The Swedish Annual Accounts Act (1995:1554)

Original Language Title: Årsredovisningslag (1995:1554)

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Chapter 1. Introductory provisions



The scope of the law



section 1 of this Bill provides for the establishment and

publication of annual accounts, consolidated accounts and

interim report.



The law is, unless otherwise provided in section 2, applicable to such

undertakings as referred to in Chapter 6. section 1 of the accounting Act (1999:1078).

Law (1999:1112).



section 2 of the Act does not apply to companies referred to in Chapter 1. 1 §

first subparagraph, Act (1995:1559) on the annual accounts of

credit institutions and securities companies or Chapter 1. section 1 of the first

law (1995:1560) annual

insurance company, unless otherwise specifically provided for in

These laws.



Company in accordance with Chapter 1. 1 paragraph Act on

annual accounts for credit institutions and securities companies or 1

Cape. second subparagraph of paragraph 1 of the Swedish annual accounts Act for

insurance companies are required to prepare consolidated accounts

According to the laws is not required to establish

consolidated financial statements in accordance with this Act. Law (1999:1112).



General definitions



section 3 of this Act means



1. undertaking: any natural or legal person who directly or

indirectly covered by the annual report, the consolidated financial statements

or a financial report,



2. shares: shares and other equity of legal persons,



3. net revenues: revenues from goods sold and constructed

services included in the company's ordinary activities, minus

for discounts, VAT and other taxes that are

directly linked to turnover,



4. major companies:



– companies whose securities are admitted to

trading on a regulated market or an equivalent market

outside the European economic area, or



– companies that meet more than one of the following conditions:



a) the average number of employees in the company has in each

of the last two financial years amounted to more than 50,



(b)) the company's reported total assets have for each

one of the last two financial years amounted to more than 40

million,



(c) the company has reported net sales of) each

of the last two financial years amounted to more than 80

million,



5. smaller companies: companies that are not large corporations,



6. major groups:



-groups, including the parent's or any of the

the subsidiary's securities are admitted to

trading on a regulated market or an equivalent market

outside the European economic area,



– companies where any of the subsidiaries is such a

undertakings as referred to in Chapter 1. section 1 of the Act (1995:1559) if

annual accounts for credit institutions and securities companies or 1

Cape. section 1 of the Act (1995:1560) annual

insurance undertaking, or



– groups that meet more than one of the following conditions:



a) average number of employees in the Group during each

of the last two financial years amounted to more than 50,



(b) the balance sheet total) group has reported for each

and one of the last two financial years amounted to more than

SEK 40 million,



(c) the reported consolidated net sales companies) have for each

and one of the last two financial years amounted to more than

80 million,



7. small groups: groups not larger

groups.



For the purposes of applying the first subparagraph 6 (b) and (c) shall

investments in subsidiaries, receivables and liabilities between

Group companies, as well as internal profits are eliminated. The same

apply for income and expenses related to the

transactions between group companies, as well as changes in

internal profit. Elimination does not need to be conducted, on the application

Instead, it is based on the following limit values:



-balance sheet total SEK 48 million,



-net sales SEK 96 million.



Undertakings as referred to in Chapter 2. paragraph 2 of the first subparagraph and paragraph 3 of the

the accounting Act (1999:1078) shall for the purposes of the first

paragraph 4 – 7 and Chapter 5. 47 § to net sales post

contributions, donations, membership fees and other related revenues.

Law (2015:813).



Group, associates, etc.



4 of a company is the parent company and a legal entity is

daughter companies, if the company



1. holds more than half of the votes for all the shares in

the legal entity,



2. own shares of the legal entity and because of contracts

with other partners in this disposes of more than half of

the votes for all the shares,



3. own shares in the legal person and has the right to appoint

or set aside more than half of the members of its Board of Directors

or equivalent governing body, or



4. own shares in the legal person and has the right to

lonely exercise a dominant influence over this because of

agreement with the legal entity or by reason of precept in

its articles of Association, partnership agreements or similar

Bylaws.



Furthermore, a legal entity, subsidiaries of its parent undertaking,

If the other subsidiaries of its parent undertaking or

the parent company, together with one or more other

subsidiaries or other subsidiaries together



1. holds more than half of the votes for all the shares in

the legal entity,



2. own shares of the legal entity and because of contracts

with other partners in this disposes of more than half of

the votes for all the shares, or



3. own shares in the legal person and has the right to appoint

or set aside more than half of the members of its Board of Directors

or equivalent governing body.



If a subsidiary owns shares in a legal person and on

because of the agreement with the legal entity or by

provision in its articles of Association, partnership agreements or

comparable bylaws alone has the right to exercise a dominant

influence over the legal person, is also this

subsidiaries to the parent company.



Parent company and the subsidiaries together form a group.



With Group companies referred to in this law company in the same group.

Law (1999:1112).



4 a of the participating undertaking referred to in this law, a holding of

shares in another company which is intended to promote

the activities of the investor by creating a lasting

relations with the other company. A holding of at least 20

per cent of the capital of the second company to be regarded as

a participating interest, unless otherwise follows from

the case may be. Law (2015:813).



§ 5 If a company has an ownership interest in a legal person

and exercises a significant influence over their operational

and financial management, is the legal entity a

associated company of the company. However, this does not apply if the

legal entity is a subsidiary or a jointly

controlled companies that co-own the company.



The company holds at least 20 per cent of the votes for all

shares of the legal entity, it shall be deemed to have a

significant influence over this, if not otherwise indicated

of the circumstances. The same applies if the company's

subsidiaries or company together with one or more

subsidiaries or several subsidiaries together hold

at least 20 percent of the votes. Law (2015:813).



5 a § With jointly controlled entity referred to in this law, a

legal person which two or more parties under an agreement

exercises joint control over.

Law (2015:813).



section 6, in the cases referred to in paragraph 4(1), 1-3

subparagraph, and paragraph 5 of the rights of any

acting in his own name but on behalf of another natural or legal

person's behalf shall be deemed to accrue to the person.



In determining the number of votes in a subsidiary or

Associates are not taken into account the interests of the subsidiary or

interest in the enterprise held by the enterprise itself or by

its subsidiaries. The same applies to shares held by the

acting in his own name but on behalf of the subsidiary or

Associate's or its subsidiaries ' behalf.

Law (1999:1112).



section 7 If a company has become the parent company, the management of

the company inform the subsidiary's management.

The subsidiary's management shall provide leadership for

the parent company the information necessary for a

consolidated accounts shall be drawn up. Law (1999:1112).



Related



section 8 a legal person is considered in this law as related to

an undertaking which draws up the annual or consolidated accounts

(reporting entity) if



1. it is part of the same group as the reporting enterprise;



2. it is an associated company of the reporting

the company or to a company in a group to which it

reporting entity are included in,



3. the reporting entity is an associated company of

the legal entity, or to a company in a group

as the legal person,



4. it is a jointly controlled entity that is co-owned by the

reporting entity or of a company of a group

the reporting entity is a part of,



5. the reporting entity is a jointly controlled entity

co-owned by the legal person, or by a company in

a group that is part of the legal person,



6. the two and the reporting entity are jointly

controlled company co-owned by the same third company,



7. the or the reporting enterprise is a joint

controlled entity co-owned by a third company, and the other

of them is an associated company of the third company,



8. it is a subsidiary of a body corporate referred to

in 2, 4, 6 or 7,



9. it has as main activities to manage assets

that the reporting entity has set aside for remuneration

to people who have completed their employment either in the


reporting entity or of a legal person

related to the reporting entity;



10. it has allocated resources to the management of a

returning holdings which is a legal person such as

referred to in 9,



11. it is under the controlling influence or joint

the controlling interest of a person who is related according to

section 9,



12. the otherwise is under the influence of a person

referred to in paragraph 1 or 4 to 6,



13. it or its parent company have a Board Member,

the Chief Executive Officer or other senior executives

who is a person referred to in paragraph 1, or



14. the or a company in a group of companies of which it is part

provides services for business management about it

reporting entity or its parent company.



For the purposes of applying the first subparagraph,



– with the Group equated a group controlled by

a company or other legal entity that is not a

the parent company of this team's opinion, and



– with associated companies comparable companies that meet only

the requirement for significant influence as specified in section 5.

Law (2015:813).



§ 9 a natural person considered in this law as related to

a reporting entity if he or she



1. himself or jointly with any other exercises

control of the company,



2. otherwise, has significant influence over the enterprise,



3. is a member of the Board of Directors, the Executive Director or

some other senior executives of the company or its

the parent company,



4. are married or cohabiting with or parent, child or

the stepchild of the person referred to in 1 to 3,



5. is financially or otherwise dependent on a person

referred to in 1-3 or by his or her spouse or common-law partner,

or



6. otherwise, are part of the same family as a person referred to in 1 – 3

and can be expected to affect the person in his or her

contacts with the company or be affected by him or her in

their own contacts with the company. Law (2015:813).



Chapter 2. General provisions concerning annual report



Parts of the annual report



section 1 of the annual accounts shall consist of



1. a balance sheet,



2. a statement of income,



3. Notes, and



4. a management report.



In the annual report for a larger company, it should also be included

a cash flow statement. Law (2014:542).



Rationality and the generally accepted accounting principles



section 2 of the financial statements shall be drawn up in an orderly manner and in

accordance with generally accepted accounting principles.



Fair view



paragraph 3 of the Balance sheet, income statement and notes,

established as a whole and give a true and fair view of the

the company's financial position and results of operations. If it is needed for a

fair presentation to be given, shall be

supplementary information.



If the deviation is made from what follows from general advice or

recommendations from regulatory agencies, shall disclose

This, and of the reasons for the departure is disclosed in the notes on the accounts.

Law (1999:1112).



Substantial



3 a of a company may depart from the provisions of

accounting, nomination, evaluation, information and

consolidation of this Act, if the consequence of the departure is not

essential.



The consequence of a derogation shall be deemed to be substantial if omitted

or incorrect information, alone or in conjunction with other

information, reasonably be expected to affect the decisions that

users make on the basis of the information provided. Law (2015:813).



Other basic accounting principles



4 § in the drawing up of the balance sheet, income statement

and the notes, the following should be observed:



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



2. The same principles of valuation, classification and

classification of the different lines and, where appropriate,

some records must be applied consistently from one financial year

to another.



3. the valuation of the various items and, where appropriate,

some entries shall be made in compliance with reasonable care.

This means in particular that the



a) only during the financial year, stated income may be

with in the profit and loss account,



b) account shall be taken of all financial obligations that are

attributable to the fiscal year or the previous financial year,

Although these obligations will be known only after

the reporting period but before the establishment of

the annual report, and to



c) account shall be taken of losses in value regardless of whether the result

for the fiscal year is a profit or a loss.



4. Revenues and costs attributable to

the financial year shall be taken into account regardless of the time of

the payment.



5. The various components of the balance sheet items and, in

where appropriate, some items consist of valued was for

themselves.



6. Assets and provisions or debts may not be offset

against each other. Nor may the revenues and expenses are offset

against each other.



7. The opening balance for a fiscal year shall be

agree with the closing balance for the preceding

fiscal year.



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

2 and 3 sections, the deviation shall be made from the first paragraph.

Law (2015:813).



Form etc.



paragraph 5 of the annual report shall be drawn up in a common readable form or

in electronic form. It shall be drawn up in Swedish.



The annual report shall contain information relating to the company name,

organizational or personal number and seat.



If the company is in liquidation, shall be specified. Law (2015:813).



Currency



section 6 of the Amounts in the financial statements shall be stated in the company's

accounting currency pursuant to Chapter 4. section 6 of the accounting Act

(1999:1078). Amounts may also be specified in other currency

According to the conversion rate on the day of the financial year

(balance sheet date).



When changing the accounting currency, the balance sheet for the

the old fiscal year are recalculated to the new

accounting currency using the exchange rate that has been established

of the European central bank on the last banking day in Swedish

fiscal year. The restated balance sheet should be

opening balance for the new fiscal year. Law (2015:813).



The signing of the annual report



section 7 of the public companies, financial associations and other companies,

represented by a Board of Directors, the annual report shall be written

During of all Board members. If an Executive

Director is appointed, he shall also sign the

the annual report.



In trading companies should the annual report be signed by all

Unlimited responsible partner.



In one grouping, the European Parliament and of the Council

Regulation (EC) No 1082/2006 of 5 July 2006 on a

European grouping of territorial cooperation (EGTC) should

the annual accounts shall be signed by all members of the

the grouping's Assembly, and by the Director. In a consortium

According to Council Regulation (EC) No 723/2009 of 25 June 2009

on the community legal framework for a

European research infrastructure consortium (Eric),

the annual accounts shall be signed by all Board members

or by the Director. If both a Steering Committee and a Director is

designated in the Consortium, the annual report shall be signed by

all members of the Board and of the Director.



In foundations with related management, annual report

be signed by the trustee or, if a partnership is

the Foundation's trustees, by all the partners representing

the company.



In other business, the annual accounts shall be signed by the

redovisningsskyldige or his representative.



If the annual accounts are prepared in electronic form, it shall

signed with advanced electronic signature pursuant to the Act

(2000:832) of qualified electronic signatures.



If any of them signing the annual report, has notified

a dissenting opinion, the opinion attached to the report.

