Introductory provisions
section 1 of this regulation provides for the
the Government needs to draw up the annual report on the
State in accordance with Chapter 10. 2 and 5 to 10 of the budget law (2011:203).
section 2 of the Swedish national financial management authority and the Swedish national debt Office no later than
on 15 March each year to the Government submit supporting documents to the
the financial statements of the State for the preceding
the financial year.
paragraph 3 of the financial control Board's surface is directed to
1. follow-up to the outcome of the expenditure ceiling for the State,
2. outcome of the revenue and appropriations and the titles of
the State's borrowing needs,
3. a statement of how appropriations Government received with
support of Chapter 6. paragraph 1(1) the budget law (2011:203) has
used,
4. an income statement, a balance sheet, a
cash flow statement and notes,
5. a statement of the development of the public debt, and
6. a profit and loss account and a balance sheet in respect of EU funds
as well as a cash basis accounting for appropriations and income titles
with regard to payments and receipts into and out of the European
Union.
The data referred to in the first subparagraph 5 shall be made after consultation
with the national debt.
section 4 of the Swedish national debt Office documents shall contain a statement
of the appropriations that the Government received pursuant to Chapter 6.
section 3 of the budget law (2011:203) have been used, as well as information
If the expected losses and significant risks in the State
loans and guarantees issued pursuant to Chapter 6. paragraph 3 of the
the budget law. The data shall be made after consultation with the
The Swedish national financial management authority.
paragraph 5 of the financial statements to be performed in a manner consistent
with generally accepted accounting principles.
Accounts should give a true and fair view of the operations, the
financial results and status and the management of
the State's assets.
The outcome on State budget
6 § in addition to the actual figures on income and appropriations and State titles
borrowing requirements under section 3 of the first subparagraph 2 shall also outcome for
The Swedish national debt Office's net lending and cash basis correction
are accounted for.
paragraph 7 of the Statement of expenditure under the ceiling and
titles and income appropriation shall include a comparison with the
calculated revenues and budgeted expenditure. In addition,
a comparison is made with the outcome the previous year. Essential
differences in relation to budgeted and estimated amounts
as well as in relation to the outcome of the previous year,
explained.
paragraph 8 of the Report of the budget outcome in accordance with paragraph 3 of the first
paragraph 2 shall contain a breakdown of the
the outcome on the budget.
section 9 Statement of appropriations under section 3 of the first subparagraph 3
shall contain a statement of decided
order appropriations and the outcome for these.
section 10 of the Statement of loans and guarantees in accordance with article 4 shall
contain information on the
1. decided frames,
2. issued loans, guarantees and representations,
3. provisions for expected losses,
4. assets in guarantee and lending activities, as well as
5. incurred losses (infrianden).
Report shall also include an analysis of the risks in the State
overall lending and issued guarantees.
Income statement, balance sheet and cash flow statement
section 11 of the profit and loss account, balance sheet and
the cash flow statement should cover all of the State revenues
and expenses, assets and liabilities and payments
impact on the State's borrowing. The Riksbank's basic Fund should in
this context is considered to be an asset of the State.
Accounts referred to in the first subparagraph shall constitute a
consolidation of the financial statements with the authorities during the
Parliament and the Government. The substrate may be supplemented by
economic events that have not been declared by the authorities.
Income and expenditure, assets and liabilities and
payments reported by the Riksbank and First-Fourth,
Sixth and Seventh AP Fund shall not, however, be consolidated. Not
either to the premium pension system's assets and liabilities in
with its return included in the consolidation.
section 12 in the preparation of the income statement, balance sheet
and the cash flow statement should
1. the same principles of valuation, classification and categorisation
of the various items in the annual accounts apply from a
the financial year to the next,
2. the valuation of the various items shall be made with reasonable
caution,
3. income and expenses relating to the financial year
be included regardless of the time of payment,
4. the various elements of the balance sheet consists of
be valued separately,
5. assets and liabilities or income and expenses not
are offset against each other, as well as
6. the opening balance of a financial year must comply with
the closing balance for the previous financial year.
If there are reasons for this and it is consistent with what
is provided in section 5, the deviation from the first paragraph. In
this case, information should be provided on the reasons for the variance and
an assessment of its impact on the financial position and
results are reported.
section 13 of the profit and loss account should be set up with the following headings
and records:
Revenue
Tax revenues
Income from fees and allowances
Income from grants
Total revenue
Costs
Transfers, etc.
Transfers to households
Transfer payments to firms
Transfer payments to municipalities
Transfers abroad
Net transfer to the old-age pension system
Provisions to/dissolution of funds
Total transfers, etc.
