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Regulation (2000:605) On The Annual Financial Statements And Budget Information

Original Language Title: Förordning (2000:605) om årsredovisning och budgetunderlag

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1 Cape. Introductory provisions



The scope of the



paragraph 1 of the Regulation applies to authorities immediately

under the Government.



For business works comes Chapter 1. section 2, Chapter 2. 3 and 5-8 sections, 4

Chapter, Chapter 5. 1-6 and 8-12 sections, Chapter 7. 2 and 3 sections, Chapter 8. 1 §

third subparagraph, first and second sentences as well as 10 Cape. In the

cases business works have appropriation of State budget concerns

even Chapter 6. 1 and 9 Cape. 3 §. Regulation (2007:1440).



section 2 of the Ordinance shall apply subject to the

law or regulation or by a specific decision of the

Government.



Common provisions for the annual report, interim report and

budget information



3 § the museums shall annually prepare and submit to the Government

the annual report and budget information.



In addition, the interim report shall be drawn up annually and submitted to the

Government by authorities who are required to follow

internal audit regulation (2006:1228).



Documents to briefly provide a basis for the Government's

monitoring, testing or budgeting by the Agency's

activity. Regulation (2007:1440).



section 4 of the annual report, interim report and the financial base

shall cover all the activities of the authority is responsible;

regardless of how activities are funded or in what form

the business is conducted.



Chapter 2. General provisions concerning annual report



The submission of the annual accounts



1 § the museums shall, not later than 22 February each year a

annual report to the Government relating to the last completed

fiscal year.



2 § the museums shall, at the same time as the leaves

the annual report to the Government, submit copies of

the annual report to the National Audit Office and

The Swedish national financial management authority. Regulation (2003:282).



3 § the museums shall, not later than 15 February each year the

backing the Swedish national financial management authority need annual report

for the State.



Annual report contents



section 4 of the annual report should consist of



-bottom line,



-income statement,



-balance sheet;



-grant accounting, and



-scores.



For an authority in each of the last two

financial years has been both a balance sheet and expenses

If at least one billion dollars to annual reports also contain

a cash flow statement.



The Authority's annual report should also include an

Summary of essential information from the income statement,

balance sheet and grant accounting. The summary should

also include details about the loan limit, grant credit as well as some

key figures.



The authority shall, in the financial statements also provide information on

other conditions essential to Government

monitoring and review of the business.

Regulation (2007:1440).



Transparency and the generally accepted accounting principles



section 5 of the annual report shall be drawn up in an orderly manner

and in accordance with generally accepted accounting principles.



Fair view



section 6 of the annual share shall be drawn up as a whole and

give a true and fair view of the results and of the

costs, income and financial position of the authority.



Other basic accounting principles



7 § When the annual accounts are drawn up, the following shall be observed:



1. the authority shall be presumed to continue their activities.



2. The same principles of valuation, classification and categorisation

of the various items in the annual accounts shall be consistent

applied from one financial year to another.



3. Valuation of the various items shall be made in compliance with

by reasonable care.



4. Revenues and costs relating to the financial year

should be included regardless of the time of payment.



5. The various components of the balance sheet items consist of

must be valued separately.



6. Assets and liabilities may not be offset against each other. Not

either get income and expenses are offset against each other.



7. The opening balance for a fiscal year shall be

the closing balance for the preceding

fiscal year.



If there are special reasons and it is compatible with 5 and

6 sections, the deviations from what is provided for in the first

paragraph. In this case, disclosure of the reasons for deviation

and an assessment of its impact on business results and

on costs, income and financial position of the authority

be given in the notes on the accounts.



The annual signature



§ 8 the annual accounts shall be signed by the Agency's

management.



The signature means that management certify that

the financial statements give a true and fair view of the company's

results and of costs, revenues and economic authority

position.



Management by the managing authorities under the Government which

the scope of the Regulation (2007:603) on internal control and

control, in conjunction with the signature in

the annual report shall provide an assessment of whether the internal

Steering and control is reassuring.

Regulation (2007:604).



3 Cape. Results output



1 § the museums shall recognise and comment on the company's

in relation to the information as shown in the

the Authority's terms of reference and to what the Government, in

where appropriate, specified in the regulation or in any

different decision.



Policy achievements will mainly relate to how the business '

achievements have been developed with regard to the volume and

costs.



Policy achievements should be provided according to a classification

authority, unless the Government has decided otherwise.

Regulation (2008:747).



2 §/expires U: 2016-01-01/

The authority shall allocate the total income and

costs according to the classification resulting from paragraph 1 of the third

paragraph.



