{"id":18094,"date":"2026-06-23T12:40:53","date_gmt":"2026-06-23T11:40:53","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/sa-hanteras-diskonteringsrantan-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-01T15:41:58","modified_gmt":"2026-10-01T14:41:58","slug":"sa-hanteras-diskonteringsrantan-i-sharecontrol-ifrs-16","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/sa-hanteras-diskonteringsrantan-i-sharecontrol-ifrs-16\/","title":{"rendered":"S\u00e5 hanteras diskonteringsr\u00e4ntan i ShareControl IFRS 16"},"content":{"rendered":"<div class=\"gb-container gb-container-67f42e29\">\n<div class=\"gb-container gb-container-a1375558\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-c9696af6\">\n<div class=\"gb-grid-column gb-grid-column-43004a2e\"><div class=\"gb-container gb-container-43004a2e\">\n\n<p class=\"gb-headline gb-headline-db0c3612 gb-headline-text\">ShareControl IFRS 16-funktion<\/p>\n\n\n\n<h1 id=\"sa-hanteras-diskonteringsrantan-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">S\u00e5 hanteras diskonteringsr\u00e4ntan i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Diskonteringsr\u00e4ntan p\u00e5verkar leasingskulden, nyttjander\u00e4ttstillg\u00e5ngen, r\u00e4ntekostnaden och hela amorteringsplanen. ShareControl IFRS 16 g\u00f6r det m\u00f6jligt att registrera diskonteringsr\u00e4ntan p\u00e5 leasingavtalet, kategorisera den och koppla kommentarer och dokumentation till avtalet. Ber\u00e4kning, amorteringsplan och redovisningsunderlag bygger p\u00e5 samma registrering.  <\/p>\n\n\n<div class=\"gb-container gb-container-203c3c1e\">\n<div class=\"gb-container gb-container-08123b43\">\n\n<div class=\"wp-block-uagb-modal uagb-block-0f8cb7dc uagb-modal-wrapper\" data-escpress=\"disable\" data-overlayclick=\"disable\"><div class=\"uagb-spectra-button-wrapper wp-block-button\"><a class=\"uagb-modal-button-link wp-block-button__link uagb-modal-trigger\" href=\"#\" onclick=\"return false;\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"uagb-modal-content-wrapper\"><span class=\"uagb-inline-editing\">Boka en genomg\u00e5ng<\/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\">Boka en genomg\u00e5ng av ShareControl h\u00e4r!<\/h3><\/div><p class=\"uagb-ifb-desc\">Boka ett m\u00f6te med oss s\u00e5 visar vi hur diskonteringsr\u00e4ntan registreras, dokumenteras och anv\u00e4nds i ber\u00e4kningen i ShareControl IFRS 16.<\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ad893ad6\">\n<div class=\"gb-button-wrapper gb-button-wrapper-ee05e61d\">\n\n<a class=\"gb-button gb-button-98e62174\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/\"><span class=\"gb-button-text\">Se IFRS 16-systemet<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-29737b92\"><div class=\"gb-container gb-container-29737b92\"><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-af286f28\">\n<div class=\"gb-container gb-container-260cb892\">\n<div class=\"gb-container gb-container-aabe300d\">\n\n<p class=\"gb-headline gb-headline-bdece1e4 gb-headline-text\">S\u00e5 fungerar det<\/p>\n\n\n\n<h2 id=\"sa-fungerar-diskonteringsrantan-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">S\u00e5 fungerar diskonteringsr\u00e4ntan i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl samlar r\u00e4nta, avtalsdata, betalningsplan och dokumentation i samma l\u00f6sning. N\u00e4r r\u00e4ntan \u00e4r registrerad anv\u00e4nds den direkt i ber\u00e4kningen av leasingskuld, nyttjander\u00e4ttstillg\u00e5ng och amorteringsplan. <\/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\">Registrera avtal, betalningsplan, l\u00f6ptid och valuta.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e55fcbbc\">\n\n<p class=\"gb-headline gb-headline-37a4f62d gb-headline-text\">2<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9c8843f1 gb-headline-text\">Registrera diskonteringsr\u00e4ntan och v\u00e4lj en diskonteringsr\u00e4ntekategori.