On 1 January 2005 a manufacturing machine of EUR 330,000 is acquired by way of a finance lease agreement under the following terms:
• Lease term: three years
• Instalments of EUR 72,500 are payable half-yearly in arrears
• Deposit of EUR 30,000 immediately payable.
The amortisation table for this transaction is as follows (amounts in euro):
Present this finance lease in the lessee's financial statements for 2005.