Which of the following is an example of a variable lease payment that is only recognized subsequent to the lease commencement date when the event or condition that triggers those payments occur?
A. Payments that are in-substance fixed payments
B. Payments linked to a current consumer price index
C. Payments linked to a benchmark interest rate
D. Payments linked to performance targets
D. Payments linked to performance targets
根据企业会计准则，可变租赁付款额是指因租赁期开始日后的事实或情况发生变化而变动的款项。其中，取决于指数或比率的可变租赁付款额，如与消费者价格指数或基准利率挂钩的款项，通常在初始计量时就被纳入租赁负债。然而，与性能目标挂钩的付款额，只有在触发这些付款的事件或条件发生时才被认可并计入当期损益。因此，选项D符合这种情况。
