{"id":18143,"date":"2026-06-23T12:40:40","date_gmt":"2026-06-23T11:40:40","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/flervaluta-och-koncernkonsolidering-av-leasingavtal-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-02T13:22:40","modified_gmt":"2026-10-02T12:22:40","slug":"flervaluta-och-koncernkonsolidering-av-leasingavtal","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/flervaluta-och-koncernkonsolidering-av-leasingavtal\/","title":{"rendered":"Flervaluta och koncernkonsolidering av leasingavtal 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=\"flervaluta-och-koncernkonsolidering-av-leasingavtal-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Flervaluta och koncernkonsolidering av leasingavtal i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r leasingavtal hanteras i flera bolag, l\u00e4nder och valutor blir IFRS 16 snabbt mer \u00e4n en ber\u00e4knings\u00f6vning. ShareControl IFRS 16 hanterar automatiskt avtalsvaluta, funktionell valuta och koncernens rapportvaluta i samma underlag och st\u00f6der valutahantering av IFRS 16-poster enligt principerna i IAS 21. <\/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 ShareControl IFRS 16 hanterar leasingavtal i flera bolag och valutor, fr\u00e5n lokala siffror till koncernrapportering.<\/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-hanteras-flervaluta-och-koncernrapportering-av-leasingavtal-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">S\u00e5 hanteras flervaluta och koncernrapportering av leasingavtal i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 samlar leasingavtal, bolagsstruktur, valutor, valutakurser och ber\u00e4kningar i samma l\u00f6sning. Lokala siffror kan d\u00e4rmed rapporteras separat, samtidigt som koncernen f\u00e5r ett samlat IFRS 16-underlag. <\/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\">Skapa koncernstrukturen med bolag, l\u00e4nder, valutor och rapporteringsenheter.<\/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 leasingavtal i avtalsvalutan med relevanta IFRS 16-antaganden.<\/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\">H\u00e4mta eller registrera valutakurser f\u00f6r korrekt valutahantering och rapportering.<\/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\">Rapportera IFRS 16-data p\u00e5 bolags- och koncernniv\u00e5 med dokumenterat underlag.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5ed41ba0\">\n<div class=\"gb-container gb-container-02d5e76c\">\n<div class=\"gb-container gb-container-cbe76475\">\n\n<p class=\"gb-headline gb-headline-d30d1d33 gb-headline-text\">IFRS 16-valutahantering<\/p>\n\n\n\n<h2 id=\"korrekt-valutahantering-av-ifrs-16poster-i-sharecontrol\" class=\"gb-headline gb-headline-5c2870e4 gb-headline-text\">Korrekt valutahantering av IFRS 16-poster i ShareControl<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vid rapportering i en annan valuta anv\u00e4nds olika valutakurser beroende p\u00e5 vilken del av IFRS 16-r\u00f6relserna som r\u00e4knas om. ShareControl IFRS 16 hanterar detta per post, s\u00e5 att ing\u00e5ende balans, periodens r\u00f6relser och utg\u00e5ende balans kan rapporteras med r\u00e4tt kursunderlag. <\/p>\n\n\n<div class=\"gb-container gb-container-3febb1b0\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>IFRS 16-post<\/strong><\/td><td><strong>Valutahantering i ShareControl IFRS 16<\/strong><\/td><td><strong>F\u00f6rklaring<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Ing\u00e5ende leasingskuld<\/strong><\/td><td>F\u00f6reg\u00e5ende periods balansdagskurs<\/td><td>S\u00e4kerst\u00e4ller kontinuitet med det v\u00e4rde som rapporterades f\u00f6reg\u00e5ende period<\/td><\/tr><tr><td><strong>Leasingavgifter (kassafl\u00f6de)<\/strong><\/td><td>Periodens kurs<\/td><td>Betalningar r\u00e4knas om till periodens valutakurs<\/td><\/tr><tr><td><strong>R\u00e4ntekostnad<\/strong><\/td><td>Periodens kurs \/ genomsnittskurs<\/td><td>R\u00e4nteeffekten rapporteras till periodens valutakurs<\/td><\/tr><tr><td><strong>Utg\u00e5ende leasingskuld<\/strong><\/td><td>Balansdagskurs<\/td><td>Den utg\u00e5ende leasingskulden rapporteras till balansdagskursen<\/td><\/tr><tr><td><strong>Kortfristig del av leasingskulden<\/strong><\/td><td>Balansdagskurs<\/td><td>Den kortfristiga delen f\u00f6ljer balansdagskursen f\u00f6r leasingskulden<\/td><\/tr><tr><td><strong>Nyttjander\u00e4ttstillg\u00e5ng<\/strong><\/td><td>Transaktionsdagens kurs vid v\u00e4rdering till anskaffningsv\u00e4rde<\/td><td>Nyttjander\u00e4ttstillg\u00e5ngen \u00e4r en icke-monet\u00e4r post och r\u00e4knas d\u00e4rf\u00f6r inte om l\u00f6pande vid kursf\u00f6r\u00e4ndringar<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"gb-headline gb-headline-9c4de2bc gb-headline-text\">ShareControl IFRS 16 anv\u00e4nder olika valutakurser beroende p\u00e5 vilken post som r\u00e4knas om. Den ing\u00e5ende leasingskulden bygger p\u00e5 f\u00f6reg\u00e5ende periods balansdagskurs, periodens betalningar och r\u00e4ntor r\u00e4knas om till periodens kurs, medan den utg\u00e5ende leasingskulden och den kortfristiga delen rapporteras till balansdagskursen. Nyttjander\u00e4ttstillg\u00e5ngen hanteras separat och v\u00e4rderas normalt till transaktionsdagens kurs n\u00e4r den v\u00e4rderas till anskaffningsv\u00e4rde.  <br> <br><strong>Vid omr\u00e4kning fr\u00e5n ett dotterbolags funktionella valuta till koncernens rapportvaluta g\u00e4ller s\u00e4rskilda regler. <\/strong>D\u00e5 r\u00e4knas alla tillg\u00e5ngar och skulder, inklusive nyttjander\u00e4ttstillg\u00e5ngen och leasingskulden, om till balansdagskursen.<\/p>\n\n<\/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\">Leasingavtalets valuta<\/p>\n\n\n\n<h2 id=\"leasingavtal-i-en-annan-valuta-an-bolagets-funktionella-valuta\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">Leasingavtal i en annan valuta \u00e4n bolagets funktionella valuta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r leasingavtalets valuta skiljer sig fr\u00e5n bolagets funktionella valuta hanteras nyttjander\u00e4ttstillg\u00e5ngen och leasingskulden olika.<\/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\">Nyttjander\u00e4ttstillg\u00e5ngen v\u00e4rderas normalt till valutakursen p\u00e5 transaktionsdagen och r\u00e4knas inte om l\u00f6pande enbart p\u00e5 grund av kursf\u00f6r\u00e4ndringar n\u00e4r den v\u00e4rderas till anskaffningsv\u00e4rde.<\/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\">Leasingskulden \u00e4r en monet\u00e4r post och r\u00e4knas om till balansdagskursen vid varje rapporteringstidpunkt.<\/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\"><strong>Valutakursdifferanser<\/strong> p\u00e5 leasingskulden redovisas normalt i resultatet.<\/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-5278cbc2 gb-headline-text\">Rapportvaluta<\/p>\n\n\n\n<h2 id=\"fran-funktionell-valuta-till-koncernens-rapportvaluta\" class=\"gb-headline gb-headline-eb30ade8 gb-headline-text\">Fr\u00e5n funktionell valuta till koncernens rapportvaluta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Valutaomr\u00e4kning vid koncernrapportering \u00e4r en annan fr\u00e5ga \u00e4n valutahanteringen av det enskilda leasingavtalet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 g\u00f6r det m\u00f6jligt att rapportera lokala IFRS 16-siffror och samtidigt r\u00e4kna om data till koncernens gemensamma rapportvaluta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r ett dotterbolag har en annan funktionell valuta \u00e4n koncernens rapportvaluta r\u00e4knas IFRS 16-siffrorna om enligt principerna i IAS 21.<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d8e9c414\"><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\"> Tillg\u00e5ngar och skulder r\u00e4knas om till balansdagskursen.<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-468fc8b5\"><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\">Int\u00e4kter och kostnader r\u00e4knas om till kurserna p\u00e5 transaktionsdagarna. En genomsnittskurs kan anv\u00e4ndas n\u00e4r den ger en rimlig approximation. <\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-318db586\"><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\">Omr\u00e4kningsdifferenser som uppst\u00e5r vid omr\u00e4kning till koncernens rapportvaluta redovisas i \u00f6vrigt totalresultat (OCI).<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-dfb9e45e\">\n<div class=\"gb-container gb-container-5f086c93\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5d0803f9\">\n<div class=\"gb-grid-column gb-grid-column-782cbf48\"><div class=\"gb-container gb-container-782cbf48\">\n\n<p class=\"gb-headline gb-headline-7d7b2d81 gb-headline-text\">Koncernstruktur<\/p>\n\n\n\n<h2 id=\"rapportering-i-hela-koncernstrukturen\" class=\"gb-headline gb-headline-71b5f38a gb-headline-text\">Rapportering i hela koncernstrukturen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Koncernrapportering b\u00f6rjar med en tydlig struktur. I ShareControl IFRS 16 kan leasingavtal kopplas till juridiska enheter, l\u00e4nder, valutor och rapporteringsniv\u00e5er. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-19a514da\"><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\">Bolag och juridisk enhet<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-cf3770ce\"><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\">Land och region<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-30ba1bd2\"><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\">Lokal valuta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d1036efb\"><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\">Rapporteringsvaluta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-4278b49c\"><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\">Koncernstruktur och konsolideringsniv\u00e5<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-3a41c18d\"><div class=\"gb-container gb-container-3a41c18d\">\n\n<p class=\"gb-headline gb-headline-3d8e3526 gb-headline-text\">Valutakurser<\/p>\n\n\n\n<h2 id=\"hamta-valutakurser-automatiskt-eller-anvand-koncernens-egna-kurser\" class=\"gb-headline gb-headline-b0df7ef9 gb-headline-text\">H\u00e4mta valutakurser automatiskt eller anv\u00e4nd koncernens egna kurser<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl kan h\u00e4mta valutakurser fr\u00e5n centralbanker eller anv\u00e4nda koncernens egna valutakurser. Vilken kurs som anv\u00e4nds beror p\u00e5 vilken del av IFRS 16-r\u00f6relserna eller koncernrapporteringen som r\u00e4knas om.<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a81c39d4\"><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\">Automatisk h\u00e4mtning fr\u00e5n centralbanker<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-1047bd25\"><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\u00f6reg\u00e5ende periods balansdagskurs f\u00f6r ing\u00e5ende balans<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2c30c992\"><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\">Periodens kurs eller genomsnittskurs f\u00f6r betalningar och resultatposter<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-1a951ff0\"><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\">Balansdagskurs f\u00f6r utg\u00e5ende leasingskuld<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7c463057\"><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\">St\u00f6d f\u00f6r koncernens egna valutakurser<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-b0fa269e\">\n<div class=\"gb-container gb-container-b1ed1337\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-d4edcdb8\">\n<div class=\"gb-grid-column gb-grid-column-04636eed\"><div class=\"gb-container gb-container-04636eed\">\n\n<p class=\"gb-headline gb-headline-3845c0b6 gb-headline-text\">Avtalsvaluta<\/p>\n\n\n\n<h2 id=\"leasingavtal-i-olika-valutor\" class=\"gb-headline gb-headline-f9f278d7 gb-headline-text\">Leasingavtal i olika valutor<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 g\u00f6r det m\u00f6jligt att beh\u00e5lla avtalsvalutan p\u00e5 det enskilda leasingavtalet och samtidigt rapportera v\u00e4rdena i bolagets funktionella valuta och koncernens rapportvaluta.<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2f8d90f6\"><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\">Leasingavtal i SEK, NOK, DKK, EUR, GBP och andra valutor<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-564f30ee\"><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\">Avtalsvaluta p\u00e5 det enskilda leasingavtalet<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-b61592c4\"><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\">Funktionell valuta per bolag<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-cbf57dfe\"><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\">Koncernens rapportvaluta p\u00e5 rapportniv\u00e5<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-4f6cc477\"><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\">Sp\u00e5rbarhet fr\u00e5n koncernsiffror till det lokala avtalet<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-cfdbde59\"><div class=\"gb-container gb-container-cfdbde59\">\n\n<div class=\"wp-block-uagb-image uagb-block-4dfe43aa 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\/Setting-entity-currency-in-ShareControl-IFRS-16.webp\" alt=\"Valg av selskapsvaluta i ShareControl IFRS 16\" class=\"uag-image-18022\" width=\"962\" height=\"280\" title=\"Valg av selskapsvaluta i ShareControl IFRS 16\" loading=\"lazy\" role=\"img\" \/><\/figure><\/div>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5606279a\">\n<div