If the Government has decided a fee budget for business,

the authority shall monitor and comment on significant

deviations. Regulation (2014:1433).



2 §/comes into force: 2016-01-01/

The authority shall allocate the total income and expenses according to the classification as follows: 1 paragraph.



If the Government has decided a capital budget or a defined budget for the operation, the authority shall pursue these and comment on substantive findings.

Regulation (2015:383).



Skills supply



3 § the museums shall indicate the measures taken in

order to ensure that skills are available in order to carry out the

information referred to in paragraph 1. In the General Ledger should

It included an assessment of how the measures taken collectively

have contributed to the accomplishment of these tasks.

Regulation (2008:747).



4 Cape. The income statement and balance sheet



Layout of content



section 1 of the income statement, condensed account authority

all income and expenses in the financial year.



Content of the balance sheet



section 2 of the balance sheet, condensed account authority

all assets and liabilities and equity on the balance sheet date.

Pledged assets and contingent liabilities be included in the

line.



Chapter 5. Valuation rules



What is fixed assets and current assets



1 § With fixed asset, of course, an asset which is intended

for permanent use or possession. With current assets

of course, other access.



section 2 of the Expenditure for development which is of essential value for

the Agency's activities over the coming years shall be entered as

intangible fixed asset. The same applies to expenditure on

concessions, patents, licenses and similar rights.

Expenditure for research should not be entered as

property, plant and equipment. Regulation (2001:722).



Cost for fixed assets



paragraph 3 of the fixed assets to be included up to the equivalent of

the expenditure on asset acquisition or production

(the cost), subject to the other and

third subparagraphs, 4, 5, 6, 7, 11 or 13 §.



A fixed asset received without compensation, or

for a replacement which significantly less than the asset's

market value, at the date of acquisition should be

the market value.



In the case of transfer of fixed assets to authorities

the Swedish national financial management authority may provide for the

valuation principles to be applied at the time of

transfer. Regulation (2014:1322).



Depreciation of fixed assets



section 4 of the fixed assets with limited useful lives are

be depreciated systematically over this period.



The useful life of an intangible asset that

referred to in section 2 shall be deemed to amount to a maximum of five years, unless a

other longer time with a reasonable degree of certainty can be established.

If such a longer depreciation period applied, to enlightenment

and the reasons for this is given in the notes on the accounts.



Depreciation will be recognised in the income statement.

Regulation (2014:1322).



Impairment of fixed assets



5 § has a fixed asset, a lower value at the balance sheet date

than the value resulting from section 3 and paragraph 4 or

section 7, the asset is written down to this lower value, if it

is likely to decline in value is permanent.



A financial asset may be written down to the

lower value asset is on the balance sheet date, even if the

not likely to decline in value is permanent.



An impairment loss in accordance with the first or second subparagraph, the

be reversed, if there is no longer any reason for it.



Impairment losses and reversals as referred to in the first to third

the pieces will be shown in the profit and loss account.

Regulation (2014:1322).



Revaluation of fixed assets



section 6 of Material or financial fixed assets

have a reliable and lasting value which significantly

exceeds book value under section 3, paragraph 4, section 5 of

first-third paragraphs or section 11 may be up to a maximum of

This value.



The amount by which the write-up is to be reported under

administrative capital. Regulation (2014:1322).



Shares in full or partly-owned companies



section 7 at the valuation of stocks and shares in full or part-owned

companies equity method is applied.



With partly owned company means a company that the State owns 20% or more


percent of the shares or units i. Regulation (2011:229).



Valuation of current assets



paragraph 8 of the current assets shall, subject to the fourth

and fifth paragraphs, 7, 9, 11 or 13 §, addressed to the

lower of cost and net realizable value on

the balance sheet date.



With the cost, of course, subject to the provisions of section 10,

the expenditure on asset acquisition or manufacture.



Net selling price refers to the sales value after

deduction for calculated selling expenses. If a

current assets are not held to provide financial

benefits, the replacement value or some other value

consistent with Chapter 2. 5 and 6 §§ be used instead of

net realisable value.



Current assets received without compensation, or

for a replacement which significantly less than the asset's

net realisable value, at the date of acquisition should be included

to net realisable value.



The transfer of assets between authorities

the Swedish national financial management authority may provide for the

valuation principles to be applied at the time of

transfer. Regulation (2014:1322).



Valuation of work in progress



9 § work in progress on behalf of someone else may be valued at

amount exceeds the cost, if there is

specific reasons and it is in compliance with Chapter 2. 5 and

6 §§.



Hardware inventory cost



section 10 of the cost of inventories of similar assets

may be calculated according to the first-in-first-out principle, according to the weighted

average prices or by any other similar principle.

