Chapter 1. Introductory provisions
The scope of the law
section 1 of the regulations on the State budget is available in Chapter 9. 1 – 10 of
the Constitution Act. In this Act there are additional provisions for
2 § With State activities referred to in this law such activities
managed by the Government, the courts and the
administrative authorities are subject to the Government.
Efficiency and economy
section 3 of the State activities to high efficiency sought and
good management is respected.
Chapter 2. Budget policy objectives and guidelines
The target for General Government net lending
§ 1 the Government will submit to the Parliament proposals to target for
General Government net lending (surplus target).
1 a section Of the Parliament have decided on such a surplus target
referred to in paragraph 1, the Government on at least two occasions
during the year of account for how the goal is achieved.
The Government should take into account the effects of decided and
Parliament presented the budget policies.
The Government to at an estimated deviation from target
describe how a return to goal.
Expenditure ceilings as well as preliminary estimates of income and expenditure
section 2 of the Government in the budget proposals for ceilings
for government spending (spending limits) to be used in
the preparation of the draft State budget and in
implementation of the budgeted activities.
The proposal to refer to the third supplementary budget year.
section 3 of the budget bill, the Government will submit proposals to the
preliminary estimates of income and expenditure for the second
and the third subsequent financial year. Law (2014:866).
section 4, there is a risk that a decided expenditure ceilings will
be exceeded, should the Government in order to avoid this taking such
measures which it has the power to, or suggest the Riksdag
section 5 of the Government shall ensure that an assessment is carried out of how
the budget policy targets. Law (2014:866).
Chapter 3. Budgeting
Income and appropriations
1 § For budgeting and accounting of incomes at the State
budget income titles for various kinds of income shall be used.
section 2 of the budgeting of expenditure for specified purposes,
grants must be used.
The scope of the State budget
section 3 of the Government's draft State budget shall cover all
income and expenditure as well as any other payments that affect
the State's borrowing needs.
section 4 of the Government income and expenditure to be budgeted and
gross income is reported on the titles and grants with the exceptions provided for in
paragraph 5 of the Expenditure may not be budgeted and accounted for
section 6, If the Swedish Parliament has decided that the income may be claimed
for a specific purpose other than by decision
(point of interest), the income budgeted and
recognized against income titles. However, income taxes
always be budgeted and accounted for income.
Should income completely or to a designated part cover
utgifternai a particular activity to income and the corresponding expenses
Neither budgeted nor are reported against the appropriation. If
income to an undetermined part should cover in a
activities, revenue is recognised in the appropriation
(financial instruments: disclosures).
The first and second paragraphs apply also such income as
the Government, with the support of the Riksdag has decided
specialdestineras to a specific activity.
section 7 of the Government may dispose of the fee income from
optional in-demand goods and services which the State
provides and decide on income should be budgeted and
recognized against income title or specialdestineras to a
Terms and conditions for grants
section 8 A appropriation may temporarily be exceeded by a credit
equivalent to a maximum of 10% of the indicated allocation
(notice the credit). The following year, available
funds are reduced by an amount equivalent to the provisions
grant the credit.
In the Riksdag, the Government may also decide to
a grant may be exceeded, if this is necessary for a
activities cover specific expenditure which was not known when the
the grant was directed or to one of the Riksdag decided
purpose of the facility.
§ 9 the Government may decide that the appropriation for interest on
the national debt and other expenses for borrowing and
debt management may be exceeded if necessary to
performance of the State's payment obligations.
section 10 balances on an appropriation (used appropriations under) may
use the following year.
Unused funds may be used at the two years after the
that facility was built on the budget.
section 11 When Government assigns an authority an appropriation, the
decide on restrictions in the terms and conditions for the use of
section 12 of the Government may decide that funds in a designated funds
not to be used, if this is justified by the Special
circumstances of a business or of fiscal or
other socio-economic reasons.
Chapter 4. Accounting for income and appropriations
§ 1 unless Parliament decides otherwise, shall report to the
income and appropriations under titles 2 and 3 sections.
section 2 of the Proceeds of the taxes and fees should be reported there
financial year to which the income relates. Other revenue will be
accounted for the financial year to which the income relates.
If income pursuant to Chapter 3. section 6, second paragraph, is reported
appropriation, shall report to be done on the same basis as applies to
of the expenditure reported against the appropriation under section 3.
section 3 expenditure on transfers to be reported in respect of the financial year as
payment is made. Administrative expenditure to be reported the
as the costs incurred. Other expenditures shall be accounted
the financial year to which the expenses relate.
paragraph 4 of the Report should be ongoing.
