Regulation (2011:231) On The Basis Of The Annual Report On The State

Original Language Title: Förordning (2011:231) om underlag för årsredovisning för staten

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2011:231

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.