In the case referred to in the first subparagraph applies, however, only if the

the sentence has entered into the Board's

Protocol.



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

was signed. Law (2014:1386).



Chapter 3. Balance sheet and income statement



Balance sheet content



paragraph 1 of the summary balance sheet to account for the company's

all assets, provisions and liabilities and equity

equity on the balance sheet date. Law (2015:813).



The layout of content



section 2 of the income statement, condensed account company

all income and expenses for the fiscal year.



Layouts



section 3 of the balance sheet shall be drawn up in accordance with the

format set out in annex 1 to this Act.

The profit and loss account shall be drawn up according to any of the

formats specified in annexes 2 and 3.



Replacement of the profit and loss account shall be

only if there are special reasons for it and it is

consistent with Chapter 2. 2 and 3 sections. Law (2015:813).



section 4 of the items in the balance sheet and profit and loss account shall be taken

up separately in the order specified for each

the set-up form. If an asset allocation or liability is

up in more than one item in the balance sheet, it shall be informed of

relationship with other items either under the item where

It is taken up or in a note.



In the case of items that are preceded by Arabic numerals, the

derogations which are dictated by the specific

focus.



Other items than those included in the layouts

may be collected if the new entry's content not covered by

forms of presentation items. The records may be divided into

some records. If part of a record has been added in such a

manner or is of such a size that it is of importance with

regard to the requirement in Chapter 2. section 3 on an accurate picture to the

be shown separately, they should be listed in some records.


Supplementary records should be given names that clearly specifies

What is included in the record.



Items preceded by Arabic numerals may be combined,



1. where the amount is insignificant with respect to the requirement in

Chapter 2. section 3 on fair view, or



2. If the merger will promote transparency and records

and, where applicable, part the records specified in the note.



Smaller companies may merge items in the balance sheet as

are assets, shareholders ' equity, provisions and liabilities, if

the entries are preceded by Arabic numerals. Law (2015:813).



4 a § Despite sections 3 and 4, undertakings referred to in the second subparagraph

Split fixed assets and current assets and

liabilities and provisions in current and non-current

records, if it is consistent with Chapter 2. 2 and 3 sections.



First subparagraph



1. companies covered by a consolidated

drawn up in application of the international

accounting standards referred to in the European Parliament and

Council Regulation (EC) No 1606/2002 of 19 July 2002 on

the application of international accounting standards, in

the wording according to Regulation (EU)

No 297/2008, and



2. other companies whose securities are admitted

to trading on a regulated market. Law (2015:813).



Short-term and long-term balance sheet items



4 (b) § for each receivable balance sheet item that is

busy during the current assets, the part to be

be paid later than one year after the balance sheet date is specified.



For each debt item in the balance sheet, the following is stated:

part payable within one year from the balance sheet date, the part that

to be paid later than one year after the balance sheet date and the amount of

these liabilities.



The first and second paragraphs also applies to debt securities entries and

debt-items that have been included in these notes referred to in paragraph 4 of the

Fourth, paragraph 2.



For smaller companies, which merge records according to section 4 of the fifth

subparagraph shall be that provided for in the first and second subparagraphs if

debtors items and liabilities in the balance sheet instead

refer to the merged records. Law (2015:813).



Comparative figures



section 5 of each item or subitem of the balance sheet,

the income statement and the notes referred to in paragraph 4 of the fourth

paragraph 2, the amount of the corresponding record for the closest

the previous fiscal year stated.



If the company has changed its principles for the valuation,

rating or classification of the items or sub-items, the

the records for the last financial year are recalculated

or modified as necessary to enable them to

compared with the end records in a meaningful

way.



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

Chapter 2. 2 and 3 sections, the deviation shall be made from the second paragraph.



The second paragraph does not apply to small businesses provided

that information concerning the lack of comparability is left in

the notes. Law (2015:813).



Share premium reserve



5 (a) of a limited company, the part of the payment for a

stock in excess of the quota value entered in

the share premium reserve. Act (2005:556).



Specific items of the balance sheet and an economic Union

income statement



section 6 of the Claim at stake in a business association shall not be entered

as an asset. Reporting of completed operations may be done so

to in the balance sheet are indicated throughout the capital contributed and how

much thereof as has not been completed, after which the difference-the

paid efforts-performed as a separate item under equity

capital.



The first paragraph also applies in accounting for completed

Leasing fees in a housing association. Law (1999:1112).



section 7/expires U: 2016-07-01/

In the income statement for an economic association, such

surplus dividend referred to in Chapter 10. 1 section 1

Act (1987:667) on economic associations as a

specific cost item. Law (1999:1112).



section 7/entry into force: 07/01/2016

In the income statement for a business association shall transfer such value as referred to in Chapter 9. Article 1, first paragraph 2 Act (1987:667) about cooperative entities is taken up as a specific cost item. Law (2016:113).



Larger accrual entries



section 8 Larger undertakings shall, in the balance sheet or in the notes on the accounts

Specify larger amounts included in items Prepaid

expenses and accrued income, accrued expenses and

deferred income. Law (2006:871).



Provisions



section 9 as provisions, such obligations are reported as

is attributable to the fiscal year or the previous financial year

and as at the balance sheet date are certain or probable to their

arise, although the amount or the time when the

shall be honoured.



Depreciation, amortisation and impairment losses shall not be recognised as

provisions. Law (1999:1112).



section 10 of the larger companies will be in the balance sheet or in the notes on the accounts

specify the major provisions that have been taken up under the item

Other provisions in the balance sheet. Law (2006:871).



A limited liability company shareholders ' equity



10 a of a limited liability company shareholders ' equity in the balance sheet must, in

a separate sheet or in the notes on the accounts are divided into bound private

capital and capital or accumulated loss.



Under the restricted equity, the following should be addressed: share capital,

the revaluation reserve, reserve fund, the equity fund and the Fund for

development expenditure.



During the non-restricted equity or accumulated loss, the following

be taken up: free funds, separately, retained earnings

loss and profit or loss for the financial year.

Retained earnings and loss for the year will be up

as deductions. Law (2015:813).



An economic Union equity



10 b of an economic Union equity shall in

balance sheet in a separate sheet or in the notes on the accounts shall be divided into

restricted equity and non-equity or accumulated

loss.



Under the restricted equity, the following should be addressed: paid-up

or through bonus issues tillgodoförda efforts,

the revaluation reserve, reserve fund, the equity fund and the Fund for

development expenditure. Member operations and subordinated debentures,

be accounted for separately.



During the non-restricted equity or accumulated loss, the following

be taken up: free funds, separately, retained earnings

loss and net profit or loss for the financial year.

Retained earnings and loss for the year will be up

as deductions.



It is said in the second paragraph about action also applies to

Leasing fees in a housing association. Law (2015:813).



Consolidated income statements in abbreviated form



section 11 of the smaller companies may merge records 1-6 of annex 2

each of items 1-3 and 6 of annex 3 to a record named

gross profit or gross loss.



A company that merges the items referred to in the first subparagraph shall in

the profit and loss account, in connection with the record gross profit or

gross loss, provide information on net sales. The Swedish companies Registration Office

may allow in a particular case that the indication of net sales

may be omitted, if it is justified for reasons of competition.

Law (2010:1515).



section 12 is repealed by Act (2007:132).



13 repealed by law (2015:813).



Chapter 4. Valuation rules



What is fixed assets and current assets



section 1 With fixed asset, of course, access to

habitually used or held in the business. With

current asset, of course, other access.



If the company is run by a natural person or an estate, may

animals in farming or herding is considered as a current asset

regardless of the purpose of the holding. Law (1999:1112).



section 2 of the Expenditure for concessions, patents, licenses, trademarks,

leaseholds and similar rights and assets of

significant value for the movement in the years to come may be collected

as intangible fixed assets. The same applies to

compensation for acquisition of business exceed the retained

the value of the assets acquired and the liabilities

acquired (goodwill).



The first paragraph also applies to expenses for the company's own

development work. Limited liability companies and cooperative societies

This applies, however, only if the corresponding

amount is transferred from equity to a Fund for

development expenditure.



Expenditure on business formation, increase of the share capital or

equivalent or for the company's management cannot be

as assets. Law (2015:813).



Acquisition cost for fixed assets



paragraph 3 of the fixed assets to be included in amounts

corresponds to the expenditure on asset acquisition or

manufacturing (cost), subject 4,

5, 6, 12, 13 (a), 14 (a) or section 14 (e).



In the cost of an acquired access to, in addition to

the purchase price, expenditures that are directly attributable to the

the acquisition included.



The cost of a manufactured access may, in addition to

such costs directly attributable to the production of

access, a fair share of indirect

production costs are included.



Interest on capital borrowed to finance

production of an asset may be included in

the cost to the extent that the interest relating to

the production period.



Expenditure on value-enhancing improvements to an asset,

included in the cost, if they have spent under

fiscal year or offset from previous years.

Law (2015:813).



Depreciation of fixed assets



section 4 of the fixed assets with limited useful lives be

be depreciated systematically over this period.



If the useful life of intangible assets

made up of the expenses for the company's own development work


cannot be determined with a reasonable degree of safety,

the period is considered to be up to five years. The same applies in the case of

goodwill.



Depreciation is recognized in the income statement. Other

Accounting may be applied, if there are special reasons

for it and it is consistent with Chapter 2. 2 and 3 sections.

Law (2015:813).



Impairment of fixed assets



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

than the value resulting from paragraph 3 and paragraph 4 of the first paragraph, the

asset be written down to this lower value, if it can

It is assumed that the value is permanent.



A financial fixed asset must be written down to the

lower value that the asset is at 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 are no more reasons for it.

Impairment losses relating to goodwill cannot be reversed.



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

paragraphs shall be recognised in profit or loss. Law (2015:813).



Revaluation of fixed assets



section 6, a limited liability company or an economic Union

fixed assets that have a reliable and

lasting value that substantially exceeds the book value

According to section 3, section 4, first subparagraph, paragraph 5 of the first to third subparagraphs

and section 12 may be written up to this value. Write-up

may, however, be made only on the appreciation amount used

allocation to a revaluation reserve or, in limited liability companies, for

increase in share capital through a bonus issue or share issue.



Depreciation and write-downs on the asset that has

been written up after the revaluation is calculated with

the basis of the gross value. Law (2015:813).



Utilization of the revaluation reserve and the Fund for

development expenditure



paragraph 7 of a limited liability company may take the revaluation reserve or Fund

for development expenditure utilised for



1. increase of the share capital through a bonus issue or

new share issue,



2. coverage of loss according to the adopted balance sheet when

the loss cannot be covered by capital.



A decision to include the revaluation reserve or Fund for

development expenditure in order to cover a loss under

the first subparagraph of paragraph 2 may be taken only after the Auditors

have been consulted. Before three years have elapsed from the decision,

dividends are decided only if the companies registration office or, in the

disputed cases, civil courts giving permission or if

the share capital has been increased by at least an amount equal to

the loss has been covered with amounts from the Fund. In

question about Bolagsverket's or the permission of the court case of 20

Cape. 25-29 of the Swedish companies Act (2005:551) in applicable

parts. Law (2015:813).



section 8 At depreciation impairment loss under paragraph 4 or paragraph 5 of

of a written access or on the disposal or

disposal of the asset revaluation reserve may be reduced in

correspondingly, up with the part of the Fund

corresponding to the asset. Similarly, the Fund for

development expenditure is reduced by depreciation, write-down

or disposal of an asset busy expense for

the company's own development work.



The reduction may be made only by



1. the mobilisation of the Fund under section 7,



2. the portion of the Fund that corresponds to the depreciation or

exploration costs are transferred to unrestricted equity, or



3. the portion of the Fund that corresponds to a discontinued access

transferred to the capital. Law (2015:813).



Valuation of current assets



§ 9 current assets shall, subject to the 10, 12,

13A, 14A or 14 e § admitted to the lesser of

cost and net realisable value at the balance sheet date.



With the cost, of course, subject to section 11,

the expenditure on asset acquisition or manufacture. At

the determination of the cost applied paragraph 3 of the second to fourth

paragraphs.



With net selling price refers to the selling price after

deduction for calculated selling expenses. If there is

specific reasons, the replacement value, if

case net of obsolescence, or some other value which is

consistent with Chapter 2. paragraphs 2 and 3 may be used instead of

net realisable value.



With the salvage value "means the amount corresponding to the

expenses for acquisition that the company would have had, if the

access was obtained at the balance sheet date.



If the company is run by a natural person or an estate, may

animals in farming or herding are measured at the value

established by the tax agency. Law (2011:1554).



Valuation of work in progress



10 § progress on behalf of someone else, are valued at

amount that exceeds the cost, if there are special reasons

and it is in compliance with Chapter 2. 2 and 3 sections.



Stock cost



11 § 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 shall not apply.

Law (2015:813).



Accounting for certain amount and fixed value



section 12 tangible fixed assets, raw materials and

commodities traded and whose total value is

subsidiary of the company, may be up to a

fixed quantity and value, if their quantity, value and

composition thereof do not vary materially. Law (1999:1112).



The conversion of receivables and liabilities



paragraph 13 of the receivables and Payables in currencies other than the

accounting currency shall be converted into the accounting currency

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

compliance with Chapter 2. 2 and 3 sections. Act (2000:34).