Last-in-first-out principle may not apply.



Reporting to the fixed quantity and fixed value



§ 11 property, plant and equipment, raw materials and

supplies which are and whose total value is

incidental to the authority may be up to a

fixed quantity and a fixed value, if the quantity, value and

composition thereof do not vary materially.



The conversion of receivables and liabilities in foreign currency



section 12 of receivables and liabilities in foreign currency shall be converted

According to the exchange rate at the balance sheet date, if this is in

compliance with Chapter 2. 5 and 6 sections.



Valuation of certain financial instruments



13 § financial instruments which are primarily held for

generate revenue or value increments are to be valued at

fair value, subject to the provisions of section 14.



The change in value since the last balance sheet date should be accounted for in

the profit and loss account. Regulation (2014:1322).



section 14 of the following financial instruments may not be valued according to the

section 13:



1. financial instruments held to maturity,



2. loan receivables and other claims arising from

activity and which are not held for trading purposes,



3. shares in full or partly owned companies under

section 7, as well as



4. liabilities, excluding the liabilities included as part of

a trading portfolio.



Valuation under section 13 must not be made if such

valuation would not give a precise measurement of the

financial instrument. Regulation (2014:1322).



Chapter 6. Grant accounting and financial analysis



Grant accounting



paragraph 1 of the Bulletin report, the authority shall recognise the outcome

on the appropriation authority disposes and the titles

the Authority reported on in accordance with the

follows from the regulatory letter or any other decision of

Government. The outcome should be made against the assigned amount per

appropriation or message post or estimated amount per

revenue title. Deviations to be analyzed.



The budget accounts shall also be indicated in the

extent to which the authority by virtue of such authorization

referred to in paragraph 17 bulletin Regulation (2011:223)

ordered goods or services or decided on the contribution,

compensation, loans or similar involving expenditure in

the following year.



The budget accounts shall also indicate how the authority

have met other financial conditions Government has

specified. Regulation (2011:229).



Cash flow statement



section 2 of the Financial analysis should view the Agency's payments

broken down by operating, investment, taxes and transfers.

The analysis shall show how these activities have

funded and how the Agency's cash position has

changed. In connection to the cash flow statement,

authority with the comments and explanations

necessary to assess the cash flow statement.



Chapter 7. Additonal



1 § in addition to the maximum extent permitted by other provisions of this

Regulation, the financial statements include the

additional information provided by the Swedish national financial management authority provides.



2 § the museums shall in the annual report for the

taxable allowances and other benefits paid out

during the financial year and the future commitments agreed

for each of the



1. the members of the Management Board of the Agency,



2. the members of the Council of the authority designated by the Government,

and



3. the senior management at the agency designated by the

Government.



For these people, the Agency shall also provide mission

Board or Council member in other government departments and

Mission as a member of the Board of joint-stock company.



paragraph 3 of the Task to be given of the employee's absence due to

disease in the fiscal year. The total sick leave shall

be expressed as a percentage of the employee's total annual

working time.



An indication should also be provided on



1. the proportion of sickness absence relating to absence during a

continuous period of 60 days or more,



2. sick leave for women and men and



3. sick leave for employees aged 29 years or younger,

30-49 years and 50 years of age or older.



Sick leave for each group referred to in the second subparagraph 2 and 3

shall be expressed as a percentage of the Group's total annual

working time. Such information shall not be provided if the number of employees

the group is no more than 10 or if the task can be assigned to a

individual.



The first-third paragraphs do not apply to authorities

and enterprises in which the number of employees in the last two

financial years, on average, amounted to no more than 10.

Regulation (2002:1061).



Chapter 8. Interim report



section 1 of The authorities covered by Chapter 1. paragraph 3 of the second paragraph, the

no later than 15 August each year submit an interim financial report to

Government. The interim report will refer to the first six months of the

the current fiscal year.



The interim report shall consist of



-income statement,



-balance sheet;



-grant recognition under Chapter 6. paragraph 1 of the first and third

paragraphs, and



forecast for the current fiscal year of the company's

costs and revenues.



The interim report shall be signed by the Agency's management.

The signature means that management certify that the interim report

give a true and fair view of the company's expenses and income

and the Agency's financial situation. Provisions concerning the

the annual report in Chapter 2. section 2, paragraph 4 of the fourth subparagraph and 5-7 sections

should be applied when the interim report drawn up.

Regulation (2007:1440).



