Şunu aradınız:: räntekostnad (Danca - İngilizce)

skillnaden mellan detta belopp och de totala betalningarna redovisas som räntekostnad över kreditperioden såvida den inte aktiveras enligt ias 23, låneutgifter."
the difference between this amount and the total payments is recognised as interest expense over the period of credit unless it is capitalised in accordance with ias 23 borrowing costs."

om betalning sker med en kredittid som överstiger det normala, redovisas skillnaden mellan kontantpriset och den totala betalningen som räntekostnad under kreditens löptid såvida den inte aktiveras enligt ias 23."
if payment is deferred beyond normal credit terms, the difference between the cash price equivalent and the total payment is recognised as interest over the period of credit unless such interest is capitalised in accordance with ias 23."

(a) räntekostnader beräknade med hjälp av effektivräntemetoden i ias 39, finansiella instrument: redovisning och värdering,
(a) interest expense calculated using the effective interest method as described in ias 39 financial instruments: recognition and measurement;