Obligation to report with an annual report



paragraph 1 of this regulation be notified additional regulations on

accounting of district heating activities pursuant to section 40 of the first, and

second subparagraphs district heating Act (2008:263).

Regulation (2008:527).



subject to section 2 of this regulation, the annual report

prepared in accordance with generally accepted accounting principles as applied

the preparation of the annual report in accordance with the annual accounts Act

(1995:1554). This is true even if the operator

the district heating business does not establish any annual report.



If district heating operations are conducted by a municipality shall

Instead, the annual report prepared in accordance with generally

accepted accounting principles as applied in the preparation of

annual report pursuant to lagen (1997:614) on municipal accounting.



section 3 of the annual report shall give a true and fair view of the

the district heating business's financial position and results of operations.



Annual report design and content



section 4 of the Annual report shall consist of



1. a balance sheet for the financial year and for the preceding

fiscal year,



2. an income statement income statement for the financial year

and for the previous fiscal year,



3. Notes,



4. a management report,



5. a financing analysis prepared using the indirect method,

If the heating operation is required to

establish a financial analysis in accordance with the annual accounts Act

(1995:1554) or Act (1997:614) on municipal accounting, and



6. a copy of the annual report or financial statements for

fiscal year prepared in accordance with the annual accounts Act,

the law on municipal accounting or bookkeeping

(1999:1078).



paragraph 5 of the annual report shall be drafted in Swedish in plain readable

or electronic form.



section 6 of the annual report shall be signed by those who sign

the annual report prepared in accordance with the annual accounts Act

(1995:1554).



If district heating operations are conducted by a municipality shall

annual report instead decided by the City Council or by

the Council appointed.



If any annual report in accordance with the annual accounts Act or the law

(1997:614) on municipal accounting is not implemented, the

the annual report shall be signed by the person who conducts business

or of the competent representative of the operator

the business.



The annual report shall contain an indication of the date on which the

was signed.



section 7 of the balance sheet, the assets, provisions, liabilities

and equity that are common to the district heating business

and other activities are reported after a division between

activities.



section 8 of the balance sheet, the assets

appropriated through financial leasing are reported.



§ 9 in the income statement, the income and expenses that are

common to the district heating business and other activities

are reported after a breakdown of activities.



section 10 of the annual report shall contain



1. a true and fair overview of the district heating business

development, financial position and results of operations,



2. references to or further information on the

amounts reported in other parts of the annual report, when it

necessary for the understanding of the annual report,



3. information about how much electricity and heating supplied,



4. information about other conditions that cannot be accounted for

in the balance sheet, income statement or the notes, but that is

important for the assessment of the development of

district heating operations as well as the development of business

position and results, and



5. information about such events of substantial importance for the

district heating operations that have occurred during the fiscal year

or after its end.



11 §/expires U: 2016-01-01-in the notes, in addition to what follows of good

GAAP, provided information on the



1. principles for the allocation referred to in paragraphs 7 and 9,



2. the planned residual value for each fixed category, and



3. the proportion of purchases and sales for the fiscal year

as regards group companies or associated companies, specifying

of transfer pricing principles.



If district heating operations are conducted by a municipality shall

the data referred to in the first subparagraph 3 instead refer to the proportion of

purchases and sales of own municipality or

such legal persons included in its consolidated

accounting pursuant to lagen (1997:614) on municipal accounting.



With Group companies referred to companies as defined in 1

Cape. paragraph 4 of the annual accounts Act (1995:1554) are included in the same group

as the company in which it reported the district heating business

is conducted.



With associated companies refers to the company as referred to in Chapter 1. paragraph 5 of the

annual accounts Act has relations with the companies in which

the reported district heating operations are conducted.



11 §/entry into force: 01/01/2016 in footnotes, it should, in addition to what follows from GAAP, provided information on the 1. principles for the allocation referred to in paragraphs 7 and 9, 2. It scheduled the residual value of each fixed category, and 3. the proportion of purchases and sales for the fiscal year relating to group companies, associated companies or jointly controlled entities that the company engaged in district heating operation is part owner of, specifying principles for transfer pricing.



If district heating operations are conducted by a municipality, the information referred to in the first subparagraph 3 instead refer to the proportion of purchases and sales of own municipality or such legal persons included in the consolidated accounts of the municipality pursuant to lagen (1997:614) on municipal accounting.



The expressions group companies, associated companies and jointly controlled entities have the same meaning as in the annual accounts Act (1995:1554). Regulation (2015:832).



Examination of the annual report, etc.



section 12 of the district heating operations should last five

months after the end of the leave year report to a

approved auditor for review under section 42 district heating Act

(2008:263).



If the annual accounts or the annual accounts drawn up according to

annual accounts Act (1995:1554) or the accounting Act

(1999:1078) by law or other regulation to be reviewed by

at least one certified public accountant, annual report instead

reviewed by a certified public accountant.



If district heating operations are conducted by a municipality to annual report

Instead, it is reviewed by the Auditors of the

annual report that the municipality will establish pursuant to lagen (1997:614)

on municipal accounting. Regulation (2013:228).



section 13 Has been repealed by Regulation (2008:527).



14 repealed by Regulation (2008:527).



section 15 of the annual report and the auditor's attestation must be kept in a form

as indicated in Chapter 7. Article 1, first paragraph the accounting Act

(1999:1078) until the tenth year after the end of

the calendar year in which the fiscal year ended.



Appropriations



section 16 of the Energy market inspectorate may provide for



1. the particulars to be included in a

management report in accordance with section 10 (3),



2. how the information referred to in section 11, first paragraph 2 shall

are recognized,



3. way of signing an annual report drawn up

electronically, and



4. electronic funds transfer in accordance with paragraph 43

district heating Act (2008:263). Regulation (2008:527).



Transitional provisions



2006:1203



This Regulation shall enter into force on 1 January 2007 and

apply for the first time for the fiscal year beginning nearest to

after 31 december 2006.