9 Cape. Budget information and a basis for in-depth review



Common rules on the financial basis and a basis for

in-depth review



1 § the museums shall, if the proposal is submitted which is expected to lead to

increased costs and decreased revenue, present proposals to the

measures within its own activities that lead to the corresponding

reduction in costs. If there are special reasons may

the proposals also relate to other activities.



2 § the museums shall examine the effectiveness of the rules

govern activities. If the Authority's proposal requires

changes to a Constitution, proposals for amendment

are accounted for. Bills shall be drawn up in accordance with

the principles of the constitutional wording.



Budget information



3 §/expires U: 2016-01-01/

The Agency shall, not later than 1 March each year a

budget information to the Government. Budget documentation should

include the Agency's proposal for the financing of

operation the three following financial years. The substrate

should also include details about the Agency's toll

activity and the proposal for appropriations under section 17 of the

first subparagraph regulation of appropriations (2011:223) as authority

need to get make commitments involving expenditure in

the following year.



The authority shall, when it requests an authorization referred to in the first

subparagraph set during what years the financial commitment is calculated

incur expenses.



The Agency's proposal will be held within the framework of the Government's

decisions about the business. Regulation (2014:1433).



3 §/comes into force: 2016-01-01/

The Agency shall, not later than 1 March each year the budget information to the Government. Budget documentation should contain the Authority's proposal for the financing of the operation the three following financial years. Documentation shall also contain information on the Authority's investments and its fee-based activities, as well as the proposal for appropriations under section 17, first subparagraph regulation of appropriations (2011:223) as authority to make commitments that entail expenditure for the following financial year.



The authority shall, when it requests an authorization referred to in the first subparagraph shall specify the year the financial commitment is estimated to incur expenditure.



The Agency's budget information should be based on the Government's decision on the operation. Regulation (2015:383).



3 a § redesignation by section 5 of the Regulation (2014:1433).



4 §/new name 5 § U: 2016-01-01/

Information on activities to be charged under section 3 of

include information on both voluntary contributions in

professional services and damaging charges in

corporate activities, regardless of whether the authority

disposes the fee revenue or not. The data shall

provided pursuant to, as the Government has decided.



Information on the fee-based operations will also

include information about excess or deficit respectively

over-or underlifts with paid activities under 25 a


and 25 (b) of the fees regulation (1992:191).

Regulation (2014:1433).



4 §/comes into force: 2016-01-01/

Investment information under section 3 is directed to the four following financial years and include proposals for an investment plan for investments in social purposes as well as information on planned investment in fixed assets in a regulatory activities (business investment).



Investment plan shall be divided into objects or object groups and include both new investment measures for maintenance of existing investments. The plan should indicate what portion of the investment which is expected to be recognized as fixed assets. The plan should also indicate how the investments referred to be financed.



Information about business investment should be divided into asset classes. If investment spending for an item exceeds 20 million kronor, must be specified. It will also highlight how business investment provided financing. Regulation (2015:383).



5 §/new designation section 6 U: 2016-01-01/

The authority shall provide information on the financial base

expected major changes in its requirements of premises.

The data shall include the following financial years.

Regulation (2014:1433).



5 §/comes into force: 2016-01-01/

Information on activities to be charged under section 3 of

include information on both voluntary contributions in

professional services and damaging charges in

corporate activities, regardless of whether the authority

disposes the fee revenue or not. The data shall

provided pursuant to, as the Government has decided.



Information on the fee-based operations will also

include information about excess or deficit respectively

over-or underlifts with paid activities under 25 a

and 25 (b) of the fees regulation (1992:191).

Regulation (2015:383).



/Rubriken expires U: 2016-01-01/

A basis for in-depth review



section 6/new name 7 § U: 2016-01-01/

The Government decides which activities each year to

be subject to in-depth examination.



The Agency's basis for the Government's thorough examination should

left in a special report by 15 January of the year

the Government determines. Regulation (2014:1433).



6 §/comes into force: 2016-01-01/

The authority shall provide information on the financial base

expected major changes in its requirements of premises.

The data shall include the following financial years.

Regulation (2015:383).



/Rubriken enters into force in: 2016-01-01/

A basis for in-depth review



section 7/new name section 8 U: 2016-01-01/

The Agency's basis for in-depth review should

contain a summary analysis of the results and suggestions to

direction and funding of the activities of the

financial year dossier is for. The performance analysis will

activities are evaluated and reported in relation to the

objectives of the action which the Government established.



The base will also include a summary

macro analysis and resource analysis. Regulation (2014:1433).



section 7/shall enter into force in: 2016-01-01/

The Government decides which activities each year to

be subject to in-depth examination.