Chapter 5. Government borrowing and debt management
paragraph 1 of the Following special authorisation given for a financial year in the
broadcasting, Government or after the Government's determination
The Swedish national debt Office take up loans to the State to
1. financing the current deficit in the State budget and other
expenditure based on the parliamentary decision,
2. provide such credits and fulfill such
that the Swedish Parliament decided on,
3. repay, redeem and buy up government bonds,
4. in consultation with the need for government loans with
different maturities, and
5. meet the Riksbank's need for foreign currency reserve.
The Riksbank shall pay full compensation for the State's costs
borrowing to meet the Riksbank's needs
The Government, however, may, after consultation with the Riksbank, decide
If there are special reasons.
section 2 of the Following special authorisation provided by the Parliament of
budget years in broadcasting, Government or after the Government's
controlling a business take up loans to the State for
Business Administration's business.
section 3 of the loans taken up by the State in accordance with paragraph 1 or 2
managed by the Government, or, after the Government's authorization,
by the Swedish national debt Office or business.
If the Government takes out a loan to meet the Riksbank's needs
of foreign exchange reserve, the means by which the Riksbank adds State in
Exchange for the borrowed funds are used only for the refund
by the same loans. The Government, however, may, after consultation with the
decide otherwise if there are special reasons.
4 section For all the loans and guarantees that the Government,
The Swedish national debt Office or a business involved in the State
section 5 of the State's debt, with the exception of the debt held by
business works under paragraph 3, shall be managed so that the cost of
long-term debt is minimized while risk in
management must be taken into account. The Administration should take place within the framework of the
requirements of monetary policy.
section 6 of the Government shall, by 15 november each year to decide on
guidelines for the Swedish national debt Office's management of the public debt.
The Government will seek proposals for guidelines from
The Swedish national debt Office and let the Riksbank comment on
section 7 of the Government will from 2012 and thereafter every two years
in a letter to Parliament assessing the management of
the national debt. The letter should be submitted no later than 25 april
to the Parliament.
Chapter 6. Financial commitments and lending
Article 1 for the purposes, and next to the amount which the Riksdag
decided for financial year, Government ordering goods or
services and decide on subsidies, reimbursement, loans or
involving expenditure in the later financial year than the budget
The Government may, however, without special authorization to do financial
obligations for the State if these amount to no more than ten percent of the
a designated funding, up to a maximum of SEK 10 million.
The Government, when it requests an authorization referred to in the first
piece set during the years the financial commitment is calculated
section 2 of the Government may make such financial obligations for the State
necessary for the operations to function
Loans and guarantees
for the purposes of paragraph 3 of and next to the amount that Parliament has
decided for one or more financial years, the Government decide
loans financed with loan limit at the national debt Office, ask
credit guarantees and make other similar commitments.
If there are special reasons, a guarantee or
commitment under parliamentary control to be done without amount
4 section For a loan or obligation under paragraph 3 shall rate or
fee will be charged. The interest rate or fee shall be equal to the State's
the expected cost of the loan or obligation, if not
for a particular loan or obligation has decided otherwise.
If required as a result of the provisions on State aid in the
Article 107 of the Treaty on the functioning of the European Union
(TFEU), the interest rate or fee be set higher than
referred to in the first subparagraph.
If the loan or the guarantee holder should pay a rate or fee
that does not completely cover the costs referred to in the first subparagraph,
the Government propose to Parliament how the difference will
The Government or the authority, as the Government determines
decide for certain loans or some guarantee of interest or
the amount of the fee.
section 5 to the extent that the income from interest and fees under 4
section corresponds to the expected losses, they should be
to accounts in the national debt. Other financing
expected loss under third subparagraph shall betaken to
such accounts. Revenue in foreign currency may be brought into
accounts in the bank.
Confirmed losses of State lending and commitments,
covered with funds from these accounts.
Chapter 7. Financing of investments and lending
§ 1 In credit lines that the Riksdag has decided for financial year
the Government may decide that assets used in
State activities, with the exception provided for in paragraph 2, shall
financed with loan limit at the national debt Office. The Government may
If the conditions for such loans.
section 2 of the Acquisition of shares in a company and other
contributions of capital shall be financed through appropriations.
section 3 of the Loans for which the expected loss is low,
financed with loan limit at the national debt Office.
paragraph 4 Within a credit line which Parliament has decided to
the Government may decide that working capital in State activities
to be financed with credits in the national debt. Government
may decide on the terms of these loans, and if liquid
means that the authorities can dispose of.
§ 5 assets other than those referred to in 1, 3 and 4 sections,
funded by appropriation or with income indicated in Chapter 8.
section 6 of the provisions of paragraphs 1 to 5 shall not apply if the Parliament for a
specific authority, a certain loans or investments
decide if any other funding.