Accounts according to the equity method



13 a of the Companies referred to in Chapter 3. 4 a of the second subparagraph,

accounting for investments in associates in the balance sheet and

the income statement with the application of the provisions of Chapter 7.

25-29 section, if it is consistent with Chapter 2. 2 and 3 sections.

Act (2004:1173).



Own shares



section 14 of the own shares shall not be included as an asset.



In the valuation of a parent's interests in a

subsidiaries, participations subsidiary owns in

the parent undertaking shall not be considered to have no value.



In the case of acquisition of own shares to non-restricted equity is reduced by

the expenditure for the acquisition. At the time of transfer of own shares shall

non-restricted equity is increased with the income from the transfer.

Law (2015:813).



Valuation of financial instruments



14 a of derivatives and other financial instruments may

admitted to its real value, subject to the

14 b.



The fair value shall be determined on the basis of

the instrument's market value. If no market value cannot

be determined for an instrument but for its constituents

or for a similar instrument, the fair value

be determined on the basis of ingredients or the similar

the instrument's market value. If neither such a rating

is possible, the fair value is determined using the

such generally accepted valuation models and

valuation methods that give a reasonable estimate of the

the market value.



Rating referred to in the first subparagraph may be made only if all

the company's financial instruments, other than those referred to in

paragraph 14 (b) must not be taken up at fair value, are valued at the same

way. Lag (2003:774).



14 b of the following financial instruments may not be valued

According to section 14 (a):



1. financial instruments held to maturity and not

constitute derivative instruments,



2. loan receivables and other claims arising from

company and not held for trading purposes,



3. investments in subsidiaries, associates or joint

controlled entities,



4. equity instruments that the company itself has given out,



5. contracts for contingent consideration in connection with the acquisition and

mergers,



6. liabilities, excluding the liabilities included as part of

a trading portfolio or derivative instruments, as well as



7. other financial instruments, which are of such specific

character that according to what is generally accepted,

be accounted for otherwise.



Valuation under section 14 must not be done, if such

rating would not provide a reliable value of the

financial instrument.



Undertakings as referred to in Chapter 3. 4 a of the second paragraph, despite

the value of the first paragraph of which specified financial instruments

According to section 14, if the



1. it is compatible with international

accounting standards referred to in the European Parliament and

Council Regulation (EC) No 1606/2002 of 19 July 2002 on

the application of international accounting standards, in

the wording according to Regulation (EU)

No 297/2008, and



2. information on the valuation made in accordance with these

standards. Law (2015:813).



14 (c) for the purposes of section 14 (a) and 14 (b) of the agreement shall

concerns raw and staple foods and gives either party the right to

regulate the agreement with cash or with any other financial

instruments are considered as derivative instruments. However, this does not

If the agreement



1. concluded to cover the company's expected needs of purchasing,

sale or self-consumption of raw-and pantry Staples,



2. even after the contract has met this need,



3. designed for this purpose when it was entered into, and



4. are expected to be settled by delivery of the goods.

Lag (2003:774).



14 d § If valuation is in accordance with paragraph 14 (a), shall

the change in value since the last balance sheet date are recognised in

the profit and loss account.



In these cases, the change shall be recorded in


a fair value instead of the income statement:



1. the change in value relates to a hedging instrument and the

applied principles of hedge accounting allows a

part or all of the change in value not reported in

the income statement, or



2. the change in value is due to a price change on an

monetary item that forms part of the company's net investment in

a foreign entity.



A change in value of financial assets that are not held

for trading purposes, nor is a derivative instrument may

are recognised in the fair value reserve instead of in

the profit and loss account.



When there are no more reasons to account for the amount in the Fund

for fair value, the Fund shall be adjusted. Act (2004:1173).



Valuation of hedged items



14 e § If an asset or a liability, provision or part

thereof has been secured against a financial instrument is valued

According to section 14 (a), shall also be the hedged item are valued according to the

the paragraph, if they applied the principles of

hedge accounting allows. In paragraph 14 (d)

applied. Lag (2003:774).



14 (f) repealed by law (2011:1554).



14 g repealed by law (2011:1554).



Accrual of certain amounts for the raising of loans



section 15 of the capital discount and direct underwriting expenses for admission of

loans shall be accrued, but over time to its debt

due for payment. Such an allocation is not made

If it is irrelevant with respect to the requirement in Chapter 2. section 3 of the

true and fair view.



Provisions



15 a of a provision should be the best estimate of

the amount that will be required to settle the

the obligation. Law (2015:813).



Conversion of subordinated debentures



section 16 If an economic association has subordinated debentures in other

currency than the accounting currency, these shall be recalculated in accordance with

the exchange rate at the balance sheet date. The difference between the recalculated

amount and the equivalent amount at the beginning of the financial year,

shall be brought against retained earnings.

Act (2000:34).



16 repealed by law (1999:1112).



Chapter 5. Notes



General provisions



Call for scores for different categories of company



section 1 of the companies shall disclose in the notes to

According to §§ 4 to 24.



Additional provisions for smaller and larger companies if

explanatory notes are provided in Chapter 2. section 3, Chapter 3. 4, 10 a and

10 (b) sections and Chapter 7. 2 §.



Provisions for small businesses if the explanatory notes can be found

In addition, in Chapter 3. § 5. Law (2015:813).



section 2 of the Bigger companies should also disclose in notes under

25-48 sections.



Additional provisions for larger companies about disclosures in the

notes can be found in Chapter 3. 8 and 10 sections. Law (2015:813).



The note sequence



section 3, subject to the requirement in Chapter 2. section 2 of the

rationality, the notes relating to individual items in the

the balance sheet or income statement presented in the same

order in which the records. Reference should be made in the records

the notes relate. Law (2015:813).



Call for scores for small and large companies



Valuation principles



section 4 of the Principles for the valuation of assets, provisions and

liabilities shall be specified. Law (2015:813).



Deviations from the basic accounting principles



§ 5 If a Corporation pursuant to Chapter 2. section 4, second subparagraph

different from any of the fundamental accounting principles

referred to in the said section, shall provide a statement of the reasons

for departure and an assessment of the effect on the company's

position and results of operations.



The settlement consists that are made, the entity shall also

provide an indication of the gross amount is offset against the

each other. Law (2015:813).



Change of schedule form



section 6, if a company under Chapter 3. paragraph 3, second subparagraph have

changed the profit and loss account, to the left

a statement of the reasons for the change. Law (2015:813).



Comparative figures



section 7 If a company under Chapter 3. section 5, third subparagraph

deviates from what is stated in the paragraph on benchmarking

It shall provide a statement of the reasons for the deviation.

Law (2015:813).



Non-current assets



section 8 for each entry listed as fixed assets in the

the balance sheet or in such notes referred to in Chapter 3. 4 §

Fourth, paragraph 2, the information provided about the



1. the assets ' acquisition cost,



2. additional and outgoing assets,



3. transfers,



4. depreciation according to Chapter 4. paragraph 4,



5. impairment losses, with a separate indication of

impairment losses that have been made on the basis of Chapter 4. paragraph 5 of the second

subparagraph,



6. this year's write-ups, with separate disclosure of

appreciation of order of use and how much of it

continues oavskrivet.



Bases for depreciation of the fixed assets ' different

records should be specified. Law (2015:813).



Goodwill



section 9 If an entity recognises goodwill as an asset, the

provide information on applied depreciation period and the reasons

for this. Law (2015:813).



Financial instruments



section 10, if a company has financial instruments which are valued at

According to Chapter 4. section 14 (a), shall, for each category of leave

information on the



1. book value, and



2. the changes in value, as shown in the

the income statement and the fair value reserve.



For each class of derivative financial instruments measured at 4

Cape. 14 a of to information also be provided if



1. the scope and nature of the instrument, and



2. important conditions that may affect the amount of time

order or the security of future cash flows.



If the valuation has been made pursuant to Chapter 4. paragraph 14 (a)

third sentence, should significant assumptions made in

the application of valuation models and

the methods of valuation set out.



The paragraph also apply to such agreement pursuant to Chapter 4.

§ 14 c must be regarded as derivatives. Law (2015:813).



Revaluation reserve



section 11 of the size or composition of

the revaluation reserve has changed during the financial year,

the company in a statement providing information about



1. the size of the Fund at the beginning and end,



2. the amount which has been set by the Fund during the fiscal year

and how these have been treated for tax purposes,



3. the amounts transferred from the Fund or otherwise

has been used, with an indication of how the amount has

used, and



4. the value that would have been recognised in the balance sheet if

fixed assets had not been written up.

Law (2015:813).



Fair value reserve



section 12 if the size or composition of the Fund for

fair value has changed during the financial year,

the company in a statement providing information about



1. the size of the Fund at the beginning and end,



2. the amount which has been set by the Fund during the financial year,

and



3. the amounts transferred from the Fund or otherwise

has been used, with an indication of how the amount has

been used. Law (2015:813).



Non-current liabilities



section 13, if a company has debts to be paid later than five

years after the closing date, it will provide an indication of the sum

of these. Law (2015:813).



Assets pledged as collateral



section 14 if a company has asked the collateral, it shall submit

information on the extent, nature and form.

Law (2015:813).



Contingent liabilities



section 15, if a company has guarantee commitments, economic

obligations or any obligations that are not covered in

balance sheet (liabilities), it will leave a

check if the sum of these. Law (2015:813).



Commitments in favor of Group companies and others.



section 16 if a company has pledged assets, guarantee commitments

or financial commitments for the benefit of a

business unit, an associate or a jointly controlled

companies that co-own the company, it should provide the Special

information about this. Law (2015:813).



Financial arrangements which are not recognised in the balance sheet



section 17, if a company has financial arrangements that do not

are recognised in the balance sheet and associated with significant

risks or benefits for the company, and information on these

risks or benefits is necessary for the company's

position to be assessed, the entity shall disclose

If



1. focus on and the commercial purpose of

arrangements, and



2. the economic impact of the arrangements is to

the company.



The first subparagraph of paragraph 2 shall not apply to small businesses.

Law (2015:813).



Loans to senior executives



section 18 if a company has provided loans to a member of the Board of Directors,

an Executive Director or equivalent

executives of the company, it shall make the disclosures

If the loan referred to in the second subparagraph. The same applies if the

the company has made pledges, other guarantees or warranties

or have made other financial commitments given in favour of a

such executives. With Board members on an equal footing

their deputies and with Executive Director

comparable executive vice President.



Information should be provided on the size of loans granted,

main loan terms, interest rates, in the fiscal year

recoveries, the nature of guarantees, warranties and other

financial commitments and the amount of the loan as collateral has

asked for. Information should also be provided on any linked

to company executives. About the company during

fiscal year wholly or partly written by a loan or

declined to collect it, a disclosure of

this. Law (2015:813).



Exceptional income and expenses



19(8) If a company has had income or expenses that are


exceptional in terms of size or incidence, it

disclose the nature and amount of each such

income or expense. Law (2015:813).



The average number of employees during the financial year



section 20 of An average number of shall be disclosed by the people

that have been employed during the financial year. Law (2015:813).



The parent company



section 21 of a company which is a subsidiary to provide information

If the name, organizational or personal number and registered office of the

parent company draws up consolidated accounts of the smallest

Group to which the company belongs (2015:813).



Significant events after the end of



section 22 Of the occurred events of material importance

for the company after the end of that is not going to

reflected in the balance sheet or income statement,

the company provide information on these. The information shall

include the nature and the economic impact of the events.

Law (2015:813).



Transactions with related parties



section 23 If a larger company has carried out transactions on

other than market conditions with related parties according to Chapter 1.

8 or section 9, it shall provide information on the transactions.

Information need not be submitted if entries



1. between a parent company and its wholly-owned subsidiaries,

or



2. between two or more subsidiaries, if all shares

or shares owned by other companies within the same group.



The obligation to provide information also applies to a minor

company, if it is a public company and transactions

have been carried out with someone who has a significant shareholding

or is a member of the Board of the company. Law (2015:813).



the information referred to in section 23 section 24 shall include



1. indication of the nature of the transactions and the total amount

the transactions include,



2. indication of the nature of the requirement that it is

ask about, and



3. other information about the transactions necessary for the

to assess the company's position.



Data on multiple transactions may be provided in aggregate form, if

they refer to the same type of transactions and data on the

individual transactions are not necessary to assess

their impact on the company's position.

Law (2015:813).



Special requirements for scores of major companies



Further information on fixed assets



section 25 If a larger company has figured into rate in

the acquisition cost of a fixed asset with the support of 4

Cape. section 3, fourth paragraph, the company shall submit a statement

the included amount.



Larger companies, for each entry listed as

fixed assets in the balance sheet or in such notes

referred to in Chapter 3. 4 paragraph 2 provide information on



1. accumulated depreciation according to Chapter 4. paragraph 4,



2. accumulated depreciation, with separate indication of

impairment losses that have been made on the basis of Chapter 4. paragraph 5 of the second

subparagraph,



3. accumulated revaluations, and



4. corrections to previous years ' depreciation according to Chapter 4.

section 4, write-downs and write-ups.



If a larger company has written of, written or

written up a fixed access solely for tax purposes,

the entity shall submit a report on this by citing

depreciation, pricing or uppskrivningens

size. Law (2015:813).



Current assets



section 26 If a larger company has figured into rate in

the cost of a current asset on the basis of 4

Cape. section 9, second paragraph, the company shall submit a statement

the included amount.



