{"id":18361,"date":"2022-06-27T11:33:17","date_gmt":"2022-06-27T10:33:17","guid":{"rendered":"https:\/\/sharecontrol.io\/uncategorized-da\/fremleie-og-ifrs-16\/"},"modified":"2026-10-04T15:34:42","modified_gmt":"2026-10-04T14:34:42","slug":"fremleasing-og-ifrs-16","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/fremleasing-og-ifrs-16\/","title":{"rendered":"Fremleasing og IFRS 16"},"content":{"rendered":"\n

Fremleasing<\/h2>\n\n\n\n

I forhold til IAS 17 \u00e6ndrer IFRS 16 den m\u00e5de, hvorp\u00e5 den mellemliggende leasinggiver vurderer, om en fremleasingaftale er en finansiel leasingaftale. Efter IFRS 16 skal fremleasingaftalen klassificeres med henvisning til det brugsretsaktiv, som den overordnede leasingaftale giver anledning til, og ikke med henvisning til det underliggende aktiv (IFRS 16.B58 b). Undtagelsen er, n\u00e5r den overordnede leasingaftale er en kort leasingaftale, som virksomheden som leasingtager har behandlet efter undtagelsen i IFRS 16.6. S\u00e5 skal fremleasingaftalen klassificeres som en operationel leasingaftale (IFRS 16.B58 a).<\/p>\n\n\n\n

Hvis det underliggende aktiv leases med en\u00a0leasingperiode<\/a>\u00a0p\u00e5 ti \u00e5r, har en resterende \u00f8konomisk levetid p\u00e5 50 \u00e5r og fremleases i ni \u00e5r, vil den mellemliggende leasinggiver ofte skulle klassificere fremleasingaftalen som en finansiel leasingaftale: Fremleasingen d\u00e6kker st\u00f8rstedelen af brugsretsaktivets levetid p\u00e5 ti \u00e5r, selv om den kun d\u00e6kker en lille del af det underliggende aktivs \u00f8konomiske levetid (IFRS 16.63 c). Ved fremleasing er den overordnede leasingaftale fortsat g\u00e6ldende, s\u00e5 den mellemliggende leasinggiver frig\u00f8res ikke fra sin forpligtelse efter den overordnede leasingaftale og beholder leasingforpligtelsen i balancen. Ved en\u00a0finansiel leasingaftale<\/a>\u00a0oph\u00f8rer den mellemliggende leasinggiver imidlertid med at indregne brugsretsaktivet og indregner i stedet et tilgodehavende svarende til nettoinvesteringen i leasingaftalen (IFRS 16.67). Nettoinvesteringen er nutidsv\u00e6rdien af de fremtidige leasingydelser, der skal modtages, og en eventuel ikke-garanteret restv\u00e6rdi, der tilfalder leasinggiver. I eksemplet skal den mellemliggende leasinggiver tage stilling til, hvordan det sidste \u00e5r, som ikke er omfattet af fremleasingaftalen, skal behandles \u2013 alts\u00e5 hvad restv\u00e6rdien er.<\/p>\n\n\n\n

Leasinggiver anvender den interne rente i leasingaftalen til at m\u00e5le nettoinvesteringen i leasingaftalen. Ved fremleasing kan den mellemliggende leasinggiver, hvis den interne rente i fremleasingaftalen ikke uden videre kan bestemmes, anvende diskonteringsrenten i den overordnede leasingaftale (reguleret for direkte startomkostninger forbundet med fremleasingen) til at m\u00e5le nettoinvesteringen i fremleasingaftalen (IFRS 16.68).<\/p>\n\n\n\n

Eksempel \u2013 fremleasing i ni af ti resterende \u00e5r<\/h3>\n\n\n\n

En mellemliggende leasinggiver har en overordnet leasingaftale med ti \u00e5r tilbage og indg\u00e5r en fremleasingaftale for ni \u00e5r. Fremleasingaftalen klassificeres som en finansiel leasingaftale. Leasingydelsen er 25.000 kr. pr. kvartal, betalt forud, b\u00e5de efter den overordnede leasingaftale og efter fremleasingaftalen. Den interne rente i fremleasingaftalen kan ikke uden videre bestemmes, fordi den mellemliggende leasinggiver ikke kan fasts\u00e6tte brugsretsaktivets dagsv\u00e6rdi. Den mellemliggende leasinggiver anvender derfor diskonteringsrenten i den overordnede leasingaftale p\u00e5 5 % p.a. (IFRS 16.68). Det er en effektiv \u00e5rlig rente, omregnet til en kvartalsrente p\u00e5 1,2272 %. Den mellemliggende leasinggiver vurderer, at aktivet ikke kan udlejes i \u00e5r 10, og s\u00e6tter restv\u00e6rdien til nul. Hvis brugsretsaktivets regnskabsm\u00e6ssige v\u00e6rdi er 760.000 kr., ser tallene s\u00e5ledes ud:<\/p>\n\n\n\n