Chapter 8. Acquisition and transfer of property
section 1 of the 2-12 sections set out grounds for the disposal of State
The rules apply to assets that the Government manages and
possession. However, this does not apply to products referred to in Chapter 3.
With the sale referred to in 2 and 4-7 §§ even byte.
2 § when the value of the immovable property does not exceed 75 million
Crowns, the Government may decide to sell the property, if the
at all or only to a negligible extent needed in State
business and unless there are special reasons for
the property is still owned by the State.
Despite the first paragraph, the Government may decide on sale
a commune for community development purposes.
Shares and participations
section 3 of the Government may not, without parliamentary authorization to acquire
shares in a company or in any other way increase
the State's voting or ownership interest in a company. The Government may
nor without the Riksdag inject capital
to a company.
The Government, however, may acquire shares or participations in companies
part of the management of the property went to the State by
will or gift.
section 4 of the Government may decide on the sale of shares or
shares in a company in which the State has less than half of
the votes for all shares or units, unless the Parliament
certain other things for the company.
The Government must not without the Riksdag through the
sale or otherwise reduce the State's holding in
companies in which the State has half or more than half of the
for all of the shares or units.
Other movable property
§ 5 For grant of leasehold and the sale of leasehold
such a building that is movable property, the provisions of paragraph 2 of
sale of real property.
section 6 of the Government may decide to entrust other movable property other than
such as set out in paragraphs 4 and 5, if the property is no longer needed
for State activities or become unusable or if it is not
purchased with State funds.
7 § Acquisition by purchase or Exchange and sale shall
commercially, unless special reasons speaking against it.
Appropriation of payments
section 8 of the Swedish Parliament decided on the sale of property,
income is reported against an income title, unless the Parliament
In the 9-12 § § defines the income must be appropriated in cases where
the Government has decided to sell.
section 9 If the property has been used in an activity for which
Parliament has approved an investment plan, the Government
decide that the income must be appropriated to finance
investments included in the plan.
Provisions on the distribution of income from the sale of
property not used for such activities are available in 10-12
section 10 if the property has been financed with funds from the appropriation may
the Government, since the funds corresponding to the book value of the
accounted for an income title, decide what remains
income shall be appropriated in the business where the sold
the estate has been used.
If the income amounts to a smaller amount, the Government
decide that the whole income must be appropriated in the activities where
the sold property is used.
Have real estate or shares sold, shall be the whole of the income
accounted for an income title.
section 11 if the property has been financed with the loans, the Government
Since the loan is resolved may decide that what remains of the income
appropriated in the business in which the property is sold
Have real estate or shares sold, though what remains
of income are reported on an income title.
section 12 if the property has been financed otherwise than by means
from grants or loans, the Government may decide that the whole
income shall be appropriated in the business where the sold
the estate has been used.
Chapter 9. Monitoring and forecasting
§ 1 the Government will closely monitor how government revenue,
spending and borrowing are developed in relation to the expected
and decided the amount.
The Government in the budget bill and in the economic
our Bill explain significant differences between
budgeted amounts and expected outcomes for the current
the financial year.
2 repealed by law (2014:866)
section 3 of the Government in the budget bill and the economic
our Bill account projections of macroeconomic
development, government revenue and expenditure, the State
borrowing needs, expenditure under the expenditure ceiling and the public
Government revenue, expenditure and liabilities.
The forecasts shall cover the current financial year and the three
subsequent years based on well-specified
prerequisites. Team (2013:1015).
section 4 of the Government in the spring fiscal policy bill account
an assessment of the public finances
sustainability. Team (2013:1015).
section 5 of the Government shall regularly report an evaluation of the
forecasts indicated in section 3. Team (2013:1015).
10 Cape. Accountability and audit
section 1 the Government is accountable to Parliament for the
assets that the Government manages and disposes of.
Accountability also includes the activities of
conducted by the State and the State's debt and other economic
Generally accepted accounting principles and fairly present
section 2 of the accounting and financial reporting in the State to be performed on a
manner consistent with the generally accepted accounting principles.
Accounts shall give a true and fair view of the operations, the
financial performance and position as well as the management of
the State's assets.
Reporting of results
section 3 of the budget bill, the Government will submit a report
of the results achieved in business in relation to
the Riksdag decided objectives. Report shall be
adapted to areas of expenditure. Law (2014:866).
Accounting of tax expenditure
section 4 of the Government shall annually submit a report of
tax expenditure to Parliament.