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-90539668\">\n\n<p class=\"gb-headline gb-headline-75f2d817 gb-headline-text\">3<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7f663478 gb-headline-text\">Systemet ber\u00e4knar nuv\u00e4rde, leasingskuld och amorteringsplan.<\/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\">R\u00e4nta, kategori och eventuella kommentarer f\u00f6ljer avtalet och kan granskas vid revisionen.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-f0bb2e0e\">\n<div class=\"gb-container gb-container-3a7dfc49\">\n<div class=\"gb-container gb-container-abaea47f\">\n\n<p class=\"gb-headline gb-headline-aeabe4e9 gb-headline-text\">Vad v\u00e5ra kunder s\u00e4ger<\/p>\n\n\n\n<h2 id=\"darfor-uppskattar-vara-kunder-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-3a313f9e gb-headline-text\">D\u00e4rf\u00f6r uppskattar v\u00e5ra kunder 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>&#8221;Share Controls styrka \u00e4r att deras IFRS 16-system och professionella expertis ger oss sinnesfrid&#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\/sv\/kundberattelser\/aker-solutions\/\"><span style=\"text-decoration: underline;\"><strong>Se Aker Solutions Case \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bfcffd9f\">\n\n<p class=\"gb-headline gb-headline-30848293 gb-headline-text\"><em>Share Control har utvecklat ett anv\u00e4ndarv\u00e4nligt IFRS 16-system som uppfyller v\u00e5ra rapporteringsskyldigheter enligt IFRS 16. Plattformen \u00e4r l\u00e4tt att navigera och ger b\u00e5de en snabb blick p\u00e5 aktiviteten p\u00e5 enskilda leasingavtal, samtidigt som anv\u00e4ndarna kan gr\u00e4va djupare f\u00f6r att f\u00f6rst\u00e5 enskilda leasingkomponenter. <\/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\/sv\/kundberattelser\/fexco\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/fexco\/\"><span style=\"text-decoration: underline;\"><strong>Se Fexco Case \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ea237df0\">\n<div class=\"gb-container gb-container-c880378c\">\n<div class=\"gb-container gb-container-d2a0d3dc\">\n\n<p class=\"gb-headline gb-headline-4e243cc4 gb-headline-text\">R\u00e4nteval<\/p>\n\n\n\n<h2 id=\"hantering-av-implicit-ranta-och-marginell-laneranta\" class=\"gb-headline gb-headline-4fab2c58 gb-headline-text\">Hantering av implicit r\u00e4nta och marginell l\u00e5ner\u00e4nta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Valet mellan leasingavtalets implicita r\u00e4nta och den marginella l\u00e5ner\u00e4ntan \u00e4r en professionell bed\u00f6mning som f\u00f6retaget g\u00f6r sj\u00e4lv, normalt i dialog med revisorn. I ShareControl IFRS 16 registreras den valda r\u00e4ntan p\u00e5 leasingavtalet och kan kopplas till en diskonteringsr\u00e4ntekategori: en uppslagslista som f\u00f6retaget sj\u00e4lv definierar och kontrollerar.  <\/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\">R\u00e4ntetyp<\/th><th class=\"has-text-align-left\" data-align=\"left\">N\u00e4r anv\u00e4nds den?<\/th><th class=\"has-text-align-left\" data-align=\"left\">Vad ShareControl IFRS 16 dokumenterar<\/th><\/tr><\/thead><tbody><tr><td>Implicit r\u00e4nta<\/td><td>N\u00e4r r\u00e4ntan l\u00e4tt kan fastst\u00e4llas utifr\u00e5n leasingavtalet<\/td><td>Avtalsunderlag, ber\u00e4kningsunderlag och bed\u00f6mning<\/td><\/tr><tr><td>Marginell l\u00e5ner\u00e4nta<\/td><td>N\u00e4r den implicita r\u00e4ntan inte l\u00e4tt kan fastst\u00e4llas<\/td><td>Metod, k\u00e4lla, l\u00f6ptid, valuta och riskbed\u00f6mning<\/td><\/tr><tr><td>R\u00e4nta per avtal<\/td><td>N\u00e4r avtalet kr\u00e4ver en individuell bed\u00f6mning<\/td><td>Avtalsspecifika antaganden och dokumentation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Portef\u00f8ljerente:<\/strong> Portf\u00f6ljr\u00e4nta \u00e4r ingen egen r\u00e4ntetyp enligt IFRS 16. Samma r\u00e4nta kan \u00e4nd\u00e5 anv\u00e4ndas f\u00f6r en portf\u00f6lj av likartade leasingavtal n\u00e4r f\u00f6retaget bed\u00f6mer det som rimligt, vanligtvis avtal med motsvarande l\u00f6ptid, valuta och riskprofil. I ShareControl registreras r\u00e4ntan d\u00e5 p\u00e5 de ber\u00f6rda avtalen med samma diskonteringsr\u00e4ntekategori, s\u00e5 att grupperingen syns i portf\u00f6ljen.  <\/em><\/p>\n\n\n<div class=\"gb-container gb-container-8407f51b\">\n\n<p class=\"gb-headline gb-headline-51bdacb3 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/diskonteringsrente-etter-ifrs-16\/#marginal-lanerente\"><span style=\"text-decoration: underline;\"><strong>L\u00e4s mer om faktorer som p\u00e5verkar den marginella l\u00e5ner\u00e4ntan \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-14d99f8a\">\n<div class=\"gb-container gb-container-703dc0c4\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-ba03fd8f\">\n<div class=\"gb-grid-column gb-grid-column-36292d8b\"><div class=\"gb-container gb-container-36292d8b\">\n\n<p class=\"gb-headline gb-headline-c6e0554b gb-headline-text\">Registrering<\/p>\n\n\n\n<h2 id=\"registrera-diskonteringsrantan-pa-leasingavtalet\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">Registrera diskonteringsr\u00e4ntan p\u00e5 leasingavtalet<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">R\u00e4ntevalet b\u00f6r inte ligga i ett separat kalkylblad. ShareControl IFRS 16 g\u00f6r det m\u00f6jligt att registrera diskonteringsr\u00e4ntan p\u00e5 leasingavtalet och koppla relevanta uppgifter och dokumentation till avtalet.  <\/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\">Diskonteringsr\u00e4nta p\u00e5 det enskilda avtalet<\/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\">Diskonteringsr\u00e4ntekategori fr\u00e5n en lista ni sj\u00e4lva styr<\/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\">Samma r\u00e4nta p\u00e5 likartade avtal<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-816d9a53\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Kommentarer och dokumentation p\u00e5 avtalet<\/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\">Ber\u00e4kning<\/p>\n\n\n\n<h2 id=\"berakna-leasingskulden-utifran-betalningsplan-ranta-och-loptid\" class=\"gb-headline gb-headline-2fff56de gb-headline-text\">Ber\u00e4kna leasingskulden utifr\u00e5n betalningsplan, r\u00e4nta och l\u00f6ptid<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 anv\u00e4nder betalningsplan, diskonteringsr\u00e4nta och leasingperiod f\u00f6r att ber\u00e4kna nuv\u00e4rde och leasingskuld. <\/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\">Nuv\u00e4rde av framtida leasingavgifter<\/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\">Hyresplikt<\/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\">Nyttjander\u00e4ttstillg\u00e5ng<\/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\">R\u00e4ntekostnader \u00f6ver tid<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-922d2075\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Amortering<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-85efb84b\">\n<div class=\"gb-container gb-container-9dc502a7\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-976f910e\">\n<div class=\"gb-grid-column gb-grid-column-b3061f18\"><div class=\"gb-container gb-container-b3061f18\">\n\n<p class=\"gb-headline gb-headline-de99ad50 gb-headline-text\">Amortisering<\/p>\n\n\n\n<h2 id=\"rantan-anvands-vidare-i-amorteringsplanen\" class=\"gb-headline gb-headline-0e001823 gb-headline-text\">R\u00e4ntan anv\u00e4nds vidare i amorteringsplanen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r diskonteringsr\u00e4ntan har valts anv\u00e4nds den vidare i amorteringsplanen. D\u00e4rmed h\u00e4nger r\u00e4nteval, ber\u00e4kning, periodisering och bokf\u00f6ring ihop. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-acb4ad8d\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">M\u00e5natlig r\u00e4nteber\u00e4kning<\/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\">F\u00f6rdelning av betalningar<\/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\">Amortering av leasingskulden<\/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\">Kvarvarande skuld 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\">Underlag f\u00f6r bokf\u00f6ringsjournal<\/span><\/p>\n\n\n<div class=\"gb-container gb-container-27cbc795\">\n\n<p class=\"gb-headline gb-headline-a4d9c9a1 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/diskonteringsrente-etter-ifrs-16\/\"><span style=\"text-decoration: underline;\"><strong>L\u00e4s mer om diskonteringsr\u00e4nta enligt 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\">Portf\u00f6lj<\/p>\n\n\n\n<h2 id=\"hantera-rantor-per-avtal-eller-portfolj\" class=\"gb-headline gb-headline-250fd108 gb-headline-text\">Hantera r\u00e4ntor per avtal eller portf\u00f6lj<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vissa leasingavtal kr\u00e4ver en individuell r\u00e4ntebed\u00f6mning. F\u00f6r avtal med motsvarande l\u00f6ptid, valuta och riskprofil kan samma r\u00e4nta anv\u00e4ndas n\u00e4r f\u00f6retaget bed\u00f6mer det som rimligt.  <\/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\">R\u00e4nta per enskilt avtal<\/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\">Samma r\u00e4nta p\u00e5 likartade avtal<\/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\">R\u00e4ntor per bolag<\/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\">R\u00e4ntor per valuta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-f8aac1e5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">R\u00e4ntor per l\u00f6ptid<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-abfbbab5\"><div class=\"gb-container gb-container-abfbbab5\">\n\n<p class=\"gb-headline gb-headline-5ef51396 gb-headline-text\">Dokumentation<\/p>\n\n\n\n<h2 id=\"dokumenterade-antaganden-infor-revisionen\" class=\"gb-headline gb-headline-b72b574d gb-headline-text\">Dokumenterade antaganden inf\u00f6r revisionen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vid revisionen m\u00e5ste f\u00f6retaget kunna visa vilken r\u00e4nta som har anv\u00e4nts f\u00f6r det enskilda leasingavtalet. ShareControl IFRS 16 g\u00f6r det m\u00f6jligt att registrera diskonteringsr\u00e4ntan p\u00e5 leasingavtalet och koppla relevanta uppgifter och dokumentation till avtalet.  <\/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\">Vilken r\u00e4nta som \u00e4r registrerad p\u00e5 avtalet<\/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\">Vilken diskonteringsr\u00e4ntekategori r\u00e4ntan \u00e4r kopplad till<\/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\">Vilken ber\u00e4kning och amorteringsplan r\u00e4ntan ligger till grund f\u00f6r<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e249e984\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Historik \u00f6ver \u00e4ndringar p\u00e5 avtalet<\/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\">Hantera diskonteringsr\u00e4ntor med full kontroll<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se hur ShareControl IFRS 16 g\u00f6r det enklare att dokumentera r\u00e4ntevalet, ber\u00e4kna leasingskulder och s\u00e4kerst\u00e4lla sp\u00e5rbarhet i IFRS 16-processen.<\/p>\n\n\n<div class=\"gb-container gb-container-f9730d38\">\n<div class=\"gb-container gb-container-6be42cfb\">\n\n<div class=\"wp-block-uagb-modal uagb-block-a3759556 uagb-modal-wrapper\" data-escpress=\"disable\" data-overlayclick=\"disable\"><div class=\"uagb-spectra-button-wrapper wp-block-button\"><a class=\"uagb-modal-button-link wp-block-button__link uagb-modal-trigger\" href=\"#\" onclick=\"return false;\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"uagb-modal-content-wrapper\"><span class=\"uagb-inline-editing\">Boka en genomg\u00e5ng<\/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\">Boka en genomg\u00e5ng av ShareControl h\u00e4r!