class=\"gb-container gb-container-4700c688\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-67b989bd\">\n<div class=\"gb-grid-column gb-grid-column-961fdf6b\"><div class=\"gb-container gb-container-961fdf6b\">\n\n<p class=\"gb-headline gb-headline-f9f82873 gb-headline-text\">Konsolidering<\/p>\n\n\n\n<h2 id=\"automatisk-rapportering-av-leasingdata-i-hela-koncernen\" class=\"gb-headline gb-headline-35221130 gb-headline-text\">Automatisk rapportering av leasingdata i hela koncernen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6r koncerner \u00e4r det viktigt att kunna se b\u00e5de lokala och samlade siffror. ShareControl IFRS 16 g\u00f6r det enklare att rapportera IFRS 16 per bolag, region eller koncern utan att bygga separata Excelmodeller. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ffd08e1d\"><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\">Rapportering per bolag<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-b6b164dd\"><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\">Rapportering per region<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-fefa354c\"><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\">Samlad koncernrapportering<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2b9d8d0f\"><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\">Leasingskulder p\u00e5 koncernniv\u00e5<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-c5c6b0c2\"><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\u00e5ngar p\u00e5 koncernniv\u00e5<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6eeed444\"><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\">Gemensam datamodell och konteringslogik<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-850b9fa6\"><div class=\"gb-container gb-container-850b9fa6\">\n\n<p class=\"gb-headline gb-headline-ca15b279 gb-headline-text\">Dokumentation<\/p>\n\n\n\n<h2 id=\"spara-koncernsiffror-tillbaka-till-lokala-leasingavtal-och-valutakurser-via-revisionssparet\" class=\"gb-headline gb-headline-62e8ee63 gb-headline-text\">Sp\u00e5ra koncernsiffror tillbaka till lokala leasingavtal och valutakurser via revisionssp\u00e5ret<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vid revisionen m\u00e5ste rapporterade koncernsiffror kunna f\u00f6rklaras. ShareControl IFRS 16 bevarar sambandet mellan koncernrapporteringen, de lokala bolagen, valutor, valutakurser, leasingavtal och ber\u00e4kningar. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-5a47e93b\"><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\">Vilka bolag som ing\u00e5r<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7a4bb286\"><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\">Vilka avtal som ing\u00e5r<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e1c89207\"><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 valuta som har anv\u00e4nts<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-3eab95f4\"><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\">Vilka valutakurser som har anv\u00e4nts<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-cbfef6a6\"><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\">Hur siffrorna har ber\u00e4knats<\/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\">F\u00e5 kontroll \u00f6ver IFRS 16 i alla bolag och valutor<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se hur ShareControl IFRS 16 g\u00f6r det enklare att hantera flera valutor, valutakurser, koncernrapportering och sp\u00e5rbarhet i leasingportf\u00f6ljen.<\/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 ShareControl IFRS 16 hanterar leasingavtal i flera bolag och valutor, fr\u00e5n lokala siffror till koncernrapportering. <\/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\/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>\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\/diskonteringsrente-i-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Diskonteringsr\u00e4nta \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\/leasingmodifikasjoner-og-revurderinger\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-faa5ec71 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-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\\\/flervaluta-och-koncernkonsolidering-av-leasingavtal\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Hur hanterar ShareControl IFRS 16 rapportering i flera bolag och valutor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl IFRS 16 samlar leasingavtal, bolagsstruktur, valutor, valutakurser och ber\\u00e4kningar i samma underlag. Det g\\u00f6r det m\\u00f6jligt att rapportera IFRS 16-siffror per bolag, region och koncern, samtidigt som siffrorna kan sp\\u00e5ras tillbaka till det enskilda leasingavtalet.