{"id":18099,"date":"2026-06-23T12:40:53","date_gmt":"2026-06-23T11:40:53","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/saadan-haandteres-diskonteringsrenten-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-01T15:39:32","modified_gmt":"2026-10-01T14:39:32","slug":"saadan-haandteres-diskonteringsrenten-i-sharecontrol-ifrs-16","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/saadan-haandteres-diskonteringsrenten-i-sharecontrol-ifrs-16\/","title":{"rendered":"S\u00e5dan h\u00e5ndteres diskonteringsrenten i ShareControl IFRS 16"},"content":{"rendered":"<div class=\"gb-container gb-container-67f42e29\">\n<div class=\"gb-container gb-container-a1375558\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-c9696af6\">\n<div class=\"gb-grid-column gb-grid-column-43004a2e\"><div class=\"gb-container gb-container-43004a2e\">\n\n<p class=\"gb-headline gb-headline-db0c3612 gb-headline-text\">ShareControl IFRS 16 funktion<\/p>\n\n\n\n<h1 id=\"saadan-haandteres-diskonteringsrenten-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">S\u00e5dan h\u00e5ndteres diskonteringsrenten i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Diskonteringsrenten p\u00e5virker leasingforpligtelsen, brugsretsaktivet, renteomkostningen og hele amortiseringsplanen. ShareControl IFRS 16 g\u00f8r det muligt at registrere diskonteringsrenten p\u00e5 leasingaftalen, kategorisere den og knytte kommentarer og dokumentation til aftalen. Beregning, amortiseringsplan og regnskabsgrundlag bygger p\u00e5 den samme registrering.  <\/p>\n\n\n<div class=\"gb-container gb-container-203c3c1e\">\n<div class=\"gb-container gb-container-08123b43\">\n\n<div class=\"wp-block-uagb-modal uagb-block-0f8cb7dc uagb-modal-wrapper\" data-escpress=\"disable\" data-overlayclick=\"disable\"><div class=\"uagb-spectra-button-wrapper wp-block-button\"><a class=\"uagb-modal-button-link wp-block-button__link uagb-modal-trigger\" href=\"#\" onclick=\"return false;\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"uagb-modal-content-wrapper\"><span class=\"uagb-inline-editing\">Book en gennemgang<\/span><\/span><\/a><\/div><div class=\"uagb-effect-default uagb-modal-popup uagb-block-0f8cb7dc uagb-modal-type-undefined\"><div class=\"uagb-modal-popup-wrap\"><div class=\"uagb-modal-popup-content\">\n<div class=\"wp-block-uagb-info-box uagb-block-1a63a853 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Book en gennemgang af ShareControl her!<\/h3><\/div><p class=\"uagb-ifb-desc\">Book et m\u00f8de med os, s\u00e5 viser vi, hvordan diskonteringsrenten registreres, dokumenteres og bruges i beregningen i ShareControl IFRS 16.<\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ad893ad6\">\n<div class=\"gb-button-wrapper gb-button-wrapper-ee05e61d\">\n\n<a class=\"gb-button gb-button-98e62174\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/\"><span class=\"gb-button-text\">Se IFRS 16-systemet<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-29737b92\"><div class=\"gb-container gb-container-29737b92\"><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-af286f28\">\n<div class=\"gb-container gb-container-260cb892\">\n<div class=\"gb-container gb-container-aabe300d\">\n\n<p class=\"gb-headline gb-headline-bdece1e4 gb-headline-text\">S\u00e5dan fungerer det<\/p>\n\n\n\n<h2 id=\"saadan-fungerer-diskonteringsrenten-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">S\u00e5dan fungerer diskonteringsrenten i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl samler rente, aftaledata, betalingsplan og dokumentation i samme l\u00f8sning. N\u00e5r renten er registreret, bruges den direkte i beregningen af leasingforpligtelse, brugsretsaktiv og amortiseringsplan. <\/p>\n\n\n<div class=\"gb-container gb-container-6f267eb1\">\n<div class=\"gb-container gb-container-c6ac3ed6\">\n\n<p class=\"gb-headline gb-headline-aa3fb5a4 gb-headline-text\">1<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6f648910 gb-headline-text\">Registr\u00e9r aftale, betalingsplan, l\u00f8betid og valuta.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e55fcbbc\">\n\n<p class=\"gb-headline gb-headline-37a4f62d gb-headline-text\">2<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9c8843f1 gb-headline-text\">Registr\u00e9r diskonteringsrenten, og v\u00e6lg en diskonteringsrentekategori.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-90539668\">\n\n<p class=\"gb-headline gb-headline-75f2d817 gb-headline-text\">3<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7f663478 gb-headline-text\">Systemet beregner nutidsv\u00e6rdi, leasingforpligtelse og amortiseringsplan.