<\/h3><\/div><p class=\"uagb-ifb-desc\">Boka ett m\u00f6te med oss s\u00e5 visar vi hur diskonteringsr\u00e4ntan registreras, dokumenteras och anv\u00e4nds i ber\u00e4kningen i ShareControl IFRS 16.<\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-26c5fb2a\">\n<div class=\"gb-button-wrapper gb-button-wrapper-73cda074\">\n\n<a class=\"gb-button gb-button-bee7993c\" href=\"https:\/\/sharecontrol.io\/sv\/kontakta-oss\/\"><span class=\"gb-button-text\">Kontakta v\u00e5r 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\">Relaterade funktioner<\/p>\n\n\n\n<h2 id=\"relaterade-sharecontrol-ifrs-16funktioner\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Relaterade ShareControl IFRS 16-funktioner<\/h2>\n\n\n<div class=\"gb-container gb-container-3cda9a74\">\n<div class=\"gb-container gb-container-ff1f116c\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/registrering-og-klassifisering-av-leieavtaler\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-f9de3613 gb-headline-text\">Registrering och klassificering \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2f4ffb75\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/leasingmodifikasjoner-og-revurderinger\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Modifieringar av leasingavtal \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\">Bokf\u00f6ring och verifikationer \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-b734e747\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/flervaluta-og-konsernkonsolidering\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-faa5ec71 gb-headline-text\">Konsolidering och flervaluta \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-8c2140f1\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/noteopplysninger-disclosure\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-6ac40315 gb-headline-text\">Notupplysningar \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\">Revisionssp\u00e5r \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\">S\u00e4kerhet \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-72db8e8f\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/ifrs-16-integrasjoner\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-86406106 gb-headline-text\">Integrationer \u2192<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-c814f759\">\n<div class=\"gb-container gb-container-a10ad32c\">\n\n<h2 id=\"vanliga-fragor\" class=\"gb-headline gb-headline-6b7d44d8 gb-headline-text\">Vanliga fr\u00e5gor<\/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\\\/sv\\\/produkter\\\/ifrs-16-system\\\/sa-hanteras-diskonteringsrantan-i-sharecontrol-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vad automatiserar ShareControl IFRS 16, och vad m\\u00e5ste vi bed\\u00f6ma sj\\u00e4lva?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Sj\\u00e4lva valet av r\\u00e4nta \\u00e4r en professionell bed\\u00f6mning som f\\u00f6retaget g\\u00f6r. ShareControl ger struktur f\\u00f6r att dokumentera valet, automatiserar ber\\u00e4kningen av nuv\\u00e4rde, leasingskuld och amorteringsplan och anv\\u00e4nder samma r\\u00e4nta konsekvent i konsolideringen.\"}},{\"@type\":\"Question\",\"name\":\"Kan vi anv\\u00e4nda en gemensam r\\u00e4nta f\\u00f6r flera avtal (portf\\u00f6ljr\\u00e4nta)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Portf\\u00f6ljr\\u00e4nta \\u00e4r ingen egen r\\u00e4ntetyp enligt IFRS 16. Samma r\\u00e4nta kan \\u00e4nd\\u00e5 anv\\u00e4ndas f\\u00f6r en portf\\u00f6lj av likartade leasingavtal, vanligtvis avtal med motsvarande l\\u00f6ptid, valuta och riskprofil, n\\u00e4r f\\u00f6retaget bed\\u00f6mer det som rimligt. I ShareControl registreras r\\u00e4ntan p\\u00e5 de ber\\u00f6rda avtalen med samma diskonteringsr\\u00e4ntekategori, s\\u00e5 att grupperingen syns i portf\\u00f6ljen.