If a current asset was subject to a value adjustment

solely for tax purposes, a major company to leave a

information on this with an indication of the amount of the adjustment.



If the value becomes apparent when a larger company calculates

stock acquisition cost according to Chapter 4. 11 § deviates

significantly from the net realisable value of inventories on

the balance sheet date, the entity shall submit a statement

difference amount. Net realizable value should be calculated

According to Chapter 4. § 9, third paragraph, first sentence.

Difference amount should be allocated to the items listed in

the balance sheet. Law (2015:813).



Additional information on financial instruments



paragraph 27 of the larger company, for each category of

derivative instruments not valued pursuant to Chapter 4. 14 a of the

provide information on



1. the value of the instruments would have been valued at a

application of Chapter 4. section 14 (a), and



2. the scope and type of instrument.



In the case of financial fixed assets according to 4

Cape. 14 a and 14 (c) sections may be measured at fair value, and

whose book value is higher than the real value,

larger companies disclose



1. carrying value and fair value, and



2. the reasons why the book has not been written down

and the support for the assumption that the book value

will be recovered.



The first and second subparagraphs shall also apply to agreements

that according to Chapter 4. § 14 c must be regarded as derivatives.

Law (2015:813).



Purchases and sales between group companies



section 28 If a larger company is part of a group, it will leave

an indication of the proportion of fiscal purchases and

sales relating to other group companies.



The parent company's larger companies and with the support of Chapter 7.

section 3 does not create any consolidated accounts shall provide

information about internal profits on transactions within the

the group. Law (2015:813).



Subsidiaries and certain other companies



section 29 If a larger company has subsidiaries or

ownership interests in other companies, it shall provide information

If



1. the other company's name, registration number, registered office

and equity,



2. the other company's results for the most recent fiscal year

as the annual report or annual accounts have been prepared for,



3. the company's equity stake in the other company, and



4. the number of shares you own and their value according to

the company's balance sheet.



A larger company that is unlimited liable partner in a

another company to enter this business name,

registration number, registered office and legal form.



If your company's voting stake in the other company differ

from ownership, the proportion of voting rights shall also be specified.

Law (2015:813).



30 § a statement under section 29 may be omitted, if the



1. it could cause serious damage to some of those in the

section 29 listed companies,



2. Companies registration office admits it omitted, and



3. the notes contain information about the omission.



Information on shareholders ' equity and results may also

be omitted if



1. the second company does not publish its balance sheet

and is not a subsidiary of the company, or



2. the other company are covered by a consolidated

the company established or by such consolidated

referred to in Chapter 7. paragraph 2 of the first paragraph. Law (2015:813).



Additional information on non-current liabilities



section 31 of the larger company, for each debt item in the balance sheet

or in these notes referred to in Chapter 3. 4 paragraph 2

provide an indication of the part of the debt to be paid

later than five years after the balance sheet date. Law (2015:813).



Further information about loans to leading

executives



32 § Major business shall provide such information as specified in

the second paragraph of section 18 of the



1. a loan made to a member of the Board of Directors, a

Executive Director, or an equivalent executives

in a different group companies,



2. pledges, other guarantees or guarantee commitments

set or other financial commitments that have been made to

the benefit of such officers, and



3. loans to or security has been lodged in favour of the

someone else on the basis of a licence pursuant to chapter 21. section 8

Swedish companies Act (2005:551). Law (2015:813).



Convertible loans



33 § If a larger company has outstanding loans

convertible or United with warrants

or have issued similar securities to the company for the

each loan or similar right leave an indication of

the outstanding loan amount and the time and conditions for Exchange or

Subscribe for new shares. For each loan participation certificates, the

outstanding loan amount and interest provisions.

Law (2015:813).



The share capital



34 § limited liability companies that are larger companies shall submit a statement

If the number of shares and the quota value. If the share capital

consists of different classes of shares, the corresponding enlightenment

be provided for each class. Law (2015:813).



Appropriation of the profit or loss



35 § larger companies shall submit a report on the proposal for a

disposition of the company's profit or loss or, in

where appropriate, the decision on the outline. Law (2015:813).



Taxes



section 36 If a larger company in the balance sheet have raised a

claims or liability in respect of deferred tax, the

provide an indication of the amount of the deferred tax and

If changes in this amount since the last balance sheet date.

Law (2015:813).



Further information on employees



§ 37 major companies shall disclose



1. the percentage of women and men by the average number of employees

during the fiscal year, and



2. the average number of employees and the distribution between women and

men in every country, whether the company has employees in several

countries. Law (2015:813).



The gender distribution among senior executives



section 38 major companies shall disclose the allocation

between women and men among directors, Executive

Director and other people in the company's management.


The distribution among Board members and other

executives must be reported individually. Information

shall refer to the conditions at the balance sheet date. Law (2015:813).



Salaries, other remuneration and social costs



§ 39 major companies to provide information on the size of

the following staff costs for the fiscal year:



1. salaries, wages and allowances, and



2. social security costs, with a separate indication of

pension costs. Law (2015:813).



40 of the larger companies shall disclose the total

the amount of the fiscal year salaries and other remuneration for the

each of the following groups:



1. members of the Board, Chief Executive Officer and equivalent

executives, and



2. employees not covered by the 1.



Bonus and other equivalent remunerations to

members of the Board, the Executive Director and

corresponding executives must be indicated specifically.



In a public limited-liability company shall, for the purposes of applying the first and

second subparagraphs, all members of the company management be included in the

the group referred to in the first subparagraph 1. The number of people in

the Group shall be specified. Further information on the fiscal

salaries and other remuneration must be provided for each of

the members of the Board and of the Executive Director.

Such information need not be provided for

workers ' representatives appointed under the Act

(1987:1245) on board representation for private employees.

Law (2015:813).



Pensions and similar benefits



41 § larger companies shall disclose the total

the amount of fiscal costs and obligations

relating to pensions and similar benefits to members of the Board,

Chief Executive Officer and equivalent executives.



In a publicly traded corporation should information referred to in the first

the paragraph also cover pensions and similar benefits to

other members of company management. The number of people who

subject to be specified. In addition, information on the

fiscal year salary and other compensation must be provided for each

and one of the members of the Board and of the Executive

the Director. Such information need not be provided for

workers ' representatives appointed under the Act

(1987:1245) on board representation for the

private employees. Law (2015:813).



Previous Board of Directors and Managing Director



42 section 41 the provisions of §§ 40 and for information about

members of the Board and Chief Executive Officer also applies

former Board members and previous Executive

Director. Law (2015:813).



Deputies and executive vice President



section 43 for the purposes of sections 40 to 42, Deputy

equated with Board members and executive vice

Director treated as Executive Director.

Law (2015:813).



Agreement regarding severance pay



§ 44 Major companies have reached an agreement on severance pay

or similar benefits to members of the Board, the

the Executive Director or other persons in the enterprise

management should provide information on the agreements and the

essential terms of the agreements. Law (2015:813).



Further information about the parent company



§ 45 larger companies shall provide such information as specified in

section 21 in respect of the parent undertaking that draws up

consolidated financial statements for the largest group company

included in that subsidiary.



If a parent referred to in the first subparagraph or paragraph 21 is

overseas, an indication is also given of where to

get access to the company's consolidated financial statements.

Law (2015:813).



Further information about pledged assets



§ 46 major companies should, when according to section 14 discloses

If the pledged assets, specify which items in the balance sheet

or in the notes on the accounts referred to in Chapter 3. 4 paragraph 2 as

collateral relates.



In the case of securities which do not correspond to a debt or

sales balance sheet item, it should further be specified if

the security has been lodged in favour of the company itself, or

for the benefit of someone else. Law (2015:813).



Distribution of net sales



47 section Of a larger corporate business lines or

geographical markets diverges significantly from each other,

the company disclose the breakdown

on the activities and markets. The assessment of whether

the company's business lines and markets differ significantly

from each other should be done with respect to how the company normally

organizes sales of goods and services. Law (2015:813).



Remuneration to the Auditors and audit firms



48 § limited companies and partnerships are major companies,

provide information on fiscal year total compensation

to each of the company's Auditors and the audit firm

where the Auditors operate. It should also be specified how much of the

compensation relating to the audit assignment,

audit-related fees,

tax advice and other services. Law (2015:813).



Especially if a European company and the European cooperative



49 § in the case of the European company and the European cooperative with a

such management systems referred to in articles 39 to 42 of the

Council Regulation (EC) No 2157/2001 of 8 October 2001 on the

Statute for a European company, in the wording of the European Parliament

and Council Regulation (EC) No 517/2013, or articles

37-41 of Council Regulation (EC) No 1435/2003 of 22 July

2003 on the Statute for a European cooperative society

(SCE), in the original wording, should

the provisions on board members in 18, 23, 32, 38 and

40 – 44 § § apply to members or alternate members of the

the European company or European cooperative's Supervisory Board.



The second paragraph of section 16 of the Act and section 22 (2004:575) if

European companies, as well as paragraph 21 and section 26 of the Act (2006:595)

If the European cooperatives follow the first subparagraph shall apply

also at members/alternates in an SE or

European cooperative management or administrative organ.

Law (2015:813).



Chapter 6. Annual reports, etc.



Management report



section 1 of the annual report shall contain an accurate

Overview of the development of the company's activities,

position and results of operations. When it is necessary for the understanding of

the annual report shall contain references to dashboard

and additional explanations of amounts reported in other

parts of the annual report.



Information should also be provided on



1. such conditions that should not be reported in the

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

important for the assessment of the development of the company's

operations, financial position and results,



2. such events of material importance for the company that

have occurred during the financial year,



3. the company's expected future developments including a

description of the principal risks and uncertainties that

the company is facing,



4. the company's activities in the field of research and development,



5. the company's branches in foreign countries,



6. number and nominal value of the Treasury shares held by the

the company, the percentage of the capital which they represent

and the size of the compensation that has been paid for

the shares,



7. the number and par value of own shares acquired

during the fiscal year, the proportion of the share capital as these

shares and the size of the compensation has

been paid,



8. number and nominal value of the shares which have been abandoned

during the fiscal year, the proportion of the share capital as these

shares and the size of the compensation has

obtained, and



9. the reasons for the acquisition or transfer of own shares

that have taken place during the financial year.



If it is essential for the assessment of the company's position

and results, it also provided the following information about

the use of financial instruments:



1. objectives and applied principles of financial risk management

and, for each major type of planned business event where

hedge accounting is used, applied principles of

assurance, and



2. exposure to price risk, credit risk, liquidity risk

and cash flow risks.



In addition to the information to be provided in accordance with first to third

paragraphs shall contain such annual report

non-financial information necessary for the understanding of

the company's development, performance and position or who is

relevant to the particular business, including

information relating to environmental and employee matters. Companies that

carries out activities that are State-or

notifiable under the environmental code should always leave

information on the environmental impact on the external environment.



Second subparagraph, 3-5, third subparagraph, and paragraph 4

not small businesses. Law (2015:813).



1 (a) of a public limited company whose shares are admitted to trading on

a regulated market in Sweden to the management report

also contain



1. the last decided the guidelines referred to in 8

Cape. 51 of the Swedish companies Act (2005:551), and



2. the Board's proposal for guidelines that apply to time

from the next annual general meeting.



Information referred to in the first subparagraph 1 may be made in connection

to the information provided under Chapter 5. section 40 or 41. In

such a case, the annual report shall contain a

reference to the location where the information has been provided.

Law (2015:813).



2 §/expires U: 2016-07-01/

In limited liability companies and cooperative societies do it in

the annual report also to be proposed

appropriation of the company's or Association's profit

or loss. In an economic association, if the Association

is the parent company, also provided an indication of the amount which the


the financial statements of companies within the Group shall be transferred

from unrestricted shareholders ' equity to non-restricted equity.



Limited liability companies and cooperative societies, in

the annual report or in its own account detail

changes in shareholders ' equity, compared with the previous year

balance sheet. Law (2015:813).



2 section/entry into force: 07/01/2016

In limited liability companies and cooperative societies, the annual report also submitted proposals for the disposition of the company's or Association's profit or loss.



Limited liability companies and cooperative societies, in the annual report or in its own behalf specify changes in shareholders ' equity, compared with the previous year's balance sheet. Law (2016:113).



2 (a) of a public limited company whose shares are admitted to trading on

a regulated market or an equivalent market outside the

The European economic area, the

the annual report also provided information on the



1. the total number of shares in the company, the number of shares of different

kind and, for each class of shares, the rights shares will give in

the company,



2. restrictions on the transfer of shares on the basis of

provision of the law or the instruments of incorporation,



3. direct or indirect shareholdings in the company, which

representing at least one tenth of the voting rights for all

shares in the company,



4. employee share ownership in the company through pension funds

or similar, if not the right to vote those shares can be exercised

directly by the employees;



5. limitations on how many votes each shareholder

can be cast at a general meeting,



6. by the company known agreements between shareholders that could result

restrictions on the transfer of shares;



7. the provisions of the articles of Association concerning the appointment and

discharge of Board members and amending

the articles of Association,



8. the annual general meeting left the appropriations to the Board to

decide that the company is to issue new shares or acquire its own

shares,



9. significant agreements to which the company is a party and which take effect

or changed or invalidated if control of the company

change as a result of a public tender offer,



10. the effects of the agreements referred to in paragraph 9, but not when

the agreements are of such a nature that its disclosure would likely

would harm the company seriously and did not expressly

is required to disclose such information because of other

legal requirements, and



11. such agreements between the company and members of the Board or

employees providing for compensation if they resign,

terminated without reasonable grounds or if their employment is terminated

as a consequence of a public takeover bid for shares in

the company. Law (2007:541).



paragraph 3 of the economic associations in the management report shall also

provide information on



1. significant change in the number of members,



2. the sums of stake amount to be repaid in the next

fiscal year in accordance with the provisions of Chapter 4. 1 and 3 of the law

(1987:667) on economic associations,



3. the right to a dividend made subordinated debentures,

and



4. the amount of the subordinated debentures which have been terminated and shall

redeemed in the next two financial years.