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-9fd68ddd\">\n\n<p class=\"gb-headline gb-headline-6159841b gb-headline-text\">4<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a011d975 gb-headline-text\">Rente, kategori og eventuelle kommentarer f\u00f8lger aftalen og kan efterpr\u00f8ves ved revisionen.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-f0bb2e0e\">\n<div class=\"gb-container gb-container-3a7dfc49\">\n<div class=\"gb-container gb-container-abaea47f\">\n\n<p class=\"gb-headline gb-headline-aeabe4e9 gb-headline-text\">Det siger vores kunder<\/p>\n\n\n\n<h2 id=\"derfor-kan-vores-kunder-lide-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-3a313f9e gb-headline-text\">Derfor kan vores kunder lide ShareControl IFRS 16<\/h2>\n\n\n<div class=\"gb-container gb-container-e8931214\">\n<div class=\"gb-container gb-container-f3ec8885\">\n\n<p class=\"gb-headline gb-headline-8914b6ca gb-headline-text\"><em>&#8220;Share Controls styrke er, at deres IFRS 16-system og professionelle ekspertise giver os ro i sindet&#8221;<\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-124e8af8 gb-headline-text\"><em><a href=\"https:\/\/www.linkedin.com\/in\/per-%C3%B8yvind-reneflot-9078b911\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u2013 <strong>Per \u00d8yvind Reneflot<\/strong>, Senior Advisor<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aker Solutions<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-83709aa6 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/da\/kundehistorier\/aker-solutions\/\"><span style=\"text-decoration: underline;\"><strong>Se Aker Solutions Case \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bfcffd9f\">\n\n<p class=\"gb-headline gb-headline-30848293 gb-headline-text\"><em>Share Control har udviklet et brugervenligt IFRS 16-system, der opfylder vores rapporteringsforpligtelser i henhold til IFRS 16. Platformen er nem at navigere og giver b\u00e5de et hurtigt blik p\u00e5 aktiviteten p\u00e5 individuelle lejem\u00e5l, samtidig med at brugerne kan grave dybere for at forst\u00e5 de enkelte lejem\u00e5lskomponenter. <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/www.linkedin.com\/in\/john-sheehy-a96256103\/?originalSubdomain=ie\" target=\"_blank\" rel=\"noreferrer noopener\"><em>\u2013 <strong>John Sheehy<\/strong>, <\/em>Group Financial Accountant<\/a><\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ef0acaff gb-headline-text\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/da\/kundehistorier\/fexco\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/fexco\/\"><span style=\"text-decoration: underline;\"><strong>Se Fexco Case \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ea237df0\">\n<div class=\"gb-container gb-container-c880378c\">\n<div class=\"gb-container gb-container-d2a0d3dc\">\n\n<p class=\"gb-headline gb-headline-4e243cc4 gb-headline-text\">Rentevalg<\/p>\n\n\n\n<h2 id=\"haandtering-af-implicit-rente-og-marginal-laanerente\" class=\"gb-headline gb-headline-4fab2c58 gb-headline-text\">H\u00e5ndtering af implicit rente og marginal l\u00e5nerente<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Valget mellem den implicitte rente i leasingaftalen og den marginale l\u00e5nerente er en faglig vurdering, som virksomheden selv foretager, normalt i dialog med revisor. I ShareControl IFRS 16 registreres den valgte rente p\u00e5 leasingaftalen og kan knyttes til en diskonteringsrentekategori: en opslagsliste, som virksomheden selv definerer og har kontrol over.  <\/p>\n\n\n<div class=\"gb-container gb-container-22f80120\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Rentetype<\/th><th class=\"has-text-align-left\" data-align=\"left\">Hvorn\u00e5r bruges den?<\/th><th class=\"has-text-align-left\" data-align=\"left\">Hvad ShareControl IFRS 16 dokumenterer<\/th><\/tr><\/thead><tbody><tr><td>Implicit rente<\/td><td>N\u00e5r renten let kan fasts\u00e6ttes ud fra leasingaftalen<\/td><td>Aftalegrundlag, beregningsgrundlag og vurdering<\/td><\/tr><tr><td>Marginal l\u00e5nerente<\/td><td>N\u00e5r den implicitte rente ikke let kan fasts\u00e6ttes<\/td><td>Metode, kilde, l\u00f8betid, valuta og risikovurdering<\/td><\/tr><tr><td>Rente pr. aftale<\/td><td>N\u00e5r aftalen kr\u00e6ver en individuel vurdering<\/td><td>Aftalespecifikke foruds\u00e6tninger og dokumentation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Portef\u00f8ljerente:<\/strong> Portef\u00f8ljerente er ikke en selvst\u00e6ndig rentetype efter IFRS 16. Den samme rente kan dog anvendes for en portef\u00f8lje af sammenlignelige leasingaftaler, n\u00e5r virksomheden vurderer det forsvarligt, typisk aftaler med tilsvarende l\u00f8betid, valuta og risikoprofil. I ShareControl registreres renten da p\u00e5 de p\u00e5g\u00e6ldende aftaler med den samme diskonteringsrentekategori, s\u00e5 grupperingen er synlig i portef\u00f8ljen.  <\/em><\/p>\n\n\n<div class=\"gb-container gb-container-8407f51b\">\n\n<p class=\"gb-headline gb-headline-51bdacb3 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/diskonteringsrente-etter-ifrs-16\/#marginal-lanerente\"><span style=\"text-decoration: underline;\"><strong>L\u00e6s mere om de faktorer, der p\u00e5virker den marginale l\u00e5nerente \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-14d99f8a\">\n<div class=\"gb-container gb-container-703dc0c4\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-ba03fd8f\">\n<div class=\"gb-grid-column gb-grid-column-36292d8b\"><div class=\"gb-container gb-container-36292d8b\">\n\n<p class=\"gb-headline gb-headline-c6e0554b gb-headline-text\">Registrering<\/p>\n\n\n\n<h2 id=\"registrer-diskonteringsrenten-paa-leasingaftalen\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">Registr\u00e9r diskonteringsrenten p\u00e5 leasingaftalen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Rentevalget b\u00f8r ikke ligge i et separat regneark. ShareControl IFRS 16 g\u00f8r det muligt at registrere diskonteringsrenten p\u00e5 leasingaftalen og knytte relevante oplysninger og dokumentation til aftalen.  <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d5bd02ba\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Diskonteringsrente p\u00e5 den enkelte aftale<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-029c66ae\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Diskonteringsrentekategori fra en liste, I selv styrer<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-467f6132\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Samme rente p\u00e5 sammenlignelige aftaler<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-816d9a53\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Kommentarer og dokumentation p\u00e5 aftalen<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-ab1a19c7\"><div class=\"gb-container gb-container-ab1a19c7\">\n\n<p class=\"gb-headline gb-headline-cba206fa gb-headline-text\">Beregning<\/p>\n\n\n\n<h2 id=\"beregn-leasingforpligtelsen-ud-fra-betalingsplan-rente-og-loebetid\" class=\"gb-headline gb-headline-2fff56de gb-headline-text\">Beregn leasingforpligtelsen ud fra betalingsplan, rente og l\u00f8betid<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 bruger betalingsplan, diskonteringsrente og leasingperiode til at beregne nutidsv\u00e6rdi og leasingforpligtelse. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-422362b6\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Nutidsv\u00e6rdi af fremtidige leasingydelser<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-897a283e\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Leasingforpligtelse<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8b1186c5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Brugsretsaktiv<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-0f3d02d8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Renteomkostninger over tid<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-922d2075\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Amortiseringsplan<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-85efb84b\">\n<div class=\"gb-container gb-container-9dc502a7\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-976f910e\">\n<div class=\"gb-grid-column gb-grid-column-b3061f18\"><div class=\"gb-container gb-container-b3061f18\">\n\n<p class=\"gb-headline gb-headline-de99ad50 gb-headline-text\">Amortisering<\/p>\n\n\n\n<h2 id=\"renten-bruges-videre-i-amortiseringsplanen\" class=\"gb-headline gb-headline-0e001823 gb-headline-text\">Renten bruges videre i amortiseringsplanen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e5r diskonteringsrenten er valgt, bruges den videre i amortiseringsplanen. Dermed h\u00e6nger rentevalg, beregning, periodisering og bogf\u00f8ring sammen. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-acb4ad8d\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">M\u00e5nedlig renteberegning<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-c078b7c5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Fordeling af betalinger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8602e44d\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Afdrag p\u00e5 leasingforpligtelsen<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a3ea8b82\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Restforpligtelse pr. periode<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-de0982f8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Grundlag for bogf\u00f8ringsjournal<\/span><\/p>\n\n\n<div class=\"gb-container gb-container-27cbc795\">\n\n<p class=\"gb-headline gb-headline-a4d9c9a1 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/diskonteringsrente-etter-ifrs-16\/\"><span style=\"text-decoration: underline;\"><strong>L\u00e6s mere om diskonteringsrenten efter IFRS 16 \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-f636c04c\"><div class=\"gb-container gb-container-f636c04c\"><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-851545d0\">\n<div class=\"gb-container gb-container-a479c744\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-95202c96\">\n<div class=\"gb-grid-column gb-grid-column-0db3bcf6\"><div class=\"gb-container gb-container-0db3bcf6\">\n\n<p class=\"gb-headline gb-headline-b7bd12e2 gb-headline-text\">Portef\u00f8lje<\/p>\n\n\n\n<h2 id=\"haandter-renter-pr-aftale-eller-portefoelje\" class=\"gb-headline gb-headline-250fd108 gb-headline-text\">H\u00e5ndt\u00e9r renter pr. aftale eller portef\u00f8lje<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nogle leasingaftaler kr\u00e6ver en individuel rentevurdering. For aftaler med tilsvarende l\u00f8betid, valuta og risikoprofil kan den samme rente anvendes, n\u00e5r virksomheden vurderer det forsvarligt.  <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8d59486a\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Rente pr. enkeltaftale<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8ee0bc78\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Samme rente p\u00e5 sammenlignelige aftaler<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6d33155d\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Renter pr. selskab<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-3d9adf33\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Renter pr. valuta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-f8aac1e5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Renter pr. l\u00f8betid<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-abfbbab5\"><div class=\"gb-container gb-container-abfbbab5\">\n\n<p class=\"gb-headline gb-headline-5ef51396 gb-headline-text\">Dokumentation<\/p>\n\n\n\n<h2 id=\"dokumenterede-forudsaetninger-til-revisionen\" class=\"gb-headline gb-headline-b72b574d gb-headline-text\">Dokumenterede foruds\u00e6tninger til revisionen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ved revisionen skal virksomheden kunne vise, hvilken rente der er brugt p\u00e5 den enkelte leasingaftale. ShareControl IFRS 16 g\u00f8r det muligt at registrere diskonteringsrenten p\u00e5 leasingaftalen og knytte relevante oplysninger og dokumentation til aftalen.  <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-00564cc1\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Hvilken rente der er registreret p\u00e5 aftalen<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-441dbd39\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Hvilken diskonteringsrentekategori renten er knyttet til<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-fc50320f\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Hvilken beregning og amortiseringsplan renten ligger til grund for<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e249e984\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Historik over \u00e6ndringer p\u00e5 aftalen<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2882aa00\">\n<div class=\"gb-container gb-container-7eb8e68c\">\n<div class=\"gb-container gb-container-762ba419\">\n\n<p class=\"gb-headline gb-headline-dcc4df71 gb-headline-text\">Administr\u00e9r diskonteringsrenter med fuld kontrol<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se, hvordan ShareControl IFRS 16 g\u00f8r det lettere at dokumentere rentevalg, beregne leasingforpligtelser og sikre sporbarhed i IFRS 16-processen.