{"id":18359,"date":"2022-06-27T11:33:17","date_gmt":"2022-06-27T10:33:17","guid":{"rendered":"https:\/\/sharecontrol.io\/okategoriserad\/fremleie-og-ifrs-16\/"},"modified":"2026-10-04T15:36:16","modified_gmt":"2026-10-04T14:36:16","slug":"vidareuthyrning-och-ifrs-16","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/vidareuthyrning-och-ifrs-16\/","title":{"rendered":"Vidareuthyrning och IFRS 16"},"content":{"rendered":"\n

Vidareuthyrning<\/h2>\n\n\n\n

J\u00e4mf\u00f6rt med IAS 17 \u00e4ndrar IFRS 16 hur en mellanliggande leasegivare bed\u00f6mer om ett avtal om vidareuthyrning \u00e4r ett finansiellt leasingavtal. Enligt IFRS 16 ska avtalet om vidareuthyrning klassificeras med h\u00e4nvisning till nyttjander\u00e4ttstillg\u00e5ngen som h\u00e4rr\u00f6r fr\u00e5n huvudleasingavtalet och inte med h\u00e4nvisning till den underliggande tillg\u00e5ngen (IFRS 16.B58 b). Undantaget \u00e4r n\u00e4r huvudleasingavtalet \u00e4r ett korttidsleasingavtal som f\u00f6retaget, i egenskap av leasetagare, har redovisat enligt undantaget i IFRS 16.6. D\u00e5 ska avtalet om vidareuthyrning klassificeras som ett operationellt leasingavtal (IFRS 16.B58 a).<\/p>\n\n\n\n

Om den underliggande tillg\u00e5ngen leasas med en\u00a0leasingperiod<\/a>\u00a0p\u00e5 tio \u00e5r, har en \u00e5terst\u00e5ende ekonomisk livsl\u00e4ngd p\u00e5 50 \u00e5r och hyrs ut vidare i nio \u00e5r, blir avtalet om vidareuthyrning ofta ett finansiellt leasingavtal f\u00f6r den mellanliggande leasegivaren: vidareuthyrningen omfattar st\u00f6rre delen av nyttjander\u00e4ttstillg\u00e5ngens livsl\u00e4ngd p\u00e5 tio \u00e5r, \u00e4ven om den bara omfattar en liten del av den underliggande tillg\u00e5ngens ekonomiska livsl\u00e4ngd (IFRS 16.63 c). Vid vidareuthyrning forts\u00e4tter huvudleasingavtalet att g\u00e4lla, s\u00e5 den mellanliggande leasegivaren befrias inte fr\u00e5n sin f\u00f6rpliktelse enligt huvudleasingavtalet och beh\u00e5ller leasingskulden i balansr\u00e4kningen. Vid ett\u00a0finansiellt leasingavtal<\/a>\u00a0tas nyttjander\u00e4ttstillg\u00e5ngen d\u00e4remot bort fr\u00e5n balansr\u00e4kningen, och i st\u00e4llet redovisas en fordran som motsvarar nettoinvesteringen i leasingavtalet (IFRS 16.67). Nettoinvesteringen \u00e4r nuv\u00e4rdet av de framtida leasingbetalningar som ska erh\u00e5llas och eventuellt ej garanterat restv\u00e4rde som tillfaller leasegivaren. I exemplet m\u00e5ste den mellanliggande leasegivaren ta st\u00e4llning till hur det sista \u00e5ret, som inte omfattas av vidareuthyrningen, ska behandlas \u2013 det vill s\u00e4ga vad restv\u00e4rdet \u00e4r.<\/p>\n\n\n\n

Leasegivaren anv\u00e4nder leasingavtalets implicita r\u00e4nta f\u00f6r att v\u00e4rdera nettoinvesteringen i leasingavtalet. Vid vidareuthyrning f\u00e5r den mellanliggande leasegivaren, om vidareuthyrningsavtalets implicita r\u00e4nta inte l\u00e4tt kan fastst\u00e4llas, anv\u00e4nda den diskonteringsr\u00e4nta som anv\u00e4nds f\u00f6r huvudleasingavtalet (justerad f\u00f6r eventuella initiala direkta utgifter f\u00f6rknippade med vidareuthyrningen) f\u00f6r att v\u00e4rdera nettoinvesteringen i avtalet om vidareuthyrning (IFRS 16.68).<\/p>\n\n\n\n

Exempel \u2013 vidareuthyrning i nio av tio \u00e5terst\u00e5ende \u00e5r<\/h3>\n\n\n\n

En mellanliggande leasegivare har ett huvudleasingavtal med tio \u00e5r kvar och ing\u00e5r ett avtal om vidareuthyrning p\u00e5 nio \u00e5r. Avtalet om vidareuthyrning klassificeras som ett finansiellt leasingavtal. Hyran \u00e4r 25 000 kronor per kvartal, f\u00f6rskottsbetald, b\u00e5de enligt huvudleasingavtalet och enligt avtalet om vidareuthyrning. Vidareuthyrningsavtalets implicita r\u00e4nta kan inte l\u00e4tt fastst\u00e4llas, eftersom den mellanliggande leasegivaren inte kan fastst\u00e4lla nyttjander\u00e4ttstillg\u00e5ngens verkliga v\u00e4rde. Den mellanliggande leasegivaren anv\u00e4nder d\u00e4rf\u00f6r diskonteringsr\u00e4ntan i huvudleasingavtalet p\u00e5 5 % per \u00e5r (IFRS 16.68). Det \u00e4r en effektiv \u00e5rsr\u00e4nta, omr\u00e4knad till en kvartalsr\u00e4nta p\u00e5 1,2272 %. Den mellanliggande leasegivaren bed\u00f6mer att tillg\u00e5ngen inte kan hyras ut \u00e5r 10 och s\u00e4tter restv\u00e4rdet till noll. Om nyttjander\u00e4ttstillg\u00e5ngens redovisade v\u00e4rde \u00e4r 760 000 kronor blir siffrorna f\u00f6ljande:<\/p>\n\n\n\n