1. januar, \u00e5r 1<\/th>Resterende kvartaler<\/th>Kvartalsbel\u00f8b (kr.)<\/th>\u00c5rlig rente<\/th>V\u00e6rdi (kr.)<\/th><\/tr><\/thead>
Leasingforpligtelse<\/td>40<\/td>25.000<\/td>5,0 %<\/td>796.157<\/td><\/tr>
Brugsretsaktiv<\/td><\/td><\/td><\/td>760.000<\/td><\/tr>
Leasingydelser, der skal modtages<\/td>36<\/td>25.000<\/td>5,0 %<\/td>732.859<\/td><\/tr>
Restv\u00e6rdi<\/td>4<\/td>0<\/td>5,0 %<\/td>0<\/td><\/tr>
Nettoinvestering<\/td><\/td><\/td><\/td>732.859<\/td><\/tr>
Gevinst\/tab (-)<\/td><\/td><\/td><\/td>-27.141<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Den mellemliggende leasinggiver oph\u00f8rer med at indregne brugsretsaktivet, indregner i stedet en nettoinvestering i leasingaftalen p\u00e5 732.859 kr. og indregner et tab p\u00e5 27.141 kr. I de efterf\u00f8lgende perioder indregner den mellemliggende leasinggiver finansieringsindt\u00e6gter af nettoinvesteringen (IFRS 16.75). Den mellemliggende leasinggiver har fortsat leasingforpligtelsen i balancen, og den efterf\u00f8lgende regnskabsm\u00e6ssige behandling af den er u\u00e6ndret.endret.\u202f<\/p>\n\n\n\n

L\u00e6s mere om<\/strong>: Hvad er IFRS 16?<\/a><\/p>\n\n\n

\n\n

Kilde: \u00abIFRS 16 \u2013 erfaringer og veien videre\u00bb Revisjon og Regnskap, utgave nr. 8, 2019<\/a> av Terje Glesaaen, Statsautorisert revisor og Serge Fj\u00e6rvoll, Statsautorisert revisor, Partner KPMG<\/a><\/p>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Fremleasing I forhold til IAS 17 \u00e6ndrer IFRS 16 den m\u00e5de, hvorp\u00e5 den mellemliggende leasinggiver vurderer, om en fremleasingaftale er en finansiel leasingaftale. Efter IFRS 16 skal fremleasingaftalen klassificeres med henvisning til det brugsretsaktiv, som den overordnede leasingaftale giver anledning til, og ikke med henvisning til det underliggende aktiv (IFRS 16.B58 b). Undtagelsen er, n\u00e5r … L\u00e6s Mere<\/a><\/p>\n","protected":false},"author":5,"featured_media":10392,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[30],"tags":[],"class_list":["post-18361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs-16-da","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"\nFremleasing og IFRS 16<\/title>\n<meta name=\"description\" content=\"Fremleasing og IFRS 16: s\u00e5dan klassificerer den mellemliggende leasinggiver fremleasingen og m\u00e5ler nettoinvesteringen. 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Siden 2014 har han v\u00e6rt gr\u00fcnder og eier av Share Control og har v\u00e6rt en sterk st\u00f8ttespiller til selskapets virksomhet, produkter og kunder.","sameAs":["https:\/\/sharecontrol.io","https:\/\/www.linkedin.com\/in\/ragnar-bryne-5267023\/"],"url":"https:\/\/sharecontrol.io\/da\/author\/ragnar\/"}]}},"uagb_featured_image_src":{"full":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16.jpg",800,500,false],"thumbnail":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16-150x150.jpg",150,150,true],"medium":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16-300x188.jpg",300,188,true],"medium_large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16-768x480.jpg",768,480,true],"large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16.jpg",800,500,false],"1536x1536":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16.jpg",800,500,false],"2048x2048":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16.jpg",800,500,false]},"uagb_author_info":{"display_name":"Ragnar Bryne","author_link":"https:\/\/sharecontrol.io\/da\/author\/ragnar\/"},"uagb_comment_info":0,"uagb_excerpt":"Fremleasing I forhold til IAS 17 \u00e6ndrer IFRS 16 den m\u00e5de, hvorp\u00e5 den mellemliggende leasinggiver vurderer, om en fremleasingaftale er en finansiel leasingaftale. Efter IFRS 16 skal fremleasingaftalen klassificeres med henvisning til det brugsretsaktiv, som den overordnede leasingaftale giver anledning til, og ikke med henvisning til det underliggende aktiv (IFRS 16.B58 b). Undtagelsen er, n\u00e5r…","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/18361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/comments?post=18361"}],"version-history":[{"count":2,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/18361\/revisions"}],"predecessor-version":[{"id":18372,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/18361\/revisions\/18372"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/media\/10392"}],"wp:attachment":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/media?parent=18361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/categories?post=18361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/tags?post=18361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}