{"id":18155,"date":"2026-09-22T15:41:23","date_gmt":"2026-09-22T14:41:23","guid":{"rendered":"https:\/\/sharecontrol.io\/products\/ifrs-16-system\/note-disclosures-in-sharecontrol-ifrs-16\/"},"modified":"2026-10-04T21:05:01","modified_gmt":"2026-10-04T20:05:01","slug":"note-disclosures-in-sharecontrol-ifrs-16","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/note-disclosures-in-sharecontrol-ifrs-16\/","title":{"rendered":"Note disclosures 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=\"note-disclosures-in-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Note disclosures in ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 delivers a ready-made basis for the note disclosures, built on the same data as the calculations and postings. It covers lease liabilities, right-of-use assets, depreciation, interest expense, movements in the period and the maturity analysis, both per company and consolidated. The figures can be exported to Excel or read directly in Power BI. The system is a Microsoft 365 app that runs in the entity&#8217;s own environment and is developed and maintained by state-authorised public accountants.<\/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 demo and we will show you how the disclosure basis, the maturity analysis and the audit trail connect to the calculations and postings.<\/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-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\">Requirements<\/p>\n\n\n\n<h2 id=\"what-does-ifrs-16-require-in-the-note-disclosures\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">What does IFRS 16 require in the note disclosures?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16 requires the entity to disclose how leases affect the balance sheet, profit or loss and cash flows, in enough detail for a reader to assess the effect. In practice, this means figures for the liability and the asset, the expenses for the period, movements during the year and an overview of when payments fall due. <\/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\">Carrying amount of lease liabilities<\/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\">Right-of-use assets by class of underlying asset<\/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\">Depreciation for the period by class of underlying asset<\/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\">Interest expense on lease liabilities<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-90190ec5\"><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\">Total cash outflow for leases<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-570e00f7\"><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\">Maturity analysis of future payments<\/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<div class=\"gb-container gb-container-18d6232f\">\n\n<p class=\"gb-headline gb-headline-4691df2b gb-headline-text\">Maturity analysis<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-be59e701\">\n\n<p class=\"gb-headline gb-headline-06a5c262 gb-headline-text\">Breakdown of right-of-use assets<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-26e36663\">\n\n<p class=\"gb-headline gb-headline-64d2f321 gb-headline-text\">Expense components<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-15f72873\">\n\n<p class=\"gb-headline gb-headline-a6cfcc2d gb-headline-text\">Qualitative disclosures<\/p>\n\n<\/div>\n<\/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-disclosure-basis-is-produced-in-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">How the disclosure basis is produced in ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl uses the same data for calculations, journal entries, reporting and note disclosures. The disclosure basis is therefore not a separate compilation but an extract of figures that have already been calculated and checked. <\/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 leases with terms, payment schedule, discount rate and documentation.<\/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\">The calculations are updated for the lease liability, right-of-use asset and accruals.<\/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 disclosure basis is generated per company or for the group, including movements and the maturity analysis.<\/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 figures are exported to Excel or read in Power BI, and the history is kept for 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>You have to dare to go inside and look at the system to understand the logic. Then you get a greater understanding and an exercise you should do to see that it is correct. Then you know that it is right for the auditors and you pass the inspection in a safer and more secure way.  <\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-124e8af8 gb-headline-text\"><em>\u2013 <strong><a type=\"link\" href=\"https:\/\/www.linkedin.com\/in\/elisabeth-croce-35a75b30\/\" id=\"https:\/\/www.linkedin.com\/in\/elisabeth-croce-35a75b30\/\" target=\"_blank\" rel=\"noreferrer noopener\">Elisabeth Croce<\/a><\/strong>, Business Controller<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Fr\u00f6sunda<\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-83709aa6 gb-headline-text\"><span style=\"text-decoration: underline;\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/en\/customer-stories\/frosunda\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/frosunda-norlandia\/\"><strong>See Fr\u00f6sunda Case \u2192<\/strong><\/a><\/span><\/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>ShareControl IFRS 16 is a user-friendly and flexible solution that continuously shows us the source of our data. We have over 100 contracts in the system and find that it offers us excellent visibility. This ensures accurate reporting and ensures we have a single repository for the data. The time spent by the team on IFRS 16 compliance has reduced as a result of the implementation of ShareControl.    <\/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\">Contents<\/p>\n\n\n\n<h2 id=\"what-does-the-disclosure-basis-in-sharecontrol-ifrs-16-include\" class=\"gb-headline gb-headline-4fab2c58 gb-headline-text\">What does the disclosure basis in ShareControl IFRS 16 include?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The disclosure basis in ShareControl IFRS 16 covers the main IFRS 16 areas a lessee reports on, with figures that can be used directly in the note tables.<\/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\">Area<\/th><th class=\"has-text-align-left\" data-align=\"left\">What the basis shows in ShareControl IFRS 16<\/th><\/tr><\/thead><tbody><tr><td><strong>Lease liabilities<\/strong><\/td><td>Carrying amount per company and period<\/td><\/tr><tr><td><strong>Right-of-use assets<\/strong><\/td><td>Values by class of underlying asset or category<\/td><\/tr><tr><td><strong>Depreciation<\/strong><\/td><td>Depreciation of right-of-use assets for the period<\/td><\/tr><tr><td><strong>Interest expense<\/strong><\/td><td>Interest on lease liabilities recognised in profit or loss<\/td><\/tr><tr><td><strong>Movements in the period<\/strong><\/td><td>Additions, disposals, changes and reduction for the period<\/td><\/tr><tr><td><strong>Maturity analysis<\/strong><\/td><td>Future lease payments by maturity band<\/td><\/tr><tr><td><strong>Cash flow<\/strong><\/td><td>Lease payments in the period<\/td><\/tr><tr><td><strong>Changes in the portfolio<\/strong><\/td><td>Modifications, reassessments and terminations<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-200ef46d\">\n<div class=\"gb-container gb-container-c7f8688b\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-38fd45ff\">\n<div class=\"gb-grid-column gb-grid-column-d0ad0df7\"><div class=\"gb-container gb-container-d0ad0df7\">\n\n<p class=\"gb-headline gb-headline-8e5cfd2b gb-headline-text\">Maturity analysis<\/p>\n\n\n\n<h2 id=\"the-maturity-analysis-is-a-separate-report\" class=\"gb-headline gb-headline-3cbaf5a4 gb-headline-text\">The maturity analysis is a separate report<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The maturity analysis is not built by hand at year-end. It is a report in ShareControl IFRS 16 that takes future lease payments from the same payment schedules the liability is calculated from. The report runs for the individual company and for the group.  <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e2f31e07\"><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\">Future lease payments by maturity band<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-442db1f1\"><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 payment schedule as the liability<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-522bda0b\"><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\">Per company or consolidated<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9eb7502c\"><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\">Updated when leases change or are added<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-22e1d6e8\"><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\">Can be exported to Excel or read in Power BI<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-090203ab\"><div class=\"gb-container gb-container-090203ab\">\n\n<p class=\"gb-headline gb-headline-de99ad50 gb-headline-text\">Export<\/p>\n\n\n\n<h2 id=\"how-are-the-disclosure-figures-exported\" class=\"gb-headline gb-headline-0e001823 gb-headline-text\">How are the disclosure figures exported?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The disclosure basis can be exported to Excel for further work during the year-end close, or read directly in Power BI. ShareControl IFRS 16 is a Microsoft 365 app, so Power BI reads the data without a separate integration or intermediate export file. <\/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\">Export to Excel and Power BI<\/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\">Posting basis as an accounting journal<\/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\">Direct ERP integration as an add-on<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-fe471a10\">\n<div class=\"gb-container gb-container-5b40699f\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-2ed09d41\">\n<div class=\"gb-grid-column gb-grid-column-7527a636\"><div class=\"gb-container gb-container-7527a636\">\n\n<p class=\"gb-headline gb-headline-cba206fa gb-headline-text\">Group<\/p>\n\n\n\n<h2 id=\"disclosure-basis-per-company-and-for-the-group\" class=\"gb-headline gb-headline-2fff56de gb-headline-text\">Disclosure basis per company and for the group<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In a group, the problem is rarely the individual company&#8217;s figures. It is that the companies use different spreadsheets, different assumptions and different versions. ShareControl gives every company in the group the same calculation basis, and the disclosure basis can be run both locally and consolidated from the same source.  <\/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\">Basis per legal entity<\/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\">Consolidated basis across companies<\/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\">Translation of leases in foreign currency<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-50a9d500\"><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\">Exchange rates from Norges Bank, Sveriges Riksbank, or the group&#8217;s own rates<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-ec7a8a0c\"><div class=\"gb-container gb-container-ec7a8a0c\">\n\n<div class=\"wp-block-uagb-image uagb-block-5e2dab13 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Eksempel-konsolidert-notegrunnlag-pa-tvers-av-selskaper.webp\" alt=\"Eksempel: konsolidert notegrunnlag pa\u030a tvers av selskaper\" class=\"uag-image-18006\" width=\"800\" height=\"800\" title=\"Eksempel: konsolidert notegrunnlag pa\u030a tvers av selskaper\" loading=\"lazy\" role=\"img\" \/><\/figure><\/div>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-d5ee48de\">\n<div class=\"gb-container gb-container-6b7bd6cd\">\n<div class=\"gb-container gb-container-5fedef20\">\n\n<p class=\"gb-headline gb-headline-ec0c5aa3 gb-headline-text\">Reporting process<\/p>\n\n\n\n<h2 id=\"why-do-note-disclosures-become-complicated\" class=\"gb-headline gb-headline-05de90fe gb-headline-text\">Why do note disclosures become complicated?