{"id":18101,"date":"2026-06-23T12:40:53","date_gmt":"2026-06-23T11:40:53","guid":{"rendered":"https:\/\/sharecontrol.io\/products\/ifrs-16-system\/how-the-discount-rate-is-handled-in-sharecontrol-ifrs-16\/"},"modified":"2026-10-01T15:37:43","modified_gmt":"2026-10-01T14:37:43","slug":"how-the-discount-rate-is-handled-in-sharecontrol-ifrs-16","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/how-the-discount-rate-is-handled-in-sharecontrol-ifrs-16\/","title":{"rendered":"How the discount rate is handled in 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 feature<\/p>\n\n\n\n<h1 id=\"how-the-discount-rate-is-handled-in-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">How the discount rate is handled in ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The discount rate affects the lease liability, the right-of-use asset, the interest expense and the entire amortisation schedule. ShareControl IFRS 16 lets you register the discount rate on the lease, categorise it and attach comments and documentation to the lease. The calculation, amortisation schedule and accounting basis all build on the same registration.  <\/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 a demo<\/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 a demo of ShareControl here!<\/h3><\/div><p class=\"uagb-ifb-desc\">Book a meeting with us and we will show you how the discount rate is registered, documented and used in the calculation in 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\/en\/products\/ifrs-16-system\/\"><span class=\"gb-button-text\">See the IFRS 16 system<\/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\">How it works<\/p>\n\n\n\n<h2 id=\"how-the-discount-rate-works-in-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">How the discount rate works in ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl keeps the rate, lease data, payment schedule and documentation in the same solution. Once the rate is registered, it is used directly to calculate the lease liability, the right-of-use asset and the amortisation schedule. <\/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\">Register the lease, payment schedule, lease term and currency.<\/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\">Register the discount rate and select a discount rate category.<\/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\">The system calculates the present value, lease liability and amortisation schedule.<\/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\">The rate, category and any comments stay with the lease and can be verified during the audit.<\/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\">What our customers say<\/p>\n\n\n\n<h2 id=\"why-our-customers-like-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-3a313f9e gb-headline-text\">Why our customers like 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 Control&#8217;s strength is that their IFRS 16 system and professional expertise give us peace of mind&#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\/en\/customer-stories\/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 has developed a user-friendly IFRS 16 system that meets our reporting obligations under IFRS 16. The platform is easy to navigate and allows both a quick glance at activity on individual leases whilst also allowing users to dig deeper to understand individual lease contract components. <\/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\/en\/customer-stories\/fexco\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/fexco\/\"><span style=\"text-decoration: underline;\"><strong>See 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\">Rate selection<\/p>\n\n\n\n<h2 id=\"handling-the-implicit-rate-and-the-incremental-borrowing-rate\" class=\"gb-headline gb-headline-4fab2c58 gb-headline-text\">Handling the implicit rate and the incremental borrowing rate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Choosing between the interest rate implicit in the lease and the incremental borrowing rate is a professional judgement the entity makes itself, normally in dialogue with its auditor. In ShareControl IFRS 16, the chosen rate is registered on the lease and can be linked to a discount rate category: a lookup list the entity defines and controls itself.  <\/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\">Rate type<\/th><th class=\"has-text-align-left\" data-align=\"left\">When is it used?<\/th><th class=\"has-text-align-left\" data-align=\"left\">What ShareControl IFRS 16 documents<\/th><\/tr><\/thead><tbody><tr><td>Interest rate implicit in the lease<\/td><td>When the rate can be readily determined from the lease<\/td><td>Contract basis, calculation basis and assessment<\/td><\/tr><tr><td>Incremental borrowing rate<\/td><td>When the implicit rate cannot be readily determined<\/td><td>Method, source, term, currency and risk assessment<\/td><\/tr><tr><td>Lease-specific rate<\/td><td>When the lease requires an individual assessment<\/td><td>Lease-specific assumptions and documentation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Portfolio rate:<\/strong> A portfolio rate is not a separate rate type under IFRS 16. The same rate can nevertheless be used for a portfolio of similar leases where the entity considers this appropriate, typically leases with a similar term, currency and risk profile. In ShareControl, the rate is then registered on each of those leases with the same discount rate category, so the grouping is visible in the portfolio.  <\/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>Read more about the factors that affect the incremental borrowing rate \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\">Registration<\/p>\n\n\n\n<h2 id=\"register-the-discount-rate-on-the-lease\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">Register the discount rate on the lease<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The rate decision should not sit in a separate spreadsheet. ShareControl IFRS 16 lets you register the discount rate on the lease and attach relevant information and documentation to it.  <\/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\">Discount rate on each individual lease<\/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\">Discount rate category from a list you control<\/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\">The same rate on similar leases<\/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\">Comments and documentation on the lease<\/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\">Calculation<\/p>\n\n\n\n<h2 id=\"calculate-the-lease-liability-from-the-payment-schedule-rate-and-lease-term\" class=\"gb-headline gb-headline-2fff56de gb-headline-text\">Calculate the lease liability from the payment schedule, rate and lease term<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 uses the payment schedule, discount rate and lease term to calculate the present value and the lease liability. <\/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\">Present value of future lease payments<\/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\">Lease liability<\/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\">Right-of-use asset<\/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\">Interest expense over time<\/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\">Amortisation plan<\/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\">Amortisation<\/p>\n\n\n\n<h2 id=\"the-rate-carries-through-to-the-amortisation-schedule\" class=\"gb-headline gb-headline-0e001823 gb-headline-text\">The rate carries through to the amortisation schedule<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Once the discount rate has been chosen, it carries through to the amortisation schedule. This ties the rate decision, calculation, accruals and accounting together. <\/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\">Monthly interest calculation<\/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\">Allocation of payments<\/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\">Reduction of the lease liability<\/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\">Remaining liability per period<\/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\">Basis for the accounting journal<\/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>Read more about the discount rate under 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\">Portfolio<\/p>\n\n\n\n<h2 id=\"manage-rates-per-lease-or-per-portfolio\" class=\"gb-headline gb-headline-250fd108 gb-headline-text\">Manage rates per lease or per portfolio<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Some leases require an individual rate assessment. For leases with a similar term, currency and risk profile, the same rate can be used where the entity considers this appropriate.  <\/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\">Rate per individual lease<\/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\">The same rate on similar leases<\/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\">Rates per company<\/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\">Rates per currency<\/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\">Rates per term<\/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\">Documentation<\/p>\n\n\n\n<h2 id=\"documented-assumptions-for-the-audit\" class=\"gb-headline gb-headline-b72b574d gb-headline-text\">Documented assumptions for the audit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">During the audit, the entity must be able to show which rate has been applied to each lease. ShareControl IFRS 16 lets you register the discount rate on the lease and attach relevant information and documentation to it.  <\/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\">Which rate is registered on the lease<\/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\">Which discount rate category the rate is linked to<\/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\">Which calculation and amortisation schedule the rate underlies<\/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\">History of changes to the lease<\/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\">Manage discount rates with full control<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">See how ShareControl IFRS 16 makes it easier to document rate decisions, calculate lease liabilities and ensure traceability in the IFRS 16 process.<\/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 a demo<\/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 a demo of ShareControl here!<\/h3><\/div><p class=\"uagb-ifb-desc\">Book a meeting with us and we will show you how the discount rate is registered, documented and used in the calculation in 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\/en\/contact-us\/\"><span class=\"gb-button-text\">Contact our expert<\/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\">Relaterte funksjoner<\/p>\n\n\n\n<h2 id=\"related-sharecontrol-ifrs-16-features\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Related ShareControl IFRS 16 features<\/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\">Registration and classification \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\">Lease modifications \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\">Accounting and journal entries \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\">Consolidation &amp; multi-currency \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\">Note disclosures \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\">Audit trail \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\">Security \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\">Integrations \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=\"frequently-asked-questions\" class=\"gb-headline gb-headline-6b7d44d8 gb-headline-text\">Frequently Asked Questions<\/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\\\/en\\\/products\\\/ifrs-16-system\\\/how-the-discount-rate-is-handled-in-sharecontrol-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What does ShareControl IFRS 16 automate, and what do we need to assess ourselves?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The choice of rate itself is a professional judgement made by the entity. ShareControl provides a structure for documenting that choice, automates the calculation of the present value, lease liability and amortisation schedule, and applies the same rate consistently in the consolidation.\"}},{\"@type\":\"Question\",\"name\":\"Can we use one common rate for several leases (portfolio rate)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A portfolio rate is not a separate rate type under IFRS 16. The same rate can nevertheless be used for a portfolio of similar leases, typically leases with a similar term, currency and risk profile, where the entity considers this appropriate. In ShareControl, the rate is registered on each of those leases with the same discount rate category, so the grouping is visible in the portfolio.