The Agency's basis for the Government's thorough examination should

left in a special report by 15 January of the year

the Government determines. Regulation (2015:383).



section 8/shall enter into force in: 2016-01-01/

The Agency's basis for in-depth review should

contain a summary analysis of the results and suggestions to

direction and funding of the activities of the

financial year dossier is for. The performance analysis will

activities are evaluated and reported in relation to the

objectives of the action which the Government established.



The base will also include a summary

macro analysis and resource analysis. Regulation (2015:383).



10 Cape. Special provisions for business works



Annual report of the business works



1 § Business Office no later than 22 February each year to

the Government leave a of the National Audit Office audited annual report

relating to the last completed financial year. The annual report

will include enterprise and, where appropriate,

business networking group. The annual accounts shall consist of



-annual report



-income statement,



-balance sheet;



-financial analysis, and



-scores. Regulation (2007:1440).



Interim report for business works



section 2 of the Enterprise shall, by 31 August and 30 november

every year the Government leave interim report for enterprise

or, as the case may be, the business networking group. Reports

is directed to six and nine months of the current

fiscal year.



The interim report shall include a statement of income and a forecast

for the full year of profit and loss items, as well as a

balance sheet summary. The profit and loss account shall be drawn up on the

just as in the financial statements and are based on the same

principles. The development of turnover, profit, etc. to

commented on, as well as in the period past events by

essential for enterprise or

business networking group.



The interim report to be submitted by 30 november to

be audited by the National Audit Office. Regulation (2007:1440).



Business plan for business works



3 §/expires U: 2016-01-01/

Enterprise shall, not later than 1 March each year to

Government proposals for the operational plan for the three

the following financial years. In the scheme of operations shall work

describe their business and explain what strategies

work decided to achieve the operational objectives and economic

objectives that have been established for the work. The business plan shall

also include an investment plan, as well as in cases where the work

to organise the allocation of the State budget, grant accounting and

budget information.



The investment plan shall work account orientation of

investment and planned distribution on different

investment areas and how the investments referred to be financed.



3 §/comes into force: 2016-01-01/

Business Office no later than 1 March each year to the Government proposals for the operational plan for the next three financial years. In the business plan should really describe their business and explain what strategies Agency decided to achieve the business goals and financial objectives have been established for the work.

The business plan should also contain an investment plan and, in cases where the Agency has at its disposal funds on the State budget, grant accounting and budget information.



The investment plan is directed to the four following fiscal years, be divided into objects or object groups and include both new investment measures for maintenance of existing investments. The plan should indicate what portion of the investment which is expected to be recognized as fixed assets. It will also highlight how the investments referred to be financed. Regulation (2015:383).



section 11. Detailed rules



section 1 of the Swedish national financial management authority shall communicate the provisions

necessary for the application of this regulation.



Transitional provisions



2000:605



1. This Regulation shall enter into force on 1 January 2001, when

Regulation (1996:882) concerning the authorities ' annual report, etc.

shall cease to be valid.



2. in the case of the annual report for the financial year 2000 case 3

and 4 sections, section 5 of the second and third subparagraphs and 6-13 § §

Regulation (1996:882) concerning the authorities ' annual report, etc.

and Chapter 2. 1 and 3 sections and 10 Cape. section 1 of this regulation.



2002:1061



1. This Regulation shall enter into force on 1 July 2003 and

apply for the first time for the financial year 2003.



2. For the fiscal year 2003, an indication of sickness absence cover

time after 30 June 2003.



2006:1310



This Regulation shall enter into force on 1 January 2007 and

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

after 31 december 2006.



2007:4



This Regulation shall enter into force on 1 March 2007 and apply

for the first time for the financial year 2006.



2007:604



This Regulation shall enter into force on 1 January 2008 and

apply for the first time for the financial year 2008.



2007:1440



This Regulation shall enter into force on 1 February 2008 and

apply for the first time for the financial year 2008. For a

authority does not comply with the conditions set out in 2

Cape. 4 section in its new wording needs

the annual accounts for the financial year 2007 do not contain a

cash flow statement.



2008:747



This Regulation shall enter into force on 1 January 2009 and

apply for the first time for the financial year 2009.



2014:1322



1. This Regulation shall enter into force on 1 January 2015.



2. this Regulation shall apply for the first time in the case of the

financial year commencing on 1 January 2015.



2014:1433



1. This Regulation shall enter into force on 1 January 2015.



2. The provisions of Chapter 3. paragraph 2 is applied first

time in the case of the annual report for 2015.



2015:383



1. This Regulation shall enter into force on the 1 January 2016.



2. The provision on the investment budget in Chapter 3. paragraph 2 shall apply for the first time in the case of the annual report for 2016.