What is said in the first paragraph 2 also applies to redemption amount for

Member's share in a sambruksförening under the Act (1975:417) if

sambruksföreningar. Law (1999:1112).



section 4 of the Foundations, in the directors ' report also provide

an indication of how the purpose of the Foundation have been promoted under

fiscal year. Law (1999:1112).



Cash flow analysis



§ 5 in the cash flow statement to the company's cash receipts and payments

during the fiscal year reported. Law (2014:542).



Corporate governance report



paragraph 6 of the report of the directors of a limited company whose

securities are admitted to trading on a

regulated market shall include a corporate governance statement, if

the company has chosen on the basis of § 8 instead establish

a corporate governance report is separate from

the annual report.



The corporate governance report shall contain the following information:



1. What are the principles of corporate governance are applied, in addition to

the principles provided by law or regulation, and

where details of these are available,



2. the main features of the company's systems of internal

control and risk management in conjunction with the financial

reporting,



3. direct or indirect shareholdings in the company as

representing at least one tenth of the voting rights for all

shares in the company,



4. limitations on how many votes each shareholder

can be cast at a general meeting,



5. the provisions of the articles of Association concerning the appointment and

discharge of Board members and amending

the articles of Association,



6. appropriations to the general meeting the Board of Directors to decide

the company to issue new shares or acquire its own

shares,



7. How does the annual general meeting, the general meeting

main decision-making rights, shareholder rights and how

These rights are exercised, to the extent that these

conditions not stated by the law,



8. how the Board of Directors and, where applicable, within the company

established committees are composed and how they work, in

the extent that these conditions do not appear in the law

or other statutes.



If the company does not apply any corporate governance code,

the reasons for this are set out. If the company applies a code of

corporate governance, it shall where applicable be specified which parts

of the code which it departs from and the reasons for this.

Law (2015:813).



paragraph 7 of the joint stock company which only have other transferable

securities other than shares admitted to trading on a regulated

market need not in the corporate governance report shall provide the

the information provided for in the second subparagraph of paragraph 6 of 1, 7 and 8 as well as in

the third paragraph of the same section. However, this does not apply if

the company's shares are traded on a trading facility as Chapter 1.

5 § 12 Act (2007:528) securities market.

Law (2015:813).



section 8 instead of establishing corporate governance report as a

part of the management report in accordance with section 6, the company may choose to

set up the report as a separate document from the annual report.

The report shall in such a case, have the content that

is apparent from paragraphs 6 and 7. It shall be communicated to the auditor

in the same time as the annual report.



If the company has chosen to establish the corporate governance report as

a separate document from the annual report and the information

referred to in the second subparagraph of paragraph 6 of 3 to 6 are included in the

the directors ' report, such information need not be provided

in the report. If the information is not included in the

the corporate governance report, it must instead contain a

the site of the annual report where

information is supplied.



If the company has chosen to establish a corporate governance report

under this clause, shall be stated in the

the directors ' report. Law (2009:34).



section 9 Of the annual report contains such a task

referred to in the third subparagraph of paragraph 8, the company's auditor in a

written, signed statement say whether a

such report referred to therein has been established or not. When

the case of the information referred to in paragraph 6, second subparagraph

2-6 to the opinion Furthermore include a statement as to whether the

This information is consistent with the annual accounts and in

compliance with this law. The report has been

with the information referred to in Chapter 7. 31 section

paragraph, the opinion also include a statement

whether these disclosures are consistent with

the consolidated financial statements and in accordance with this law.



If the information contains material errors, the auditor

enter this and point out what kind of error it is.



The auditor's opinion shall be submitted to the Board of directors within

the same time as the audit report and then be annexed to the

the corporate governance report. Law (2015:813).



Chapter 7. Consolidated financial statements



General provisions



Obligation to draw up consolidated accounts



§ 1 the parent undertaking shall establish, for each financial year,

consolidated financial statements in accordance with this law, unless otherwise provided by

2, 3 or 3 a §. Law (2010:686).



section 2 of the parent undertaking which is a subsidiary need not

prepare consolidated accounts, if



1. the company and all its subsidiaries are subject to a

the consolidated accounts drawn up by a parent

the parent company, and



2. the parent the parent's consolidated financial statements has

been prepared and revised under the



a) legislation has been produced in accordance with

European Parliament and Council Directive 2013/34/EU of 26

June 2013 on annual financial statements, consolidated financial statements, and reports of the

certain types of businesses, in the wording of the European Parliament

and Council directive 102/EU,



b) international accounting standards adopted

According to Regulation (EC) No 1606/2002 of 19 July 2002 on

the application of international accounting standards, in

the wording according to Regulation (EU)

297/2008, or



c) accounting standards which the European Commission has

assessed as equivalent to international

accounting standards as referred to in (b).



The first paragraph also applies if any subsidiary of reasons as

set out in paragraph 5 of the second paragraph is not subject to the established

the consolidated financial statements.



A parent who by virtue of the first subparagraph is not itself

has established a consolidated accounts shall give the

parent parent's consolidated financial statements and

Auditors ' report to the Registrar

in accordance with Chapter 8. 3, 3A and 3 c sections. The registration authority shall

as indicated in Chapter 8. 4 § announce that documents

has been submitted. If the documents are not in Swedish, may


the Registrar shall submit to the parent company to give in

a certified translation into Swedish. Such a

injunction should be decided if someone requests.

the parent company, in case it had established a

consolidated financial statements, in accordance with Chapter 8. 3 and 16 sections would not have

been obliged to submit this and

Auditors ' report to the Registrar,

It is to that of the said paragraphs about that file,

be available instead applied to the parent

the parent company's consolidated financial statements and

consolidated auditor's report.



The first subparagraph shall not apply,



1. If a partner that has an ownership interest in the parent company of at least

ten percent at the latest six months before the end of the financial year

in the parent company's Board of directors or equivalent governing body

has called for the consolidated financial statements shall be drawn up, or



2. If the shares of the parent firm or negotiable

the parent company has issued securities are admitted to

trading on a regulated market.



The one referred to in the first subparagraph does not create any

consolidated financial statements should disclose this in a note to

the annual report, as well as provide information on name, organization

or social security number and registered office of the parent parent

establishing the consolidated financial statements in the paragraph above.

Law (2015:813).



section 3 of the parent companies in smaller groups do not need to establish

the consolidated financial statements. Law (2009:34).



3 a of a parent need not establish any

consolidated accounts of all subsidiaries, both were for

themselves together, but essential.



A parent need not establish any

consolidated financial statements of the parent company's subsidiaries

does not need to be covered by the consolidated financial statements of reasons as

set out in paragraph 5 of the second paragraph. Law (2015:813).



Parts of the consolidated financial statements



section 4 consolidated accounts shall consist of



1. a consolidated balance sheet,



2. a consolidated profit and loss statement,



3. Notes,



4. a management report, and



5. a statement of cash flows.

Law (2014:542).



Subsidiaries to be consolidated



paragraph 5 of the consolidated annual report shall include all subsidiaries,

subject to the second subparagraph.



A subsidiary need not covered by

the consolidated financial statements, if



1. severe long-term restrictions significantly impair

the parent's ability to exercise its influence over

the subsidiary,



2. the information necessary to establish

the consolidated financial statements cannot be obtained without unreasonable expense or

within a reasonable time, or



3. the shares of the subsidiary are held temporarily and

exclusively for the purpose of resale.



A company that applies the second paragraph, in a not disclose

the reasons for this. Law (2015:813).



Principles for the preparation of consolidated financial statements



Transparency, proper accounting and fair view



section 6 of the consolidated financial statements shall be drawn up in an orderly

manner and in accordance with generally accepted accounting principles.



Consolidated balance sheet, consolidated income statement and the notes

shall be established as a whole and give a true and fair view of the

the status and performance of the company, regarded as a

device, which are covered by the consolidated financial statements. The provisions of 2

Cape. section 3, first subparagraph, second sentence and second subparagraph

also apply to the consolidated accounts. Law (1999:1112).



Other basic accounting principles, etc.



section 7 Of the consolidated financial statements, the following rules apply

in Chapter 2:



3 a of materiality,



section 4 If other basic accounting principles,



§ 5 If the shape, etc.,



section 6, if the currency, and



7 § on the signature.



In the consolidated financial statements, the amounts indicated in the currency

in the parent company's annual report. Law (2015:813).



The consolidated balance sheet and consolidated income statement



section 8/expires U: 2016-07-01/

The consolidated balance sheet and consolidated profit and loss account shall

each constitute a compilation of balance sheets

respective income statements for the parent company and the

consolidated subsidiaries.

The compilation should be made in accordance with sections 9 to 13 and

paragraphs 18 to 23. In accounting for investments in undertakings other than

subsidiaries, 25 – 30 paragraphs must be taken into account. Otherwise apply 3

Cape. with the exception of paragraph 10 (a). It is said in Chapter 3. If larger

and smaller companies should instead refer to larger and

smaller groups. Law (2015:813).



section 8/entry into force: 07/01/2016

The consolidated balance sheet and consolidated profit and loss account shall each constitute a compilation of balance sheets and income statements for the parent company and the consolidated subsidiaries.

The compilation should be made in accordance with sections 9 to 13 and 18 to 23 sections. In accounting for interests in companies other than subsidiaries, 25 – 30 paragraphs must be taken into account. Otherwise apply Chapter 3.

with the exception of 10 a and 10 b sections. It is said in Chapter 3. If larger and smaller companies should instead refer to the larger and smaller groups. Law (2016:113).



Non-controlling interests



section 9 of that part of the equity of a subsidiary that is to

attributable to shares owned by someone other than the Group companies

covered by the consolidated financial statements, in

the consolidated balance sheet are reported as non-controlling interests

influence. The portion of net income of a subsidiary that

is attributable to such shares shall

the consolidated profit and loss account are recognized as gain or loss

attributable to non-controlling interests.

Law (2015:813).



Balance day



section 10 of the consolidated financial statements should relate to

parent company balance sheet date.



If a subsidiary's closing date is more than three months

before or after the parent company balance sheet date,

the subsidiary consolidated on the basis

a balance sheet relating to the parent company's

balance sheet date and an income statement relating to the parent company

fiscal year.



If a subsidiary's closing date is not more than three months before the

parent company balance sheet date, the disclosure of such

events that are important to evaluate the subsidiary's

position and results and that have occurred between

the subsidiary and the parent's balance sheet dates.

Law (2015:813).



Valuation rules



section 11 of the Regulations in Chapter 4. also apply to

the consolidated financial statements. Law (1999:1112).



section 12 of the consolidated financial statements and the annual report shall be drawn up

with the application of common principles for the valuation of

assets, provisions and liabilities. Different

valuation principles may be used, if there are special

reasons. In such a case, the information on this is provided in note with

giving the reasons for the deviation.



Have any of the Group companies that are covered by the

the consolidated financial statements applied different principles for

the valuation of the assets, provisions and liabilities than those

principles applied in the consolidated balance sheet,

assets, provisions and liabilities are translated according to the

the latter principles.



If there are special reasons and that is in accordance with section 6,

derogation should be made from the second paragraph. A statement of the reasons

for the deviation shall be stated in the notes on the accounts. Law (2015:813).



Eliminations between group companies



paragraph 13 of the Receivables and liabilities between consolidated companies, as well as

internal profits, will be eliminated in the consolidated balance sheet.



Income and expenses relating to transactions

between group companies, as well as the change of internal profit during

fiscal year, will be eliminated in the consolidated income statement.



With internal profit, a gain on disposal of an asset

within the group, to the extent that the asset will not thereafter

have been transferred to a buyer outside the group or have

been used or its value is set down in the company

within the group that acquired the asset. Law (2015:813).



Notes



General information



section 14 of the consolidated financial statements, in addition to that resulting from

the other provisions of this chapter, include notes with

the information provided for in Chapter 5. 4-24 sections. If

consolidated accounts cover a larger group, it shall also

include notes with the information provided for in Chapter 5. 25 – 28

and paragraphs 31 to 49.



It is said in Chapter 5. paragraph 3 of the note sequence should

applied.



Despite the first paragraph, the information referred to in Chapter 5. section 40 of the third

subparagraph, third sentence, and Chapter 5. section 41, second subparagraph, third

the sentence is omitted in the case of subsidiaries. At

the application of the said provisions shall, however, they left

the data relate to wages and other benefits from

Group companies. Law (2015:813).



