Under Renegotiations, extensions, and assumptions-12 CFR 213.5; any lease that is renegotiated or extended by longer tha

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Under Renegotiations, extensions, and assumptions-12 CFR 213.5; any lease that is renegotiated or extended by longer than six months is considered to be a new lease, subject to new disclosure requirements, except when:

A. One or more payments are deferred, whether or not there is a charge for the deferral
B. Lease property is substituted with property of substantially equivalent or greater value, if no other lease terms are changed
C. In a multiple-item lease, property is added, deleted, or substituted provided the average periodic payment does not change by more than 35 percent
D. There is an agreement resulting from a pre-order