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Note disclosures become complicated because the figures come from several sources: the ERP system, spreadsheets and a separate lease register. Each source must be reconciled with the others before the note can be finalised, and the reconciliation is often done late in the year-end close. <\/p>\n\n\n<div class=\"gb-container gb-container-0531fe31\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Challenge<\/th><th class=\"has-text-align-left\" data-align=\"left\">Example<\/th><th class=\"has-text-align-left\" data-align=\"left\">Consequence<\/th><\/tr><\/thead><tbody><tr><td><strong>Several data sources<\/strong><\/td><td>ERP, Excel and a separate lease register<\/td><td>The note figures must be compiled manually, and differences are found late<\/td><\/tr><tr><td><strong>Changes to leases<\/strong><\/td><td>Modifications, reassessments, terminations and new leases<\/td><td>The note must be updated with the correct effect of each change<\/td><\/tr><tr><td><strong>Several companies<\/strong><\/td><td>A group with local entities and their own spreadsheets<\/td><td>The group note requires all companies to use the same calculation basis<\/td><\/tr><tr><td><strong>Several currencies<\/strong><\/td><td>Leases in foreign currency<\/td><td>The exchange-rate basis must be documented and used consistently in the note<\/td><\/tr><tr><td><strong>Audit<\/strong><\/td><td>The auditor asks for the basis behind a figure in the note<\/td><td>The figure must be traceable back to the lease and calculation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/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\">See the disclosure basis in your own Microsoft 365<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Book a demo and we will show you how the disclosure basis, the maturity analysis and the audit trail connect to the calculations and postings.<\/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 demo and we will show you how the disclosure basis, the maturity analysis and the audit trail connect to the calculations and postings.<\/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\">Related features<\/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\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/\"><\/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-8c2140f1\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/how-the-discount-rate-is-handled-in-sharecontrol-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-6ac40315 gb-headline-text\">Discount rate \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2f4ffb75\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-modifications-and-reassessments-in-sharecontrol-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Lease modifications \u2192<\/p>\n\n<\/div>\n\n<a class=\"gb-container gb-container-1d418366\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\/\">\n\n<p class=\"gb-headline gb-headline-fe408ea1 gb-headline-text\">Accounting and journal entries \u2192<\/p>\n\n<\/a>\n\n<div class=\"gb-container gb-container-b734e747\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/multi-currency-and-group-consolidation-of-leases\/\"><\/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-bbc7167b\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/audit-trail-and-documentation\/\"><\/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\/en\/products\/security-in-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\/en\/products\/ifrs-16-system\/sharecontrol-ifrs-16-integrations\/\"><\/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\\\/note-disclosures-in-sharecontrol-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Does ShareControl deliver a ready-made disclosure basis, or only raw data?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl IFRS 16 delivers a ready-made disclosure basis. The figures for lease liabilities, right-of-use assets, depreciation, interest expense, movements in the period and the maturity analysis come from the same calculations the postings are based on, and can be used directly in the note tables.\"}},{\"@type\":\"Question\",\"name\":\"Is the maturity analysis available as a separate report?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. The maturity analysis is a report in ShareControl IFRS 16 that splits future lease payments into maturity bands, based on the same payment schedules the lease liability is calculated from. The report runs both per company and consolidated.\"}},{\"@type\":\"Question\",\"name\":\"Can we get the disclosure basis both per company and for the group?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. The disclosure basis can be run for the individual company and consolidated across the companies in the group. Both levels are based on the same calculation basis, so local and group figures do not come from different sources.\"}},{\"@type\":\"Question\",\"name\":\"Can the disclosure figures be exported to Excel?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. The disclosure basis can be exported to Excel for further work during the year-end close. The export contains the same figures shown in the solution, so there are no differences between the report and the spreadsheet.