\"}},{\"@type\":\"Question\",\"name\":\"M\\u00e5ste r\\u00e4ntan \\u00e4ndras n\\u00e4r ett leasingavtal modifieras eller ompr\\u00f6vas?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vid vissa ompr\\u00f6vningar och modifieringar ska en reviderad diskonteringsr\\u00e4nta anv\\u00e4ndas, medan andra \\u00e4ndringar ber\\u00e4knas med den ursprungliga r\\u00e4ntan. ShareControl uppdaterar ber\\u00e4kning och amorteringsplan fr\\u00e5n samma dataunderlag och bevarar historiken \\u00f6ver registrerade r\\u00e4ntor.\"}},{\"@type\":\"Question\",\"name\":\"Ska vi anv\\u00e4nda den implicita r\\u00e4ntan eller den marginella l\\u00e5ner\\u00e4ntan enligt IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IFRS 16 kr\\u00e4ver att leasingavtalets implicita r\\u00e4nta anv\\u00e4nds om den l\\u00e4tt kan fastst\\u00e4llas. Om det inte \\u00e4r m\\u00f6jligt anv\\u00e4nds leasetagarens marginella l\\u00e5ner\\u00e4nta. Bed\\u00f6mningen g\\u00f6r f\\u00f6retaget sj\\u00e4lv, normalt i dialog med revisorn. I ShareControl registreras den valda r\\u00e4ntan p\\u00e5 avtalet och kopplas till en diskonteringsr\\u00e4ntekategori som ni sj\\u00e4lva definierar.\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r marginell l\\u00e5ner\\u00e4nta, och hur fastst\\u00e4lls den?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Den marginella l\\u00e5ner\\u00e4ntan \\u00e4r den r\\u00e4nta som leasetagaren skulle beh\\u00f6va betala f\\u00f6r att, med motsvarande l\\u00f6ptid och s\\u00e4kerhet, l\\u00e5na de medel som kr\\u00e4vs f\\u00f6r att anskaffa en tillg\\u00e5ng av motsvarande v\\u00e4rde som nyttjander\\u00e4ttstillg\\u00e5ngen i en liknande ekonomisk milj\\u00f6. Sj\\u00e4lva fastst\\u00e4llandet \\u00e4r en professionell bed\\u00f6mning som f\\u00f6retaget g\\u00f6r, vanligtvis per bolag eller marknad. I ShareControl registreras den fastst\\u00e4llda r\\u00e4ntan p\\u00e5 avtalet, och en utf\\u00f6rligare f\\u00f6rklaring kan l\\u00e4ggas i kommentarsf\\u00e4ltet.\"}},{\"@type\":\"Question\",\"name\":\"Hur dokumenteras r\\u00e4ntevalet f\\u00f6r revisorn?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"R\\u00e4ntan och diskonteringsr\\u00e4ntekategorin ligger p\\u00e5 det enskilda leasingavtalet, tillsammans med eventuella kommentarer och bifogad dokumentation. Revisorn kan f\\u00f6lja r\\u00e4ntan fr\\u00e5n avtalet till ber\\u00e4kningen och amorteringsplanen, och data ligger i koncernens eget Microsoft 365.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5fd5f1c4 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Vad automatiserar ShareControl IFRS 16, och vad m\u00e5ste vi bed\u00f6ma sj\u00e4lva?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Sj\u00e4lva valet av r\u00e4nta \u00e4r en professionell bed\u00f6mning som f\u00f6retaget g\u00f6r. ShareControl ger struktur f\u00f6r att dokumentera valet, automatiserar ber\u00e4kningen av nuv\u00e4rde, leasingskuld och amorteringsplan och anv\u00e4nder samma r\u00e4nta konsekvent i konsolideringen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-0d705461 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Kan vi anv\u00e4nda en gemensam r\u00e4nta f\u00f6r flera avtal (portf\u00f6ljr\u00e4nta)?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Portf\u00f6ljr\u00e4nta \u00e4r ingen egen r\u00e4ntetyp enligt IFRS 16. Samma r\u00e4nta kan \u00e4nd\u00e5 anv\u00e4ndas f\u00f6r en portf\u00f6lj av likartade leasingavtal, vanligtvis avtal med motsvarande l\u00f6ptid, valuta och riskprofil, n\u00e4r f\u00f6retaget bed\u00f6mer det som rimligt. I ShareControl registreras r\u00e4ntan p\u00e5 de ber\u00f6rda avtalen med samma diskonteringsr\u00e4ntekategori, s\u00e5 att grupperingen syns i portf\u00f6ljen.<\/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\">M\u00e5ste r\u00e4ntan \u00e4ndras n\u00e4r ett leasingavtal modifieras eller ompr\u00f6vas?