\"}},{\"@type\":\"Question\",\"name\":\"H\\u00e4mtas valutakurserna automatiskt eller manuellt?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl kan h\\u00e4mta valutakurser automatiskt fr\\u00e5n centralbanker, eller anv\\u00e4nda kurser som f\\u00f6retaget sj\\u00e4lv registrerar. Det g\\u00f6r det m\\u00f6jligt att f\\u00f6lja koncernens etablerade principer och rutiner f\\u00f6r valutakurser.\"}},{\"@type\":\"Question\",\"name\":\"Kan vi anv\\u00e4nda koncernens egna valutakurser i st\\u00e4llet f\\u00f6r officiella kurser?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja. Om koncernens rapporteringsprocess anv\\u00e4nder egna valutakurser kan dessa registreras och anv\\u00e4ndas i rapporteringen i st\\u00e4llet f\\u00f6r automatiskt h\\u00e4mtade kurser.\"}},{\"@type\":\"Question\",\"name\":\"Kan ShareControl IFRS 16 rapportera b\\u00e5de per bolag och p\\u00e5 koncernniv\\u00e5?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja. IFRS 16-data kan rapporteras per juridisk enhet, per region och p\\u00e5 samlad koncernniv\\u00e5. B\\u00e5de de lokala bolagen och koncernfunktionen f\\u00e5r relevant rapportering fr\\u00e5n samma underlag.\"}},{\"@type\":\"Question\",\"name\":\"Hur hanterar ShareControl valutakurser i leasingskulden?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl IFRS 16 anv\\u00e4nder olika valutakurser genom r\\u00f6relserna. Den ing\\u00e5ende leasingskulden bygger p\\u00e5 f\\u00f6reg\\u00e5ende periods balansdagskurs, periodens betalningar och r\\u00e4ntor r\\u00e4knas om till periodens kurs, medan den utg\\u00e5ende leasingskulden och den kortfristiga delen rapporteras till balansdagskursen.\"}},{\"@type\":\"Question\",\"name\":\"Hur hanteras nyttjander\\u00e4ttstillg\\u00e5ngen och leasingskulden n\\u00e4r leasingavtalet \\u00e4r i en annan valuta \\u00e4n bolagets funktionella valuta?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nyttjander\\u00e4ttstillg\\u00e5ngen v\\u00e4rderas normalt till valutakursen p\\u00e5 transaktionsdagen n\\u00e4r den v\\u00e4rderas till anskaffningsv\\u00e4rde, medan leasingskulden som monet\\u00e4r post r\\u00e4knas om till balansdagskursen vid varje rapporteringstidpunkt. Kursdifferenser p\\u00e5 leasingskulden redovisas normalt i resultatet.\"}},{\"@type\":\"Question\",\"name\":\"Hur hanteras valuta vid koncernrapportering?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u00e4r ett dotterbolag har en annan funktionell valuta \\u00e4n koncernens rapportvaluta r\\u00e4knas tillg\\u00e5ngar och skulder om till balansdagskursen. Int\\u00e4kter och kostnader r\\u00e4knas om till kurserna p\\u00e5 transaktionsdagarna, och en genomsnittskurs kan anv\\u00e4ndas n\\u00e4r den ger en rimlig approximation. Omr\\u00e4kningsdifferenser redovisas i \\u00f6vrigt totalresultat (OCI).\"}},{\"@type\":\"Question\",\"name\":\"Hur dokumenteras koncernsiffrorna f\\u00f6r revisorn?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl IFRS 16 ger sp\\u00e5rbarhet fr\\u00e5n rapporterade koncernsiffror tillbaka till bolag, leasingavtal, valuta, valutakurs och underliggande ber\\u00e4kningar. Det g\\u00f6r det enklare att dokumentera underlaget f\\u00f6r IFRS 16-rapporteringen f\\u00f6r revisorn.\"}}]}<\/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\">Hur hanterar ShareControl IFRS 16 rapportering i flera bolag och valutor?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl IFRS 16 samlar leasingavtal, bolagsstruktur, valutor, valutakurser och ber\u00e4kningar i samma underlag. Det g\u00f6r det m\u00f6jligt att rapportera IFRS 16-siffror per bolag, region och koncern, samtidigt som siffrorna kan sp\u00e5ras tillbaka till det enskilda leasingavtalet.<\/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\">H\u00e4mtas valutakurserna automatiskt eller manuellt?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl kan h\u00e4mta valutakurser automatiskt fr\u00e5n centralbanker, eller anv\u00e4nda kurser som f\u00f6retaget sj\u00e4lv registrerar. Det g\u00f6r det m\u00f6jligt att f\u00f6lja koncernens etablerade principer och rutiner f\u00f6r valutakurser.<\/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\">Kan vi anv\u00e4nda koncernens egna valutakurser i st\u00e4llet f\u00f6r officiella kurser?