1 januari \u00e5r 1<\/th>\u00c5terst\u00e5ende kvartal<\/th>Kvartalsbelopp (kr)<\/th>\u00c5rsr\u00e4nta<\/th>V\u00e4rde (kr)<\/th><\/tr><\/thead>
Leasingskuld<\/td>40<\/td>25 000<\/td>5,0 %<\/td>796 157<\/td><\/tr>
Nyttjander\u00e4ttstillg\u00e5ng<\/td><\/td><\/td><\/td>760 000<\/td><\/tr>
Leasingbetalningar som ska erh\u00e5llas<\/td>36<\/td>25 000<\/td>5,0 %<\/td>732 859<\/td><\/tr>
Restv\u00e4rde<\/td>4<\/td>0<\/td>5,0 %<\/td>0<\/td><\/tr>
Nettoinvestering<\/td><\/td><\/td><\/td>732 859<\/td><\/tr>
Vinst\/f\u00f6rlust (-)<\/td><\/td><\/td><\/td>-27 141<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Den mellanliggande leasegivaren tar bort nyttjander\u00e4ttstillg\u00e5ngen fr\u00e5n balansr\u00e4kningen, redovisar i st\u00e4llet en nettoinvestering i leasingavtalet p\u00e5 732 859 kronor och redovisar en f\u00f6rlust p\u00e5 27 141 kronor. Under efterf\u00f6ljande perioder redovisar den mellanliggande leasegivaren finansiella int\u00e4kter p\u00e5 nettoinvesteringen (IFRS 16.75). Den mellanliggande leasegivaren har fortfarande leasingskulden i balansr\u00e4kningen, och den efterf\u00f6ljande redovisningen av den \u00e4r of\u00f6r\u00e4ndrad. uendret.<\/p>\n\n\n\n

L\u00e4s ocks\u00e5<\/strong>: Vad \u00e4r IFRS 16?<\/a><\/p>\n\n\n

\n\n

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

Vidareuthyrning J\u00e4mf\u00f6rt med IAS 17 \u00e4ndrar IFRS 16 hur en mellanliggande leasegivare bed\u00f6mer om ett avtal om vidareuthyrning \u00e4r ett finansiellt leasingavtal. Enligt IFRS 16 ska avtalet om vidareuthyrning klassificeras med h\u00e4nvisning till nyttjander\u00e4ttstillg\u00e5ngen som h\u00e4rr\u00f6r fr\u00e5n huvudleasingavtalet och inte med h\u00e4nvisning till den underliggande tillg\u00e5ngen (IFRS 16.B58 b). Undantaget \u00e4r n\u00e4r huvudleasingavtalet \u00e4r ett … L\u00e4s mer<\/a><\/p>\n","protected":false},"author":5,"featured_media":10394,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[32],"tags":[],"class_list":["post-18359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs-16-sv","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"\nVidareuthyrning och IFRS 16<\/title>\n<meta name=\"description\" content=\"Vidareuthyrning och IFRS 16: s\u00e5 klassificerar en mellanliggande leasegivare avtalet och v\u00e4rderar nettoinvesteringen. 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Siden 2014 har han v\u00e6rt gr\u00fcnder og eier av Share Control og har v\u00e6rt en sterk st\u00f8ttespiller til selskapets virksomhet, produkter og kunder.","sameAs":["https:\/\/sharecontrol.io","https:\/\/www.linkedin.com\/in\/ragnar-bryne-5267023\/"],"url":"https:\/\/sharecontrol.io\/sv\/author\/ragnar\/"}]}},"uagb_featured_image_src":{"full":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16.jpg",800,500,false],"thumbnail":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16-150x150.jpg",150,150,true],"medium":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16-300x188.jpg",300,188,true],"medium_large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16-768x480.jpg",768,480,true],"large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16.jpg",800,500,false],"1536x1536":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16.jpg",800,500,false],"2048x2048":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/06\/Fremleie_etter_IFRS16.jpg",800,500,false]},"uagb_author_info":{"display_name":"Ragnar Bryne","author_link":"https:\/\/sharecontrol.io\/sv\/author\/ragnar\/"},"uagb_comment_info":0,"uagb_excerpt":"Vidareuthyrning J\u00e4mf\u00f6rt med IAS 17 \u00e4ndrar IFRS 16 hur en mellanliggande leasegivare bed\u00f6mer om ett avtal om vidareuthyrning \u00e4r ett finansiellt leasingavtal. Enligt IFRS 16 ska avtalet om vidareuthyrning klassificeras med h\u00e4nvisning till nyttjander\u00e4ttstillg\u00e5ngen som h\u00e4rr\u00f6r fr\u00e5n huvudleasingavtalet och inte med h\u00e4nvisning till den underliggande tillg\u00e5ngen (IFRS 16.B58 b). Undantaget \u00e4r n\u00e4r huvudleasingavtalet \u00e4r ett…","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/posts\/18359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/comments?post=18359"}],"version-history":[{"count":3,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/posts\/18359\/revisions"}],"predecessor-version":[{"id":18376,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/posts\/18359\/revisions\/18376"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/media\/10394"}],"wp:attachment":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/media?parent=18359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/categories?post=18359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/tags?post=18359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}