Changes in group composition



section 15 of the composition of the undertakings included in the scope of

the consolidated financial statements has changed significantly during the

fiscal year, should such information be provided that makes it

possible to compare the successive

the consolidated financial statements. This shall be done in notes or in a

adjusted comparative balance sheet and an adjusted comparative

profit and loss account. Law (2015:813).



Subsidiaries and certain other companies



section 16 of the notes must disclose the name,

registration number, registered office and group companies ' ownership,

calculated in accordance with Chapter 1. section 6, in the case of



1. subsidiaries,



2. associated companies that are accounted for in the consolidated financial statements with

application of sections 25 to 29,



3. jointly controlled entity that is accounted for in

consolidated accounts in accordance with paragraphs 25 to 29 or section 30 of

second subparagraph, and



4. other companies as a business unit itself or on the

as indicated in Chapter 1. section 6 has an ownership interest in.



In the case of undertakings referred to in the first subparagraph 4, the


information is also provided about the equity and profit for the

the last financial year.



The information will be the basis for a company has

classified as subsidiaries are listed. This task may

However, be omitted when the parent undertaking holds more than half of

the votes of all shares and ownership in

the subsidiary is equal to the proportion of the voting rights. Even

the Foundation to a jointly controlled entity is accounted for with

application of section 30 should be specified. Law (2015:813).



section 17 of the companies registration office may allow the particulars need not be communicated

According to paragraph 16 of the first and second paragraphs, if that information is of

such that they can cause serious damage to the parent company

or for any of the listed companies. Act (2004:244).



How to count the daughter companies in the consolidated accounts



18 § a summary regarding the parent company and

subsidiary shall be made in accordance with paragraphs 19 to 23. Law (2015:813).



Purchase method



section 19 of the consolidated balance sheet, the carrying amount of

the parent company's shares in a subsidiary are eliminated by

to be offset against the share of the subsidiary's equity as

charged on the shares at the time of acquisition. Law (1999:1112).



section 20 on the acquisition of a shareholding in an undertaking or by

the acquisition will be subsidiary to the parent company to establish a

acquisition analysis to determine the cost

for the group as well as the cost for the Group of

the subsidiary's assets, provisions and liabilities.

Law (1999:1112).



section 21 Of the acquisition value for the Group of subsidiary's

assets, provisions and liabilities according to the acquisition analysis

different from their book value in the subsidiary's

the values in the balance sheet, the consolidated balance sheet is adjusted

with regard to this. The sum of these adjustments shall

deducted from the difference amounts incurred in settlement

According to § 19. Law (1999:1112).



section 22 if, after a tax credit under section 21 is a positive

difference amount, this is recognised as goodwill in the

the consolidated balance sheet. The provisions of Chapter 4. 4 and 5 sections

also applies to such goodwill.



If, after a tax credit under section 21 is a negative

difference amount, this difference amounts are reported in

consolidated balance sheet as goodwill. Negative goodwill

may disintegrate and be recognized on when such a treatment

in line with Chapter 2. 2-4 paragraphs.



If positive and negative difference amount deducted against

each other, the indication of the difference amount is left in a

Notes on the accounts. Law (2015:813).



22 a of the New designation section 23 of the Act (2015:813).



section 23 when a company acquires another company,

pay with shares that it itself has released and control

of the acquiring company as a result of the released

to the new owner (reverse acquisition), shall for the purposes of 19-

22 § § the acquired company is considered as the parent and the

acquirer is considered as a subsidiary. Law (2015:813).



section 24 is repealed by Act (2004:1173).



How investments in associated companies and certain other businesses,

included in the consolidated financial statements



How investments in associates and jointly controlled entities

should be included in the consolidated financial statements



section 25 participations in associated companies is recognized in

the consolidated balance sheet and consolidated profit and loss account with

the application of sections 26 to 29, subject to third

paragraph.



For the purposes of the first subparagraph, the provisions of section 12 of the

on the valuation and section 13 if the internal profit elimination shall apply, if the

There are no special obstacles to this. With internal profit

shall mean the share in the profits that are attributable to

the parent undertaking to transfer between associated companies and

Group companies.



An associate does not need to be accounted for in accordance with the first

subparagraph, of



1. information about participation in the company is not

material, or



2. conditions correspond to those set out in paragraph 5 of the second

paragraph.



If the third subparagraph is applied, the reasons for it are set out in a

Notes on the accounts. Law (2015:813).



section 26 of the first shares in an associate is accounted for in

consolidated balance sheet, parent company first make a

the calculation of their value according to Chapter 4. paragraph 3 of the first and second

paragraphs, paragraph 5 of the first-third paragraphs and paragraph 6 of the first paragraph.



The difference between the value that follows from the first subparagraph, and

the share of the associate's equity attributable to

the shares shall be disclosed separately in the balance sheet or in the

Notes on the accounts. Difference amount shall be calculated on the basis of

conditions at the time of acquisition. If there are particular

reasons, the difference amount is calculated on the basis of

conditions at the time when the equity method

apply for the first time.



If the calculation referred to in the second subparagraph is a positive

difference amount, the amount that has been calculated according to the

the first subparagraph shall be reduced by depreciation or impairment losses

According to Chapter 4. 4 and 5 sections, calculated on the basis of the specified

difference amount. That part of the difference amount which cannot be

be attributed to any particular type of asset, provision or

the debt shall be considered as goodwill.



The amount that has been calculated according to the first subparagraph shall

further be adjusted by addition or deduction of the share of

the associate's profit or loss for the financial year as

relating to the shares. In addition, the reductions to be applied shall be received

dividend from the associated company. Account shall also be taken of

other changes in equity of the associate. The shares

shall in the consolidated balance sheet for the value

corresponds to the amount remaining. Law (1999:1112).



section 27 As an associated company is the parent company of a group,

referred to in section 26 of the company's equity in the second paragraph, what

in one of the associated company, the consolidated financial statements

recognized as such an entry. Law (1999:1112).



section 28 in subsequent consolidated balance sheets, the shares

referred to in section 25 is taken up to the value that they are admitted to

in the previous consolidated balance sheet. This value shall

be adjusted in accordance with section 26.



If shares in the application of section 26 of the first, third, and

fourth subparagraphs is taken up to a higher value than in the immediately

previous consolidated balance sheet, the amount shall be the difference

to an equity reserve. Law (1999:1112).



section 29 in accounting according to §§ 26-28, the share of

the associate's profit or loss attributable to shares

are recognized as income or expense in the consolidated income statement.

Dividends received from associated companies may not be

as revenue. Law (1999:1112).



Proportionate consolidation



section 30 a company subject to consolidated financial statements, and

that, together with one or more companies not falling within the scope

the consolidated financial statements results in a jointly controlled entity,

should report their ownership interest in the latter as

the second subparagraph or in the manner set out in sections 25 to 29.



In the consolidated balance sheet, it is taken up such a large proportion of the

the jointly controlled entity's assets, provisions and

liabilities relating to ownership. In the consolidated income statement,

It is taken up such a large share of the jointly controlled

the company's revenue and costs relating to ownership. At

accounting under this paragraph is 10 to 13, 15 and 19 – 22 § §

applied. Task according to Chapter 5. 20 and §§ 37 to be specified

separately for each company for which equity accounted

with the application of this clause. Law (2015:813).



Annual report and statement of cash flows



section 31 of the annual report and the consolidated statement of cash flows

the Group shall be established pursuant to Chapter 6. Article 1, paragraph 2 of the

second paragraph, and 2 a – 5 sections. It is said in Chapter 6. 1 § about

smaller companies should instead refer to smaller groups.



If the parent company is a public limited company and the company's or any

of its subsidiaries ' shares or transferable securities

are admitted to trading on a regulated market, the

the statutory Administration report is disclosed on the main

elements of the Group's system of internal control and

risk management in connection with the establishment of

the consolidated financial statements.



If the parent company has established a corporate governance report

do not form part of the management report and in the

the report included information about the group as

referred to in the second subparagraph, the information need not be provided

also in the consolidated financial statements. In such cases, however,

management report for the Group include a statement

the location on the report where the information is supplied.

Law (2015:813).



Consolidated accounts of the parent undertaking which are covered by IAS

Regulation



32 §/expires U: 2016-07-01/

A company that falls within the scope of article 4 of the

European Parliament and Council Regulation (EC) No 1606/2002 of the

19 July 2002 on the application of international

accounting standards, in the wording of the European Parliament

Regulation (EU) No 297/2008 shall apply only

the following provisions of this chapter:



1. paragraphs 1 to 3 (a) if the obligation to prepare consolidated accounts,



2. paragraph 4(1) 4 annual report



3. section 7 with regard to the reference to Chapter 2. § 5 If the shape

accommodation and Chapter 2. 7 § on the signing,



4. section 8 to the extent that paragraph refers to Chapter 3. 10 (b) § about

an economic Union equity,



5. section 12 of the first subparagraph if the valuation principles,



6. section 14 in relation to the references to the following

provisions in Chapter 5.:



– section 18 if loans to senior executives,



-section 20 on the average number of employees during the financial year,



– section 32 for further information about loans to leading


executives,



– section 37 for further information about employees,



– § 38 of the gender distribution among senior executives,



-40 paragraph 1 and the second and third paragraphs of

salaries and other remuneration,



– section 41 relating to pensions and similar benefits,



– § 42 of the previous Board of Directors and Managing Director,



– section 43 if deputies and executive vice President,



– § 44 of agreement regarding severance pay, and



– section 48 concerning the remuneration of the Auditors and audit firms,



7. paragraph 31, as regards the references to 6

Cape. 1 and 2 a – 4 sections on management the story's content,

and



8. the second and third paragraphs of section 31 of the consolidated system for

internal control and risk management.



A company referred to in the first subparagraph shall not leave

information pursuant to Chapter 6. section 1, if the information is given on

elsewhere in the financial statements. In such a case,

management report for the Group include a reference

to the place where the information has been provided. Law (2015:813).



32 section/entry into force: 07/01/2016

A company that falls within the scope of article 4 of the European Parliament and Council Regulation (EC) No 1606/2002 of 19 July 2002 on the application of international accounting standards, in the wording of the European Parliament and Council Regulation (EC) 297/2008, shall apply only to the following provisions of this chapter:



1. paragraphs 1 to 3 (a) if the obligation to prepare consolidated accounts, 2. 4 paragraph 4 on the management report, 3. section 7 with regard to the reference to Chapter 2. § 5 If the shape etc. and Chapter 2. 7 § on the signing,



4. section 12 of the first subparagraph if the valuation principles,



5. section 14 in relation to the references to the following provisions of Chapter 5.:



– section 18 if loans to senior executives, – section 20 if the average number of employees during the financial year,



– section 32 for further information about loans to senior executives, – § 37 for further information about employees, – § 38 of the gender distribution among senior executives, – 40 paragraph 1 and the second and third paragraphs on wages and other remuneration, – § 41 regarding pensions and similar benefits



– § 42 of the previous Board of Directors and Managing Director,



– section 43 if deputies and executive vice President,



– § 44 of agreement regarding severance pay, and



– section 48 concerning the remuneration of the Auditors and audit firms,



6. paragraph 31, as regards the references to Chapter 6. 1 and 2 a – 4 sections on management the story's content, and



7. the second and third paragraphs of section 31 of the Group's system of internal control and risk management.



A company referred to in the first subparagraph shall not disclose information referred to in Chapter 6. section 1, if information is given elsewhere in the financial statements. In such a case, the directors ' report for the Group include a reference to the place where the information has been provided. Law (2016:113).



33 § companies other than those referred to in section 32 may establish

consolidated financial statements in accordance with the international

accounting standards referred to in the European Parliament and

Council Regulation (EC) No 1606/2002 of 19 July 2002 on

the application of international accounting standards. In such a

case 32 §. Act (2004:1173).



Chapter 8. Publication



The Registration Committee



the Registrar referred to in section 1 of this Act With the companies registration office,

subject to the second subparagraph.



In the case of foundations shall for the purposes of this Act

the supervisory authority pursuant to Chapter 9. section 1 of the Foundation Act

(1994:1220) is considered as a registration authority. Act (2004:244).



The submission of the annual report of the Auditors



2 §/expires U: 2016-07-01/

In a stock corporation, annual report for the past

the financial year shall be submitted to the Auditors and lay Auditors

at the latest six weeks before the annual general meeting

the annual report shall be discussed. In a business association shall

the annual report should be provided to the Auditor not later than one month before

ordinary general meeting. Other enterprises shall provide

the annual report of the auditors no later than four months after

the end of the financial year. Law (1999:1112).



2 section/entry into force: 07/01/2016

In a joint stock company or an economic association, the annual accounts for the past financial year submitted to the Auditors and, if necessary, lay the auditors no later than six weeks prior to the annual general meeting where the annual accounts are to be treated. Other companies shall submit annual accounts to the Auditor not later than four months after the end of the financial year. Law (2016:113).



Submission to the Registrar



3 § The obligation to publish the annual report that

to the provisions of Chapter 6. section 2 of the accounting Act (1999:1078),

be performed in the following way. Similarly, even

the audit report be made public.



1. Limited liability company



Certified copies of the documents shall be submitted to the

the Registrar within one month of

the general meeting approved the balance sheet and

the profit and loss account.



On the copy of the annual report, a member of the Board of directors or

the Executive Director sign for proof that

balance sheet and profit and loss account has been established.