\"}},{\"@type\":\"Question\",\"name\":\"Does the disclosure basis work with Power BI?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. ShareControl IFRS 16 is a Microsoft 365 app, and Power BI reads the data directly without a separate integration or intermediate export file. The reports can therefore be refreshed against the same source the accounts use.\"}},{\"@type\":\"Question\",\"name\":\"How are leases in foreign currency handled in the note?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Leases in foreign currency are translated into the functional currency and the group's presentation currency in the calculation, and the disclosure basis uses the same exchange-rate basis. Exchange rates can be retrieved automatically from central banks, or registered as the group's own rates.\"}},{\"@type\":\"Question\",\"name\":\"What happens to the note when a lease changes during the year?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Modifications, reassessments and terminations update the calculation, and the effect is included in the movements for the period. The disclosure basis is taken from the updated calculation, so the note does not have to be adjusted manually afterwards.\"}}]}<\/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\">Does ShareControl deliver a ready-made disclosure basis, or only raw data?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl IFRS 16 delivers a ready-made disclosure basis. The figures for lease liabilities, right-of-use assets, depreciation, interest expense, movements in the period and the maturity analysis come from the same calculations the postings are based on, and can be used directly in the note tables.<\/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\">Is the maturity analysis available as a separate report?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Yes. The maturity analysis is a report in ShareControl IFRS 16 that splits future lease payments into maturity bands, based on the same payment schedules the lease liability is calculated from. The report runs both per company and consolidated.<\/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\">Can we get the disclosure basis both per company and for the group?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Yes. The disclosure basis can be run for the individual company and consolidated across the companies in the group. Both levels are based on the same calculation basis, so local and group figures do not come from different sources.<\/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\">Can the disclosure figures be exported to Excel?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Yes. The disclosure basis can be exported to Excel for further work during the year-end close. The export contains the same figures shown in the solution, so there are no differences between the report and the spreadsheet.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a3e27d07 \" 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 disclosure basis work with Power BI?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Yes. ShareControl IFRS 16 is a Microsoft 365 app, and Power BI reads the data directly without a separate integration or intermediate export file. The reports can therefore be refreshed against the same source the accounts use.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-fe050d7f \" 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 are leases in foreign currency handled in the note?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Leases in foreign currency are translated into the functional currency and the group&#8217;s presentation currency in the calculation, and the disclosure basis uses the same exchange-rate basis. Exchange rates can be retrieved automatically from central banks, or registered as the group&#8217;s own rates.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-50c0d0e8 \" 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 happens to the note when a lease changes during the year?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Modifications, reassessments and terminations update the calculation, and the effect is included in the movements for the period. The disclosure basis is taken from the updated calculation, so the note does not have to be adjusted manually afterwards.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>How it works How the disclosure basis is produced in ShareControl IFRS 16 ShareControl uses the same data for calculations, journal entries, reporting and note disclosures. The disclosure basis is therefore not a separate compilation but an extract of figures that have already been calculated and checked. 1 Register the leases with terms, payment schedule, &#8230; <a title=\"Note disclosures in ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/note-disclosures-in-sharecontrol-ifrs-16\/\" aria-label=\"Read more about Note disclosures 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-18155","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>Note disclosures in ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"IFRS 16 note disclosures in ShareControl: a ready-made basis with lease liabilities, depreciation, interest and maturity analysis per company and group.\" \/>\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\/en\/products\/ifrs-16-system\/note-disclosures-in-sharecontrol-ifrs-16\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Note disclosures in ShareControl IFRS 16\" \/>\n<meta property=\"og:description\" content=\"IFRS 16 note disclosures in ShareControl: a ready-made basis with lease liabilities, depreciation, interest and maturity analysis per company and group.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/note-disclosures-in-sharecontrol-ifrs-16\/\" \/>\n<meta property=\"og:site_name\" content=\"ShareControl\" 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