\"}},{\"@type\":\"Question\",\"name\":\"Does the rate need to change when a lease is modified or reassessed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Some reassessments and modifications require a revised discount rate, while other changes are calculated using the original rate. ShareControl updates the calculation and amortisation schedule from the same data and keeps the history of registered rates.\"}},{\"@type\":\"Question\",\"name\":\"Should we use the implicit rate or the incremental borrowing rate under IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IFRS 16 requires the interest rate implicit in the lease to be used if that rate can be readily determined. If it cannot, the lessee's incremental borrowing rate is used. The entity makes this assessment itself, normally in dialogue with its auditor. In ShareControl, the chosen rate is registered on the lease and linked to a discount rate category that you define yourselves.\"}},{\"@type\":\"Question\",\"name\":\"What is the incremental borrowing rate, and how is it determined?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The incremental borrowing rate is the rate of interest the lessee would have to pay to borrow, over a similar term and with similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. Determining it is a professional judgement the entity makes, typically per company or market. In ShareControl, the rate determined is registered on the lease, and a fuller explanation can be added in the comments field.\"}},{\"@type\":\"Question\",\"name\":\"How is the rate decision documented for the auditor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The rate and the discount rate category are held on each individual lease, together with any comments and attached documentation. The auditor can follow the rate from the lease to the calculation and the amortisation schedule, and the data sits in the group's own 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\">What does ShareControl IFRS 16 automate, and what do we need to assess ourselves?<\/h3><\/div><div class=\"uagb-faq-content\"><p>The choice of rate itself is a professional judgement made by the entity. ShareControl provides a structure for documenting that choice, automates the calculation of the present value, lease liability and amortisation schedule, and applies the same rate consistently in the consolidation.<\/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\">Can we use one common rate for several leases (portfolio rate)?<\/h3><\/div><div class=\"uagb-faq-content\"><p>A portfolio rate is not a separate rate type under IFRS 16. The same rate can nevertheless be used for a portfolio of similar leases, typically leases with a similar term, currency and risk profile, where the entity considers this appropriate. In ShareControl, the rate is registered on each of those leases with the same discount rate category, so the grouping is visible in the portfolio.<\/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\">Does the rate need to change when a lease is modified or reassessed?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Some reassessments and modifications require a revised discount rate, while other changes are calculated using the original rate. ShareControl updates the calculation and amortisation schedule from the same data and keeps the history of registered rates.<\/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\">Should we use the implicit rate or the incremental borrowing rate under IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>IFRS 16 requires the interest rate implicit in the lease to be used if that rate can be readily determined. If it cannot, the lessee&#8217;s incremental borrowing rate is used. The entity makes this assessment itself, normally in dialogue with its auditor. In ShareControl, the chosen rate is registered on the lease and linked to a discount rate category that you define yourselves.<\/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\">What is the incremental borrowing rate, and how is it determined?<\/h3><\/div><div class=\"uagb-faq-content\"><p>The incremental borrowing rate is the rate of interest the lessee would have to pay to borrow, over a similar term and with similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. Determining it is a professional judgement the entity makes, typically per company or market. In ShareControl, the rate determined is registered on the lease, and a fuller explanation can be added in the comments field.<\/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\">How is the rate decision documented for the auditor?<\/h3><\/div><div class=\"uagb-faq-content\"><p>The rate and the discount rate category are held on each individual lease, together with any comments and attached documentation. The auditor can follow the rate from the lease to the calculation and the amortisation schedule, and the data sits in the group&#8217;s own Microsoft 365.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>How it works How the discount rate works in ShareControl IFRS 16 ShareControl keeps the rate, lease data, payment schedule and documentation in the same solution. Once the rate is registered, it is used directly to calculate the lease liability, the right-of-use asset and the amortisation schedule. 1 Register the lease, payment schedule, lease term &#8230; <a title=\"How the discount rate is handled in ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/how-the-discount-rate-is-handled-in-sharecontrol-ifrs-16\/\" aria-label=\"Read more about How the discount rate is handled in ShareControl IFRS 16\">Read more<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":7869,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-18101","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>How the discount rate is handled in ShareControl IFRS 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Bryne","author_link":"https:\/\/sharecontrol.io\/en\/author\/ragnar\/"},"uagb_comment_info":0,"uagb_excerpt":"How it works How the discount rate works in ShareControl IFRS 16 ShareControl keeps the rate, lease data, payment schedule and documentation in the same solution. 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