An indication should also be provided on adoption day. The proof should

also include the decision of the general meeting concerning

the company's profit or loss.



2. Economic associations



Copies of the documents shall be kept available for everyone

interested last from one month after the

the AGM adopted the balance sheet and

the profit and loss account. After particularly the imposition of

the Registrar shall certified copies of documents

be filed there. Such injunction shall be issued when someone requests

the associations referred to in Chapter 1, .... paragraph 3, constitutes the major companies

and compounds which are parent undertakings of groups which, according to

the same clause constitutes the major corporations are required to submit

documents to the Registrar even if something

injunction is not issued. Documents in these

cases have been received by the authority within one month from the

the adoption decision.



On the copy of the annual report, a member of the Board of directors or

the Executive Director sign for proof that

balance sheet and profit and loss account has been established.

An indication should also be provided on adoption day. The proof should

also include the general meeting decisions concerning

the Association's profit or loss.



3. Commercial companies in which one or more legal entities are

co-owner and grouping of the European Parliament and of the

Council Regulation (EC) No 1082/2006



Copies of the documents shall be submitted to the

the Registrar within six months after

the end of the financial year.



4. Foundations



Copies of the documents shall be submitted to the

the Registrar within six months after

the end of the financial year. As regards the collective foundations

and foundations referred to in Chapter 9. 10 section

the Foundation Act (1994:1220) in lieu of certified

copies should be made available to all interested

last from six months after the end of the financial year.



5. other business



Copies of the documents shall be kept available for everyone

interested last from six months after the end of the

output. After particularly the imposition of

the Registrar shall certified copies of documents

be filed there. Such injunction shall be issued when someone requests

the parent company and larger in larger groups are

required to submit the documents to the Registrar

Although the injunction has not been announced. Documents

shall in these cases have been received by the authority within six

months of the financial year.



With a certified true copy assimilated for the purposes of this

law an electronic original. Law (2009:702).



3 a of the documents referred to in paragraph 3 may be transmitted electronically

to the Registrar.



A proof for a declaration under paragraph 3 of 1 or 2,

signed with an electronic signature.



The Government or the authority, as the Government determines

notifies the



1. electronic transfer to the Registrar of

those documents referred to in paragraph 3,



2. attestation of an electronic copy is in conformity with

the original, and



3. the electronic signature in accordance with the second subparagraph.

Law (2008:89).



Registration in the companies registry



3 (b) repealed by law (2013:436).



paragraph 3 (c) the Registration Committee shall register annual report

and audit reports for limited liability companies in the companies registry.



Registration shall be drafted in Swedish. If the company as a

registration refers to request it, the registration also

be drawn up in an official language of the European Union

or Norwegian or Icelandic.



The requesting that a registration shall be drafted in other languages

than Swedish, the Swedish companies Registration Office does not admit more, submit a

translation into the language of the information or documents

to be registered. The translation shall be made by a

translators who have authorization or equivalent permissions.

Law (2008:89).



Announcement



4 section In the annual report and audit report for

Corporation, partnership or grouping according to

European Parliament and Council Regulation (EC) No 1082/2006

submitted to the registration authority, the authority shall

announce this. Notification shall be in a magazine

the Agency gives out.



In the case of a limited liability company to a public notice be written in the same


language registration in the companies registry.



The Government or the authority that the Government may

announce details relating to such publication.

Law (2009:702).



Late fees for limited liability companies



§ 5 If a Corporation do not provide certified copies of the annual report

and the auditor's report, or if the annual report is devoid of such evidence

referred to in paragraph 3 of the first paragraph, the company shall pay a late fee

to the State in accordance with paragraph 6.



Decision concerning the late payment fee will be made by the Registrar.



section 6 a corporation shall pay a late fee if the

documents referred to in paragraph 5 has not been received by the

the Registrar within seven months of the fiscal year

output. If within this period the company has come in with the notification

According to Chapter 7. the third subparagraph of paragraph 14 of the companies Act (2005:551),

pay the fee that is prescribed for the registration of such

notification and filed a written assurance from the company's auditor

If that auditor's report submitted to the Board of Directors, shall be

the company pay the late fee first if the documents have not been

been received within nine months of the financial year.

The fee shall amount to 10 000 SEK for public limited liability companies and the

$500 for a private company.



If the documents referred to in paragraph 5 has not been received within two

months from the date of the notification sent to the company if

decision concerning the late payment fee under the first paragraph, the company shall

pay a new late fee. The new fee shall be

to 10 000 SEK for public limited liability companies and $500 for the private

joint-stock company.



If the documents referred to in paragraph 5 has not been received within two

months from the date of the notification sent to the company if

decision concerning the late payment fee in accordance with the second subparagraph, the company shall

pay a new late fee. The new fee shall be

to 20 000 SEK for public limited liability companies and £ 1000 for private

joint-stock company. Act (2005:918).



section 7 If a decision to bankrupt the company has

been registered, may not be communicated decisions on overdue fee.



A decision that the company has gone into liquidation has

been registered, may not be communicated decisions on overdue fee when

accounting for the period prior to the winding-up decision.

Law (2001:934).



section 8 of the company within the period referred to in section 6, provided in

copies of the documents referred to in section 5 but are copies not

documents certified or otherwise has any deficiency which is easily

can be remedied, the Registrar may issue a decision about

late fee only if the company has been notified of the deficiency and

had the opportunity to remedy it, but not made it in time

specified in the notification. Such notification may be sent with

mail to the postal address of the company last reported in

the Registration Committee.



§ 9 a late fee to be remitted if the failure to give the

the plot appears to be excusable in the light of the circumstances

the company has not been able to control. The fee shall also be remitted if

It seems blatantly unfair to take it out.



Provisions for remission shall be taken into consideration although any claim for

This has not been made, if the consequence of what has

occurred in this case.



section 10 If a late fee has not been paid after

demand for payment, the fee shall be paid for the collection. Government

may provide that the recovery does not need to be requested for small amounts.



Provisions of the Recovery Act (1993:891) for the recovery of

State receivables etc. at recovery, enforcement under

the enforcement code occur.



section 11 a decision late charge may be executed even if the

do not have the force of res judicata.



If a company has the right to get back paid late payment fee

because of a court order, interest is paid on the

late charge refunded as of the month following the

When the late charge was paid up until the month in which

a refund is made. In the case of rent size apply 65

Cape. the third subparagraph of paragraph 4 of the tax Procedure Act (2011:1244).

Law (2011:1377).



Personal liability



section 12 if the copy of the annual report and audit report for

limited liability company has not been submitted under section 3(1) within fifteen

months after the end of the financial year, the Board of Directors and

the Executive Director jointly and severally liable for the obligations that

arise for the company.



A member of the Board or the Executive Director is, however, free from

responsibility, if he or she demonstrates that the failure to submit

the annual report and Auditors ' report is not due to the negligence of

him or her. Responsibility arises not for obligations

applying after the documents have been received by the

the Registration Committee.



VITE



section 13 each as under this law is

guilty, either alone or jointly to

the Registrar to submit financial statement or

audit report of the Registration Committee, may be submitted to

under penalty to fulfil this obligation.



Question about imposing a penalty assessed by the Registrar.



In the case of foundations apply Chapter 9. § 5 Foundation Act

(1994:1220) instead of the first and second subparagraphs.

Law (1999:1112).



Publication of the annual accounts, etc.



section 14 if a company publishes its annual report in its

a whole, the publication refer to the annual report in the form

and with the wording that has formed the basis of

the audit report. The audit report shall accompany the

the annual report. If any audit report has not been

the annual accounts, shall instead indicate

This relationship and of the reasons for the law (1999:1112).



section 15 if a company publishes its annual report in

incomplete condition, that of publication shall state that the

is not complete. It should also be stated if the complete

the annual report has been submitted to the Registrar.



If an annual report is published in an incomplete condition,

It will not be accompanied by the auditor's report. The publication shall

rather than contain the auditor's statement that the

complete annual financial statements have been prepared in accordance with law,

as well as a statement of objections pursuant to



1. Chapter 9. 31, 33 and 34 of the companies Act (2005:551),



2. Chapter 8. paragraph 13 of the second to fourth paragraphs of the law (1987:667) if

economic associations,



3. sections 28-30 Audit Act (1999:1079), and



4. Chapter 4. the second and third paragraphs of section 11 the Foundation Act

(1994:1220).



If any audit report has not been provided, should this

relationship and the reasons for it are listed.



Notwithstanding the second subparagraph, an incomplete annual report

published together with the auditor's report, if

imperfection is to



1. information in accordance with Chapter 5. section 37 has been left without a job

If the distribution between women and men or without

the distribution between the different countries, or



2. task according to Chapter 5. section 38 has not been provided.

Law (2015:813).



15 a of a corporate governance report pursuant to Chapter 6. section 8 has

been prepared as a separate document from the annual report should

published together with the annual report.

The provisions on the publication of the annual report

applies mutatis mutandis in respect of the publication of the

the corporate governance report.



Rather than publish the corporate governance report in accordance with

the first paragraph, the company may choose to publish the report

by making it available on the company's website.

The annual report shall contain an indication of this

and an indication of the website where the report is

available.



The second paragraph does not apply if the data referred to in 7

Cape. section 31, second paragraph, under the third paragraph of the same

clause has been included in the parent company's corporate governance report in

rather than in the directors ' report for the group.

Law (2009:34).



Consolidated financial statements and the auditor's report



section 16 of This chapter also apply to the consolidated accounts and

consolidated auditor's report with the following exceptions:



1. by way of derogation from paragraph 2 and 5 are always required to give the parent company

in the consolidated accounts and the Auditors ' report to the

the Registration Committee.



2. Notwithstanding paragraph 15, an incomplete

consolidated financial statements, except in the cases referred to in section 15 of the fourth

subparagraph, published together with the

the Auditors ' report, if imperfection consists in

the information referred to in Chapter 7. 16 paragraph 4 and

that are not essential have been omitted. Law (2015:813).



Chapter 9. Interim report



Obligation to provide interim report



§ 1 a company that according to Chapter 1. 1 paragraph Act

(1995:1559) on the annual accounts for credit institutions and

securities company or Chapter 1. 1 paragraph Act

(1995:1560) on the annual report of the insurance undertaking

to prepare consolidated accounts, it shall, at least once during a

fiscal year covering more than ten months leave a special

accounting (interim report).



The interim report shall be drawn up for a period between

the beginning and the end of the period. At least one

interim financial report shall, subject to Chapter 16. paragraph 5 of the

Act (2007:528) securities market, cover a period of

at least 50% and not more than two-thirds of the fiscal year. In 16

Cape. securities market Act provides additional

provisions on which companies must submit interim report.



The interim report shall be drawn up in a common readable form or in

electronic form. It shall be drawn up in Swedish. Law (2008:277).



Provision of interim report



section 2 of the Interim report shall be kept at the disposal of the enterprise


Anyone who wants to take advantage of it. A copy shall be sent immediately

to a shareholder, partner or member who requests

it and provide their mailing address. The interim report referred to in paragraph 1 of the

second subparagraph, second sentence, and an interim report referred to

in Chapter 16 of the. section 5 of the Act (2007:528) securities market shall

within two months after the end of the report submitted to the

the registration authority in accordance with the provisions of 8

Cape. 3, 3A and 3 c sections.



If the interim report is not submitted to the registration authority

at the right time, be read Chapter 8. section 13.



Further provisions on the publication of

interim reports, see chapter 17. the law on

the securities market, for those companies which are obliged to

establish interim report in accordance with the law. Team (2013:436).



Interim report contents



section 3 Interim report shall consist of



1. a condensed balance sheet,



2. a condensed income statement,



3. Notes, and



4. interim financial information.



Balance sheet and income statement shall include at least the

headings and subtotals that were reported in the last

the annual report. The same principles should be followed in accounting

and measurement when the annual accounts are drawn up.



The notes shall contain information on essential

the amount changes that occurred during the period in question.



The interim management report shall include information on events

essential for understanding the development of

company's financial position and results and a description of

material risks and uncertainties facing the company are

before. The interim management report shall also include information

If the transactions with related parties that significantly affect

the company's financial position and results of operations.



A parent carrier shall in the interim report, in addition to data on

the parent company, provide data for the group corresponding to the

the first-fourth subparagraphs. Law (2007:367).



section 4 If there are no particular obstacles, in connection with the

tasks under paragraph 3 also provided similar information for the same

reporting period in the last financial year.



Concepts and terms shall as far as possible, be consistent with the

those that have been used in the most recently tabled annual report or, in

where appropriate, the consolidated financial statements.



paragraph 5 of The companies covered by article 4 of

and Council Regulation (EC) No 1606/2002 of 19 July 2002 on

the application of international accounting standards, in

question about the interim application of Commission Regulation (EC)

No 1725/2003 of 29 september 2003 adopting certain

international accounting standards in accordance with European Parliament and

Council Regulation (EC) No 1606/2002.



A company referred to in the first subparagraph shall apply only

the following provisions of this chapter:



1. the third subparagraph of paragraph 1 of the language and form,



2. section 2 of the interim report on the provision of accommodation,



3. paragraph 3 of the first-fourth paragraphs of the interim report for

information on the parent company, and



4. paragraph 6 concerning the examination of the auditor.