<\/p>\n\n\n<div class=\"gb-container gb-container-f9730d38\">\n<div class=\"gb-container gb-container-6be42cfb\">\n\n<div class=\"wp-block-uagb-modal uagb-block-a3759556 uagb-modal-wrapper\" data-escpress=\"disable\" data-overlayclick=\"disable\"><div class=\"uagb-spectra-button-wrapper wp-block-button\"><a class=\"uagb-modal-button-link wp-block-button__link uagb-modal-trigger\" href=\"#\" onclick=\"return false;\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"uagb-modal-content-wrapper\"><span class=\"uagb-inline-editing\">Book en gennemgang<\/span><\/span><\/a><\/div><div class=\"uagb-effect-default uagb-modal-popup uagb-block-a3759556 uagb-modal-type-undefined\"><div class=\"uagb-modal-popup-wrap\"><div class=\"uagb-modal-popup-content\">\n<div class=\"wp-block-uagb-info-box uagb-block-11bd784f uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Book en gennemgang af ShareControl her!<\/h3><\/div><p class=\"uagb-ifb-desc\">Book et m\u00f8de med os, s\u00e5 viser vi, hvordan diskonteringsrenten registreres, dokumenteres og bruges i beregningen i ShareControl IFRS 16.<\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-26c5fb2a\">\n<div class=\"gb-button-wrapper gb-button-wrapper-73cda074\">\n\n<a class=\"gb-button gb-button-bee7993c\" href=\"https:\/\/sharecontrol.io\/da\/kontakt-os\/\"><span class=\"gb-button-text\">Kontakt vores ekspert<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-0faa7e62\">\n<div class=\"gb-container gb-container-ee393cd9\">\n<div class=\"gb-container gb-container-3505fb0b\">\n\n<p class=\"gb-headline gb-headline-ab8e3405 gb-headline-text\">Relaterede funktioner<\/p>\n\n\n\n<h2 id=\"relaterede-sharecontrol-ifrs-16funktioner\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Relaterede ShareControl IFRS 16-funktioner<\/h2>\n\n\n<div class=\"gb-container gb-container-3cda9a74\">\n<div class=\"gb-container gb-container-ff1f116c\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/registrering-og-klassifisering-av-leieavtaler\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-f9de3613 gb-headline-text\">Registrering og klassificering \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2f4ffb75\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/leasingmodifikasjoner-og-revurderinger\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">\u00c6ndring af leasingaftaler \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-954f1226\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/bilag-og-regnskapsforing\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-822ca70b gb-headline-text\">Bogf\u00f8ring og bilag \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-b734e747\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/flervaluta-og-konsernkonsolidering\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-faa5ec71 gb-headline-text\">Konsolidering og flervaluta \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-8c2140f1\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/noteopplysninger-disclosure\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-6ac40315 gb-headline-text\">Noteoplysninger \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bbc7167b\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/revisjonsspor-og-dokumentasjon\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-e0049b53 gb-headline-text\">Revisionsspor \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-c6bf7276\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/sikkerhet-i-share-control\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-d20b9ab1 gb-headline-text\">Sikkerhed \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-72db8e8f\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/ifrs-16-integrasjoner\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-86406106 gb-headline-text\">Integrationer \u2192<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-c814f759\">\n<div class=\"gb-container gb-container-a10ad32c\">\n\n<h2 id=\"ofte-stillede-spoergsmaal\" class=\"gb-headline gb-headline-6b7d44d8 gb-headline-text\">Ofte stillede sp\u00f8rgsm\u00e5l<\/h2>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-c67b7d15 uagb-faq-icon-row-reverse uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/da\\\/produkter\\\/ifrs-16-system\\\/saadan-haandteres-diskonteringsrenten-i-sharecontrol-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Hvad automatiserer ShareControl IFRS 16, og hvad skal vi selv vurdere?