The State's own activities
Costs for staff
Costs for premises
Some guarantee and credit costs
Other operating costs
Depreciation, amortisation and impairment losses
Amount of the State's own activities
Total costs
Balance before income from participations and financial records
Result from shares in wholly and partly owned companies
Financial income and expenses
Net cost of the public debt
Other financial income
Other financial expenses
Total financial items
This year's excess or deficit
section 14 of the balance sheet should be set up with the following headings
and records:
Assets
Non-current assets
Intangible fixed assets
Capitalized expenditures for development
Rights and other intangible assets
Advances in respect of intangible fixed assets
Total intangible fixed assets
Property, plant and equipment
State road facilities
State railway applications
Buildings, land and other immovable property
Leasehold improvements
Machinery, equipment, installations, etc.
Construction in progress
Emergency response resources
Advances in respect of tangible fixed assets
Total property, plant and equipment
Non-current financial assets
Shares in wholly and partly owned companies
Other long-term investments
Long-term receivables
Total non-current financial assets
Total fixed assets
Lending
Inventories etc.
Inventories and supplies
Work in progress
Real estate
Advances to suppliers
Total inventories etc.
Claims
Accounts receivable
Other short-term receivables
Total receivables
Period separator items
Prepaid expenses
Accrued grant revenue
Other accrued income
Total period separator items
Short-term investments
Securities and shares
Total short-term investments
Cash at bank and in hand
Total assets
Equity and liabilities
Net worth
Funds
Provisions for liabilities and charges
Provisions for pensions and similar obligations
Other provisions
Total provisions
The national debt
Loans in Swedish kronor
Foreign currency loans
Total government debt
Debts, etc.
Non-current liabilities
Accounts payable
Other short-term liabilities
Deposits
Advances from clients and customers
Total liabilities, etc.
Period separator items
Accrued expenses
Unused contributions
Other deferred income
Total period separator items
Total equity and liabilities
Guarantees
Other contingent liabilities
Regulation (2014:1321).
section 15, the cash flow statement should be set up with the following
titles and records:
State activities
Taxes
Fees and allowances
Income from grants
Total adjusted revenue
Transfers
The State's own activities
Total adjusted costs
Adjustments to payments
Balance the State's activities
Investments
Financial investments
Material investments
Intangible investments
Total investment expenses
Sale of fixed assets
Total investment activities
Lending
New lending
Mortgage payments
Total lending
Financial activities
Financial net for the State's borrowing
Other financial NET
Adjustments to payments
Total financial activities
A total of
Government net borrowing
Change of the public debt
Unrealised exchange rate fluctuations
A total of
16 § for each entry in the balance sheet, income statement and
the cash flow statement to amount for the preceding
budget year.
Laying down the principles for assessment, classification or classification in
records changed, the records for the preceding financial year
be converted or modified as needed in order to
to be comparable with the year's entries in a meaningful
way. If there are special reasons, and it is compatible with
generally accepted accounting principles, the Swedish national financial management authority may refrain from
restatement of comparative figures. In this case, the reasons for this
specified.
The name of a record pursuant to §§ 13-15 (the lowest level during the
each heading in the specified layouts) may
changes to a record may be divided on multiple lines if it is
justified by the content.
17 § In the valuation of assets and liabilities to the principles
as shown in Chapter 5. Ordinance (2000:605) if
the annual report and budget information to be applied.
section 18 of the Information on the principles for the valuation of items in
balance sheet and profit and loss account, as well as other important
information needed for the assessment of accounts, to
given in the supplementary information.
section 19 of the access to the cash flow statement information
on the relationship between the budget balance and profit and loss
excess or deficit left in particular.
section 20 of the Report of the development of public debt according to paragraph 3 of the
5 the first paragraph shall refer to the consolidated public debt
According to the balance sheet. It should describe
the development of the public debt and its composition,
the debt costs over the past five years, as well as the
main differences between the consolidated and
public debt figure.
Compilation of European accounts
section 21 the compilation of European accounts in accordance with paragraph 3 of the first
paragraph 6 should refer to funds under shared management as of
with the multiannual financial framework 2007-2013.
Other information
section 22 in addition to the information referred to in section 3 shall
The Swedish national financial management authority in connection with the authority
leave their bases to the Government account a synoptic
statement of assets and liabilities for the purposes of operations:
the State has a significant influence over. The compilation
will except as provided in section 11 of the cover
1. companies (including banks and financial institutions), in which the State
ownership is equal to or exceeds 20%,
2. The AP funds,
3. The Central Bank, and
4. The National Heritage Fund.
section 23 of the Swedish national financial management authority and the national debt will also
provide other information needed for the establishment of
the annual report for the State.
Transitional provisions
2011:231
This Regulation shall enter into force on 1 april 2011 and apply
the first time in respect of the financial statements of the State for 2011.