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Vid vissa ompr\u00f6vningar och modifieringar ska en reviderad diskonteringsr\u00e4nta anv\u00e4ndas, medan andra \u00e4ndringar ber\u00e4knas med den ursprungliga r\u00e4ntan. ShareControl uppdaterar ber\u00e4kning och amorteringsplan fr\u00e5n samma dataunderlag och bevarar historiken \u00f6ver registrerade r\u00e4ntor.<\/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\">Ska vi anv\u00e4nda den implicita r\u00e4ntan eller den marginella l\u00e5ner\u00e4ntan enligt IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>IFRS 16 kr\u00e4ver att leasingavtalets implicita r\u00e4nta anv\u00e4nds om den l\u00e4tt kan fastst\u00e4llas. Om det inte \u00e4r m\u00f6jligt anv\u00e4nds leasetagarens marginella l\u00e5ner\u00e4nta. Bed\u00f6mningen g\u00f6r f\u00f6retaget sj\u00e4lv, normalt i dialog med revisorn. I ShareControl registreras den valda r\u00e4ntan p\u00e5 avtalet och kopplas till en diskonteringsr\u00e4ntekategori som ni sj\u00e4lva definierar.<\/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\">Vad \u00e4r marginell l\u00e5ner\u00e4nta, och hur fastst\u00e4lls den?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Den marginella l\u00e5ner\u00e4ntan \u00e4r den r\u00e4nta som leasetagaren skulle beh\u00f6va betala f\u00f6r att, med motsvarande l\u00f6ptid och s\u00e4kerhet, l\u00e5na de medel som kr\u00e4vs f\u00f6r att anskaffa en tillg\u00e5ng av motsvarande v\u00e4rde som nyttjander\u00e4ttstillg\u00e5ngen i en liknande ekonomisk milj\u00f6. Sj\u00e4lva fastst\u00e4llandet \u00e4r en professionell bed\u00f6mning som f\u00f6retaget g\u00f6r, vanligtvis per bolag eller marknad. I ShareControl registreras den fastst\u00e4llda r\u00e4ntan p\u00e5 avtalet, och en utf\u00f6rligare f\u00f6rklaring kan l\u00e4ggas i kommentarsf\u00e4ltet.<\/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\">Hur dokumenteras r\u00e4ntevalet f\u00f6r revisorn?<\/h3><\/div><div class=\"uagb-faq-content\"><p>R\u00e4ntan och diskonteringsr\u00e4ntekategorin ligger p\u00e5 det enskilda leasingavtalet, tillsammans med eventuella kommentarer och bifogad dokumentation. Revisorn kan f\u00f6lja r\u00e4ntan fr\u00e5n avtalet till ber\u00e4kningen och amorteringsplanen, och data ligger i koncernens eget Microsoft 365.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>S\u00e5 fungerar det S\u00e5 fungerar diskonteringsr\u00e4ntan i ShareControl IFRS 16 ShareControl samlar r\u00e4nta, avtalsdata, betalningsplan och dokumentation i samma l\u00f6sning. N\u00e4r r\u00e4ntan \u00e4r registrerad anv\u00e4nds den direkt i ber\u00e4kningen av leasingskuld, nyttjander\u00e4ttstillg\u00e5ng och amorteringsplan. 1 Registrera avtal, betalningsplan, l\u00f6ptid och valuta. 2 Registrera diskonteringsr\u00e4ntan och v\u00e4lj en diskonteringsr\u00e4ntekategori. 3 Systemet ber\u00e4knar nuv\u00e4rde, leasingskuld och amorteringsplan. &#8230; <a title=\"S\u00e5 hanteras diskonteringsr\u00e4ntan i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/sa-hanteras-diskonteringsrantan-i-sharecontrol-ifrs-16\/\" aria-label=\"L\u00e4s mer om S\u00e5 hanteras diskonteringsr\u00e4ntan i ShareControl IFRS 16\">L\u00e4s mer<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":7866,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-18094","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S\u00e5 hanteras diskonteringsr\u00e4ntan i ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"Diskonteringsr\u00e4nta enligt IFRS 16 i ShareControl: implicit r\u00e4nta eller marginell l\u00e5ner\u00e4nta, dokumenterade antaganden och automatisk amorteringsplan.\" \/>\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\/sv\/produkter\/ifrs-16-system\/sa-hanteras-diskonteringsrantan-i-sharecontrol-ifrs-16\/\" \/>\n<meta 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