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Selve valget af rente er en faglig vurdering, som virksomheden foretager. ShareControl giver struktur til at dokumentere valget, automatiserer beregningen af nutidsv\\u00e6rdi, leasingforpligtelse og amortiseringsplan og bruger den samme rente konsekvent i konsolideringen.\"}},{\"@type\":\"Question\",\"name\":\"Kan vi bruge \\u00e9n f\\u00e6lles rente for flere aftaler (portef\\u00f8ljerente)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Portef\\u00f8ljerente er ikke en selvst\\u00e6ndig rentetype efter IFRS 16. Den samme rente kan dog anvendes for en portef\\u00f8lje af sammenlignelige leasingaftaler, typisk aftaler med tilsvarende l\\u00f8betid, valuta og risikoprofil, n\\u00e5r virksomheden vurderer det forsvarligt. I ShareControl registreres renten p\\u00e5 de p\\u00e5g\\u00e6ldende aftaler med den samme diskonteringsrentekategori, s\\u00e5 grupperingen er synlig i portef\\u00f8ljen.\"}},{\"@type\":\"Question\",\"name\":\"Skal renten \\u00e6ndres, n\\u00e5r en leasingaftale \\u00e6ndres eller revurderes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ved visse revurderinger og \\u00e6ndringer skal der bruges en opdateret diskonteringsrente, mens andre \\u00e6ndringer beregnes med den oprindelige rente. ShareControl opdaterer beregning og amortiseringsplan ud fra det samme datagrundlag og bevarer historikken over registrerede renter.\"}},{\"@type\":\"Question\",\"name\":\"Skal vi bruge den implicitte rente eller den marginale l\\u00e5nerente efter IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IFRS 16 kr\\u00e6ver, at den implicitte rente i leasingaftalen bruges, hvis den let kan fasts\\u00e6ttes. Hvis det ikke er muligt, bruges leasingtagers marginale l\\u00e5nerente. Vurderingen foretager virksomheden selv, normalt i dialog med revisor. I ShareControl registreres den valgte rente p\\u00e5 aftalen og knyttes til en diskonteringsrentekategori, som I selv definerer.\"}},{\"@type\":\"Question\",\"name\":\"Hvad er den marginale l\\u00e5nerente, og hvordan fasts\\u00e6ttes den?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Den marginale l\\u00e5nerente er den rente, leasingtager skulle betale for over en tilsvarende periode og med tilsvarende sikkerhed at l\\u00e5ne de midler, der er n\\u00f8dvendige for at anskaffe et aktiv med en v\\u00e6rdi svarende til brugsretsaktivet i et tilsvarende \\u00f8konomisk milj\\u00f8. Selve fasts\\u00e6ttelsen er en faglig vurdering, som virksomheden foretager, typisk pr. selskab eller marked. I ShareControl registreres den fastsatte rente p\\u00e5 aftalen, og en uddybende forklaring kan l\\u00e6gges i kommentarfeltet.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan dokumenteres rentevalget over for revisor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Renten og diskonteringsrentekategorien ligger p\\u00e5 den enkelte leasingaftale sammen med eventuelle kommentarer og vedh\\u00e6ftet dokumentation. Revisor kan f\\u00f8lge renten fra aftalen til beregningen og amortiseringsplanen, og dataene ligger i koncernens eget Microsoft 365.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5fd5f1c4 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvad automatiserer ShareControl IFRS 16, og hvad skal vi selv vurdere?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Selve valget af rente er en faglig vurdering, som virksomheden foretager. ShareControl giver struktur til at dokumentere valget, automatiserer beregningen af nutidsv\u00e6rdi, leasingforpligtelse og amortiseringsplan og bruger den samme rente konsekvent i konsolideringen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-0d705461 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Kan vi bruge \u00e9n f\u00e6lles rente for flere aftaler (portef\u00f8ljerente)?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Portef\u00f8ljerente er ikke en selvst\u00e6ndig rentetype efter IFRS 16. Den samme rente kan dog anvendes for en portef\u00f8lje af sammenlignelige leasingaftaler, typisk aftaler med tilsvarende l\u00f8betid, valuta og risikoprofil, n\u00e5r virksomheden vurderer det forsvarligt. I ShareControl registreres renten p\u00e5 de p\u00e5g\u00e6ldende aftaler med den samme diskonteringsrentekategori, s\u00e5 grupperingen er synlig i portef\u00f8ljen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af529309 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Skal renten \u00e6ndres, n\u00e5r en leasingaftale \u00e6ndres eller revurderes?