In the interim report, the company shall additionally submit a description

of material risks and uncertainties facing the company

included in the group. Law (2007:367).



section 6, If an interim report has been reviewed by an auditor, shall also

the auditor's report shall be annexed to the interim report.



If the interim report is not audited by an auditor, the

set out in the report. Law (2007:367).



10 Cape. Appeal



paragraph 1 of the decision of the Registrar under this Act may

be appealed to the administrative court. In the case of decisions

referred to in Chapter 8. 6, 9 and 13 of the terms of appeal shall

be made within two months from the date of the decision.



Leave to appeal is required for an appeal to the administrative court.

Law (1999:1112).



Annex 1



Presentation of balance sheet items (account)



ASSETS



A. subscribed but not paid-up capital



B. Fixed Assets



I. intangible fixed assets



1. Capitalized development costs and similar

works



2. Concessions, patents, licenses, trademarks and similar

rights



3. Leaseholds and similar rights



4. Goodwill



5. advances in respect of intangible fixed assets



II. Tangible fixed assets



1. Land and buildings



2. Plant and machinery



3. Equipment, tools and installations



4. Construction in progress and advances in respect of tangible

non-current assets



III. Financial fixed assets



1. Shares in Group companies



2. Receivables from Group companies



3. Investments in associates and jointly controlled entities



4. Receivables from associated companies and jointly controlled

company



5. Ownership interests in other companies



6. Receivables from other companies that there is a

participating interest in



7. Other long-term investments



8. Loans to members and others, to which a partner is in

such a relationship is said in chapter 21. 1 § 3, 4 or 5

Swedish companies Act (2005:551)



9. Other non-current receivables



C. Current Assets



I. inventories etc.



1. Raw materials and supplies



2. Work in progress



3. Finished goods and goods for resale



4. Work on contract



5. Advance payments to suppliers



II. Receivables



1. Trade receivables



2. Receivables from Group companies



3. Receivables from associated companies and jointly controlled

company



4. Receivables from other companies that there is a

participating interest in



5. Other receivables



6. prepayments and accrued income



III. Short-term investments



1. Shares in Group companies



2. Short term investments



IV. Cash at bank and in hand



SHAREHOLDERS ' EQUITY, PROVISIONS AND LIABILITIES



A. equity, with an indication of what constitutes free private

capital and restricted equity



Limited liability company:



I. Share Capital



II. Share Premium



III. Revaluation Reserve



IV. Other funds



1. Statutory Reserve



2. Equity Fund



3. Fair value reserve



4. Fund for development costs



5. Miscellaneous



V. profit or loss brought forward



Vi. Profit for the year



Economic associations:



In response efforts. paid-in and



1. Member efforts



2. Subordinated debentures



II. Revaluation Reserve



III. Other funds



1. Statutory Reserve



2. Equity Fund



3. Fair value reserve



4. Fund for development costs



5. Miscellaneous



IV. Profit or loss brought forward



V. net profit for the year



Other businesses:



I. shareholders ' equity at the beginning of the



II. Deposits or withdrawals during the year



III. Changes in the equity fund



IV. Changes in the fair value reserve



V. net profit for the year



Vi. Shareholders ' equity at the end of the



B. untaxed reserves



C. Provisions



1. Provisions for pensions and similar obligations



2. Provisions for taxes



3. Other provisions



D. Liabilities



1. Bond loans



2. Amounts owed to credit institutions



3. Advance payments from customers (may also be accounted for as deduction

During inventories, etc.)



4. Accounts payable



5. Bill of Exchange-Payables



6. Liabilities to group companies



7. Liabilities to associated companies and jointly controlled

company



8. Liabilities to other companies that there is a

participating interest in



9. Tax liabilities



10. Other liabilities



a) repayable funds received by the general public

under the Act (2004:299) of deposit operations



(b)) Other liabilities



11. Accrued expenses and deferred income

Law (2015:813).



Annex 2



The layout of the profit and loss statement (form for report with

cost kind of Division)



1. Net sales



2. Change in inventories



3. Work performed for own account



4. Other operating income



5. Raw materials and supplies



6. Other costs



7. Personnel expenses



8. Depreciation and amortization of tangible and

intangible fixed assets



9. Value adjustments in respect of current assets in addition to the normal

impairment losses



10. Other operating expenses



11. Income from participation in Group companies



12. Income from investments in associated companies and joint

controlled entities



13. Income from other companies that there is a

participating interest in



14. Income from other securities and receivables that are

fixed assets (with a separate indication of that derived from

Group companies)



15. Other interest receivable and similar income (with special

indication of that derived from affiliated companies)



16. Impairment of financial fixed assets and

short-term investments



17. Interest payable and similar charges (with special

indication of those concerning affiliated companies)



18. Appropriations



19. Income tax expense



20. Other taxes



21. Net result

Law (2015:813).



Annex 3



Presentation (II) income statement (report form with

functional classification)



1. Net sales



2. Cost of goods sold



3. Gross profit



4. Selling expenses



5. Administrative expenses



6. Other operating income



7. Other operating expenses



8. Income from participation in Group companies



9. Income from investments in associated companies and joint

controlled entities



10. Income from other companies that there is a

participating interest in



11. Income from other securities and receivables that are

fixed assets (with a separate indication of that derived from

Group companies)



12. Other interest receivable and similar income (with special

indication of that derived from affiliated companies)



13. Impairment of financial fixed assets and

short-term investments



14. Interest payable and similar charges (with special


indication of those concerning affiliated companies)



15. Appropriations



16. Income tax expense



17. Other taxes



18. Profit for the year

Law (2015:813).



Transitional provisions



1995:1554



1. this law shall enter into force on 1 January 1996.



2. the provisions of Chapter 8, Chapter 9. paragraph 2(2) and 10 Cape. section 2 of the

shall apply for the first time in the case of publication of

annual report, consolidated financial statements, the auditor's report and

interim report for the fiscal year that begins after the

december 31, 1995.



3. In the companies referred to in Chapter 1. 1 paragraph Act

(1995:1559) on the annual accounts for credit institutions and

securities companies and Chapter 1. 1 paragraph Act

(1995:1560) on the annual accounts of insurance undertakings,

the provisions of 2-6 chapter, Chapter 9. section 1, paragraph 2 of the first paragraph, (3)

and 4 sections and 10 Cape. paragraph 1 shall apply for the first time in respect of the

financial years beginning after december 31, 1995.



In other companies, the specified provisions and

the provisions of Chapter 7. apply for the first time in respect of the

financial years beginning after december 31, 1996.

Limited liability company at the end of 1997 applied the older

provisions may, however, make it continue next to

the end of the last fiscal year that started before april 1,

1998. the limited company had been removed from the companies register

by 31 december 1997 and of the limited company to be removed from

the companies registry in accordance with section 5 of the transitional provisions

to the Act (1994:802) amending the companies Act (1975:1385)

After the application is made before the end of October 1997,

the given provisions do not apply.

Act (1997:978).



4. Present in the law referring to a

provision in Chapter 11. the companies act which has been replaced by a

provision of this Act, shall apply instead of the new provision.



5. The provision in Chapter 4. paragraph 5 of the third subparagraph shall not apply to

impairment has been made prior to its entry into force.



6. the Amount allocated to the revaluation reserve before the law

entry into force may be used also for the necessary write-downs on

fixed assets. If this is done, the information about this is provided

in a note.



1997:545



This law shall enter into force on 1 november 1997. Older

rules apply to the calculation of interest for the period before 1

January 1998.



1998:9



This law shall enter into force on 1 January 1999 and shall apply

for the first time in the fiscal year beginning nearest to

After december 31, 1998.



1998:761



1. this law shall enter into force on 1 January 1999.



2. the provisions of Chapter 5. 19 a section and Chapter 8. paragraph 2 shall

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

After december 31, 1998.



3. If the notice of continuation of the general meeting have been made before

entry into force, Chapter 8. paragraph 6 shall apply in their older

version. Act (1998:1549).



1999:1112



1. this law shall enter into force on 1 January 2000 and shall apply

the first time for the fiscal year that begins after the

december 31, 1999.



2. The provision in Chapter 4. paragraph 5 of the third subparagraph shall not apply to

impairment has been made before a company, for which

annual accounts Act (1995:1554) has not been applied previously,

first time applying the law.



3. the amount of the revaluation reserve has been set pursuant to the 9

Cape. paragraph 4(1) the law on cooperative societies

(1987:667) may also be used for the necessary write-downs of

fixed assets. If this is done, the disclosure of this

disclosed in the notes on the accounts.



4. Act (1980:1103) annual accommodation of certain companies

shall expire at the end of 1999. The law shall

still, however, be applied to fiscal years has begun

prior to that date. In the case of a legal person as referred to in

Chapter 2. 2 of the accounting Act (1999:1078), with

except for the Swedish Church and its organizational parts,

the law shall also be applied for fiscal years beginning before

the end of 2000.



2000:34



This law shall enter into force on 1 March 2000 and applied first

time for the fiscal year that begins after 31

December 2000.



2000:73



This law shall enter into force on 10 March 2000. Older provisions

still, however, in the case of accounts of

fiscal year that has been completed before the Act's entry into force.



2001:934



1. this law shall enter into force on 1 January 2002.



2. The new provisions of Chapter 8. section 7 apply to the

financial statements and audit report for the financial year

end on 31 december 2001 or later.



2002:1062



1. this law shall enter into force on 1 July 2003 and applied

the first time for the fiscal year that begins after the

december 31, 2002.



2. For the fiscal year that starts in the first half of 2003,

indication of sick leave relate to the period after 30 June 2003.



2003:487



This law shall enter into force on 1 January 2004 and apply to the

fiscal year ending december 31, 2003, or later.



2003:774



This law shall enter into force on 1 January 2004 and shall apply

the first time for the fiscal year that begins after the

december 31, 2003.



2004:244



1. this law shall enter into force on 1 July 2004.



2. Cases that have been submitted to the Patent and

Registration Office but in which the Agency has not taken a decision

before the entry into force shall be sent to the companies Registration Office for

continued processing.



2004:1173



1. this law shall enter into force on 1 January 2005 and shall apply

the first time for financial years beginning after 31

December 2004. The provisions of Chapter 4. 14 (f) and 14 (g) sections may

be applied first for the fiscal year beginning nearest to

After december 31, 2011. Law (2010:690).



2. A company that prepares the consolidated financial statements in accordance

of the accounting standards adopted in accordance with

European Parliament and Council Regulation (EC) No 1606/2002 of the

19 July 2002 on the application of international

accounting standards may transfer amounts in

the consolidated accounts have been allocated to the equity fund to

non-restricted equity.



2005:192



This law shall enter into force on 1 May 2005 and applied first

time for the financial year starting after 30

April 2005.



2005:556



1. this law shall enter into force on 1 January 2006 and shall apply

the first time for the fiscal year that begins after the

december 31, 2005.



2. Funds added to the share premium reserve before 1 January

2006 is even then restricted equity. In the first

the annual accounts drawn up on or after 1 January 2006, the

entered in the reserve fund.



2006:456



This law shall enter into force on 1 July 2006 and applied first

time for financial years beginning after the end

by June 2006.



2006:565



This law shall enter into force on 1 July 2006 and applied first

time for financial years beginning after June 30,

2006.



2006:871



This law shall enter into force on 1 January 2007 and shall apply

the first time for the fiscal year that begins after the

december 31, 2006.



2007:132



This law shall enter into force on 1 May 2007 and applied first

time for financial years beginning after april 30,

2007.



2007:367



1. this law shall enter into force on 1 July 2007.



2. undertakings which are not covered by Chapter 16. section 5 of the Act (2007:528)

the securities market shall apply the provisions of Chapter 9. paragraph 3 of the

If the content of interim reports, etc., in force prior to 1

July 2007 for the fiscal year ending last June 30,

2008. Such companies do not need to apply Chapter 9. 6 §

If the auditor's review for said fiscal year. Law (2007:541).



2007:872



This law shall enter into force on 1 January 2008 and applies

the first time for the financial years beginning after

end of december 2007.



2009:34



This law shall enter into force on 1 January 2009 and applied first

time for the fiscal year that begins after the 28

February 2009.



2009:573



This law shall enter into force on 1 July 2009 and applied first

time for the annual periods beginning after 30

June 2009.



2010:686



This law shall enter into force on 1 August 2010 and applied

the first time for the financial year that ends after

July 31, 2010.



2010:848



This law shall enter into force on 1 January 2010 and apply

the first time for the financial years beginning after

October 31, 2010.



2010:1515



1. this law shall enter into force on 1 January 2011.



2. The provision in Chapter 4. the third subparagraph of paragraph 3, in its new version

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

After december 31, 2010. Other rules are applied

the first time for the financial year that ends after

december 31, 2010.



2011:1377



This law shall enter into force on 1 January 2012 and apply to

interest relating to the period from 1 January

2013.



2014:542



1. This law shall enter into force on August 1, 2014.



2. Older rules may be applied for the year

have been initiated prior to the entry into force.



2015:813



1. this law shall enter into force on the 1 January 2016.



2. The law shall apply for the first time for the financial year

begins after december 31, 2015.



2016:113



1. this law shall enter into force on 1 July 2016.



2. The new provisions of Chapter 3. section 7, Chapter 6. section 2 and 7.

8 and 32 §§ apply for the first time for the financial year starting after 30 June 2016.

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