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ja. Om koncernens rapporteringsprocess anv\u00e4nder egna valutakurser kan dessa registreras och anv\u00e4ndas i rapporteringen i st\u00e4llet f\u00f6r automatiskt h\u00e4mtade kurser.<\/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\">Kan ShareControl IFRS 16 rapportera b\u00e5de per bolag och p\u00e5 koncernniv\u00e5?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ja. IFRS 16-data kan rapporteras per juridisk enhet, per region och p\u00e5 samlad koncernniv\u00e5. B\u00e5de de lokala bolagen och koncernfunktionen f\u00e5r relevant rapportering fr\u00e5n samma underlag.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-7e3f9345 \" 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 hanterar ShareControl valutakurser i leasingskulden?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl IFRS 16 anv\u00e4nder olika valutakurser genom r\u00f6relserna. Den ing\u00e5ende leasingskulden bygger p\u00e5 f\u00f6reg\u00e5ende periods balansdagskurs, periodens betalningar och r\u00e4ntor r\u00e4knas om till periodens kurs, medan den utg\u00e5ende leasingskulden och den kortfristiga delen rapporteras till balansdagskursen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-c3739695 \" 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 hanteras nyttjander\u00e4ttstillg\u00e5ngen och leasingskulden n\u00e4r leasingavtalet \u00e4r i en annan valuta \u00e4n bolagets funktionella valuta?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Nyttjander\u00e4ttstillg\u00e5ngen v\u00e4rderas normalt till valutakursen p\u00e5 transaktionsdagen n\u00e4r den v\u00e4rderas till anskaffningsv\u00e4rde, medan leasingskulden som monet\u00e4r post r\u00e4knas om till balansdagskursen vid varje rapporteringstidpunkt. Kursdifferenser p\u00e5 leasingskulden redovisas normalt i resultatet.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-44fe9388 \" 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 hanteras valuta vid koncernrapportering?<\/h3><\/div><div class=\"uagb-faq-content\"><p>N\u00e4r ett dotterbolag har en annan funktionell valuta \u00e4n koncernens rapportvaluta r\u00e4knas tillg\u00e5ngar och skulder om till balansdagskursen. Int\u00e4kter och kostnader r\u00e4knas om till kurserna p\u00e5 transaktionsdagarna, och en genomsnittskurs kan anv\u00e4ndas n\u00e4r den ger en rimlig approximation. Omr\u00e4kningsdifferenser redovisas i \u00f6vrigt totalresultat (OCI).<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-227b1f7c \" 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 koncernsiffrorna f\u00f6r revisorn?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl IFRS 16 ger sp\u00e5rbarhet fr\u00e5n rapporterade koncernsiffror tillbaka till bolag, leasingavtal, valuta, valutakurs och underliggande ber\u00e4kningar. Det g\u00f6r det enklare att dokumentera underlaget f\u00f6r IFRS 16-rapporteringen f\u00f6r revisorn.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>S\u00e5 fungerar det S\u00e5 hanteras flervaluta och koncernrapportering av leasingavtal i ShareControl IFRS 16 ShareControl IFRS 16 samlar leasingavtal, bolagsstruktur, valutor, valutakurser och ber\u00e4kningar i samma l\u00f6sning. Lokala siffror kan d\u00e4rmed rapporteras separat, samtidigt som koncernen f\u00e5r ett samlat IFRS 16-underlag. 1 Skapa koncernstrukturen med bolag, l\u00e4nder, valutor och rapporteringsenheter. 2 Registrera leasingavtal i avtalsvalutan &#8230; <a title=\"Flervaluta och koncernkonsolidering av leasingavtal i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/flervaluta-och-koncernkonsolidering-av-leasingavtal\/\" aria-label=\"L\u00e4s mer om Flervaluta och koncernkonsolidering av leasingavtal 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-18143","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>Flervaluta och koncernkonsolidering av leasingavtal i ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"Flervaluta och koncernkonsolidering enligt IFRS 16 i ShareControl: avtalsvaluta, valutakurser och koncernrapportering i ert eget Microsoft 365.\" \/>\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\/flervaluta-och-koncernkonsolidering-av-leasingavtal\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flervaluta och koncernkonsolidering av leasingavtal i ShareControl IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Flervaluta och koncernkonsolidering enligt IFRS 16 i ShareControl: avtalsvaluta, valutakurser och koncernrapportering i ert eget 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