The annual report for the State
paragraph 5 of the annual report of the State must be submitted to the Parliament
by 15 april of the year following the financial year.
section 6 of the annual report for the State should contain the
1. a follow-up parliamentary decisions on the public
Government net lending (surplus), the expenditure ceiling
and other overall budget policy objectives,
2. the accrual of revenue titles and appropriations and by
the State's borrowing needs,
3. an accounting of how the Government has used
as a review pursuant to Chapter 6. Article 1, first paragraph and Chapter 6.
4. an income statement, a balance sheet, an
5. an account of the development of the public debt,
6. information about expected losses and significant risks
the State loans and guarantees issued ordered according to
Cape. section 3,
7. a consolidated presentation of the measures taken by the Government
on the occasion of National audit observations,
8. an income statement and a balance sheet relating to EU funds
as well as a cash basis accounting for appropriations and titles
regarding payments to and from the EU, as well as
9. a statement of the Government as to whether
– accounts according to 8 have been prepared in accordance with good
accounting standards and give a true and fair view, and
"there are rules and systems designed to create a
adequate system of internal control of EU funds.
The Government, in conjunction with the financial statements referred to in the first
paragraph 2 explaining the significant differences between budgeted
amount and the outcome.
section 7 of the income statement, balance sheet, and
the cash flow statement should cover all of the State revenues
expenses, assets and liabilities and payments
the State's borrowing.
The Government may, however, decide that a particular activity or a
particular asset or liability should not be subject
income statement, balance sheet and cash flow statement.
The Government, in the annual report for the State
the reasons for this.
section 8 of the income statement and the balance sheet shall
1. the same principles of valuation, classification and categorisation
of the various items applied from one financial year to the
2. the valuation of the various items shall be made with reasonable
3. income and expenses attributable to the financial year
with regardless of the time of payment,
4. the various components of the balance sheet consists of
are valued individually,
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 match
the closing balance for the previous financial year.
If it is consistent with that provided for in paragraph 2,
Government to deviate from the first paragraph. The Government shall provide
information on the reasons for the deviation and present a
of its effect on the financial position and results.
section 9 income statement shall contain the following headings:
Revenue, expense, profit from shares in wholly and partly owned
companies, financial income and expenses as well as this year's over-
The balance sheet shall contain the following headings on
assets: current assets (intellectual property,
and financial assets), lending, stock
etc., Receivable, Period separator items, Current
investments and cash and bank balances. On the liability side, the
contain the following headings: net worth, funds,
Provisions, debt, Debts, etc., and
Period separator items.
The cash flow statement shall contain the following headings:
business, investing, lending, Financial activities
and the State's borrowing.
Under the headings should report be divided into items.
section 10 for each entry in the income statement and balance sheet
as well as financial analysis, the amount of the corresponding item
the preceding financial year is entered.
If the Government has changed its principles for the valuation,
rating or classification of records or delineation of
State under section 7, to the records for the preceding
converted or changed as needed
to be comparable with the year's entries in a meaningful
If there are special reasons and that is consistent with good
GAAP, the deviation from the provisions of other
subparagraph be made. If so, should the Government provide information on
the reasons for this.
section 11 of Chapter 13. the Constitution and the law (2002:1022) if
revision of government activities provides for
audits of government activities.
11 kap. Regulations
1 § Government Announces rules on the implementation of the
the State's budget.
1. this law shall enter into force on 1 april 2011, when the Act
(1988:1387) if government borrowing and debt management and
(1996:1059) if State budget expires.
2. the provisions of Chapter 3. 5 and 6 §§ applied first time.
the case of the 2012 budget. The provision in section 17, second subparagraph
and section 18 of the Act (1996:1059) if the State budget is still valid
in terms of accounting for income and appropriations under
3. the balance of appropriations that have not been included in
the State budget for 2010 may be used at the far end of
4. The provision in Chapter 4. 2 the first sentence of
apply to the reporting of income from fees
for the first time in the case of the 2012 budget. The provision in the
paragraph 10 of the second paragraph, the law on the State budget is still in
question about the accounting of revenue from fees in 2011.
5. the provisions of Chapter 6. section 4 apply to lending
from 1 January 2012. For student loans in accordance with the
study support Act (1999:1395) applied, however, these provisions
as from 1 January 2014. Law (2012:966).
6. the provisions of Chapter 6. § 5 shall apply as from
January 1, 2012. For student loans in accordance with the study support act
(1999:1395) applied, however, these provisions from
on January 1, 2014. Law (2012:966).
7. The provision in Chapter 7. section 3 apply for the first time in question
the 2012 budget.
8. the provisions of Chapter 10. 6 – 10 sections apply for the first time in
the case of the annual report for the State in 2011. The provisions of the
paragraph 37 Act (1996:1059) if State budget shall apply
in the case of the annual report for the State in 2010.