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ved visse revurderinger og \u00e6ndringer skal der bruges en opdateret diskonteringsrente, mens andre \u00e6ndringer beregnes med den oprindelige rente. ShareControl opdaterer beregning og amortiseringsplan ud fra det samme datagrundlag og bevarer historikken over registrerede renter.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6a2a3eed \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Skal vi bruge den implicitte rente eller den marginale l\u00e5nerente efter IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>IFRS 16 kr\u00e6ver, at den implicitte rente i leasingaftalen bruges, hvis den let kan fasts\u00e6ttes. Hvis det ikke er muligt, bruges leasingtagers marginale l\u00e5nerente. Vurderingen foretager virksomheden selv, normalt i dialog med revisor. I ShareControl registreres den valgte rente p\u00e5 aftalen og knyttes til en diskonteringsrentekategori, som I selv definerer.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af8c76fb \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvad er den marginale l\u00e5nerente, og hvordan fasts\u00e6ttes den?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Den marginale l\u00e5nerente er den rente, leasingtager skulle betale for over en tilsvarende periode og med tilsvarende sikkerhed at l\u00e5ne de midler, der er n\u00f8dvendige for at anskaffe et aktiv med en v\u00e6rdi svarende til brugsretsaktivet i et tilsvarende \u00f8konomisk milj\u00f8. Selve fasts\u00e6ttelsen er en faglig vurdering, som virksomheden foretager, typisk pr. selskab eller marked. I ShareControl registreres den fastsatte rente p\u00e5 aftalen, og en uddybende forklaring kan l\u00e6gges i kommentarfeltet.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e2d51edd \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan dokumenteres rentevalget over for revisor?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Renten og diskonteringsrentekategorien ligger p\u00e5 den enkelte leasingaftale sammen med eventuelle kommentarer og vedh\u00e6ftet dokumentation. Revisor kan f\u00f8lge renten fra aftalen til beregningen og amortiseringsplanen, og dataene ligger i koncernens eget Microsoft 365.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>S\u00e5dan fungerer det S\u00e5dan fungerer diskonteringsrenten i ShareControl IFRS 16 ShareControl samler rente, aftaledata, betalingsplan og dokumentation i samme l\u00f8sning. N\u00e5r renten er registreret, bruges den direkte i beregningen af leasingforpligtelse, brugsretsaktiv og amortiseringsplan. 1 Registr\u00e9r aftale, betalingsplan, l\u00f8betid og valuta. 2 Registr\u00e9r diskonteringsrenten, og v\u00e6lg en diskonteringsrentekategori. 3 Systemet beregner nutidsv\u00e6rdi, leasingforpligtelse og amortiseringsplan. &#8230; <a title=\"S\u00e5dan h\u00e5ndteres diskonteringsrenten i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/saadan-haandteres-diskonteringsrenten-i-sharecontrol-ifrs-16\/\" aria-label=\"Read more about S\u00e5dan h\u00e5ndteres diskonteringsrenten i ShareControl IFRS 16\">L\u00e6s Mere<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":7958,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-18099","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S\u00e5dan h\u00e5ndteres diskonteringsrenten i ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"Diskonteringsrente efter IFRS 16 i ShareControl: implicit rente eller marginal l\u00e5nerente, dokumenterede foruds\u00e6tninger og automatisk amortiseringsplan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/saadan-haandteres-diskonteringsrenten-i-sharecontrol-ifrs-16\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00e5dan h\u00e5ndteres diskonteringsrenten i ShareControl IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Diskonteringsrente efter IFRS 16 i ShareControl: implicit rente eller marginal l\u00e5nerente, dokumenterede foruds\u00e6tninger og automatisk amortiseringsplan.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/saadan-haandteres-diskonteringsrenten-i-sharecontrol-ifrs-16\/\" \/>\n<meta property=\"og:site_name\" content=\"ShareControl\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-01T14:39:32+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimeret l\u00e6setid\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutter\" \/>\n<script type=\"application\/ld+json\" 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