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.
