nyttjanderättstillgångar

English translation: Right-of-use assets

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:nyttjanderättstillgångar
English translation:Right-of-use assets
Entered by: SafeTex

14:00 Aug 29, 2019
Swedish to English translations [PRO]
Bus/Financial - Accounting
Swedish term or phrase: nyttjanderättstillgångar
Hello

After much research, I decided that "nyttjanderättstillgångar" as in:

Enligt IFRS 16 redovisar koncernen ***nyttjanderättstillgångar*** och leasingskulder för de flesta leasingavtal, dvs leasingavtalen ingår i balansräkningen och avser för koncernen i främst hyra av reklamytor och lokaler.

should be "user right assets" but the problem is that this only gets 3 hits on Google so I suspect my term is not standard jargon.

But what is then the standard jargon for this Swedish compound?

Thanks for any help
SafeTex
France
Local time: 04:29
Right-of-use assets
Explanation:
Is what they are called, cf IFRS 16
Selected response from:

Chris S
United Kingdom
Grading comment
Thanks
3 KudoZ points were awarded for this answer



Summary of answers provided
5 +2Right-of-use assets
Chris S
4(user-) licensed assets; loaned assets
Adrian MM.
2asset utilisation rights?
Andrew Greenwood


Discussion entries: 1





  

Answers


32 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
asset utilisation rights?


Explanation:
Well this is pretty much a guess, but I can at least give you one reference where it is used in the context of an annual report and with reference to leasing.

http://www.transdevplc.co.uk/cmsUploads/news/files/en_annual...

"Intangible assets and other asset utilisation rights whose lives are directly related to the existence of a concession or lease arrangement are amortised over the term of the respective contractual arrangements"

Andrew Greenwood
Sweden
Local time: 04:29
Specializes in field
Native speaker of: Native in EnglishEnglish
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
(user-) licensed assets; loaned assets


Explanation:
I like Gullberg's dictionary entry of 'beneficial interest' for nyttjanderätt - buried in a long and rambling list - legalistically, perhaps: 'assets in which a beneficial interest subsists' (the 'licensee' or grantee would have an 'interest in possession')

- but dilsike that old chestnut of that grating Roman civil law term of usufruct, also shamefully showing up on IATE, except for Scots law consumption (a.k.a. a liferent vs. ENG a life interest).

Example sentence(s):
  • This can be enforced across the organization and outside by associating an expiration date (and time) with approved assets published from AEM to Brand Portal, or by licensing these assets for conditional use.
  • Movable assets temporarily loaned by the Federal Government to universities for ceremonial or decorative purposes shall remain the property of the Federal Government.

    Reference: http://www.proz.com/kudoz/swedish-to-english/law-contracts/5...
    Reference: http://support.na.sage.com/selfservice/viewContent.do?extern...
Adrian MM.
United Kingdom
Specializes in field
Native speaker of: Native in EnglishEnglish
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4 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
Right-of-use assets


Explanation:
Is what they are called, cf IFRS 16

Chris S
United Kingdom
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 26
Grading comment
Thanks
Notes to answerer
Asker: thanks :)


Peer comments on this answer (and responses from the answerer)
agree  Agneta Pallinder: Yes, the official terminology
13 hrs

agree  Helen Johnson
2 days 14 hrs
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