Tema: Contract control

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How Elkjøp manages 400 leases

Elkjøp Nordic leases premises for 400 stores throughout the Nordic region, at a cost of NOK 1 billion per year. This is how the group behind Elgiganten and Elkjøp manages its leases.

IFRS 16

New regulation – lease agreements given the same status as investments

From 2016 onward, new IFRS rules mean that lease agreements will be given the same status as investments. This means that future payment liabilities must be recorded as liabilities on the balance sheet, and their utility value must be recorded as assets


Add millions to your bottom line – remember the price index!

Many agreements and contracts with a term of 3–5 years or longer contain a clause about annual price adjustments in relation to the price index. 

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