leste<\/option><option value='Togo' >Togo<\/option><option value='Tokelau' >Tokelau<\/option><option value='Tonga' >Tonga<\/option><option value='Trinidad and Tobago' >Trinidad and Tobago<\/option><option value='Tunisia' >Tunisia<\/option><option value='T\u00fcrkiye' >T\u00fcrkiye<\/option><option value='Turkmenistan' >Turkmenistan<\/option><option value='Turks and Caicos Islands' >Turks and Caicos Islands<\/option><option value='Tuvalu' >Tuvalu<\/option><option value='Uganda' >Uganda<\/option><option value='Ukraine' >Ukraine<\/option><option value='United Arab Emirates' >United Arab Emirates<\/option><option value='United Kingdom' >United Kingdom<\/option><option value='Uruguay' >Uruguay<\/option><option value='US Minor Outlying Islands' >US Minor Outlying Islands<\/option><option value='Uzbekistan' >Uzbekistan<\/option><option value='Vanuatu' >Vanuatu<\/option><option value='Venezuela' >Venezuela<\/option><option value='Viet Nam' >Viet Nam<\/option><option value='Virgin Islands, British' >Virgin Islands, British<\/option><option value='Virgin Islands, U.S.' >Virgin Islands, U.S.<\/option><option value='Wallis and Futuna' >Wallis and Futuna<\/option><option value='Western Sahara' >Western Sahara<\/option><option value='Yemen' >Yemen<\/option><option value='Zambia' >Zambia<\/option><option value='Zimbabwe' >Zimbabwe<\/option><\/select>\n                                        <label for='input_1_10_6' id='input_1_10_6_label' class='gform-field-label gform-field-label--type-sub 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