Annual Report sections
1 § En årsredovisning skall bestå av
1. en balansräkning,
2. an income statement,
3. noter, and
4. en förvaltningsberättelse.
I årsredovisningen för ett större företag skall det även ingå en finansieringsanalys. Create (2006:871).
Överskådlighet och god redovisningssed
2 § Årsredovisningen skall upprättas på ett överskådligt sätt och i enlighet med god redovisningssed.
True and fair view
3 § The balance sheet, resultaträkningen och noterna skall upprättas som en helhet och ge en rättvisande bild av företagets ställning och resultat. Om det behövs för att en rättvisande bild skall ges, skall det lämnas tilläggsupplysningar.
If the deviation is made from what follows from general advice or recommendations from the standard-setting bodies, skall upplysning om detta och om skälen för avvikelsen lämnas i en not. Create (1999:1112).
Andra grundläggande redovisningsprinciper
4 § Vid upprättandet av balansräkningen, income statement and notes on the following observed:
1. The company shall be presumed to continue operations.
2. The same principles of valuation, classification and categorization of the different lines and, where appropriate, sub-items must be applied consistently from one period to another.
3. The valuation of the different lines and, where appropriate, sub-items shall be made on a prudent. In particular the
a) only during the fiscal year noted may be included in the income,
b) account of all financial obligations that are attributable to the fiscal year or prior financial years, even if these obligations become apparent only after the closing date but before the establishment of annual, and that
c) into account the value declines regardless of the outcome for the year is a gain or a loss.
4. Revenues and expenses attributable to the fiscal year shall be included regardless of time of payment.
5. The various elements that balance sheet items and, where appropriate, installments consisting of the valuation of.
6. Assets and liabilities or debts may not be offset against each other. Nor shall the revenues and expenses are offset against each other.
7. The opening balance for a fiscal year shall be consistent with the closing balance for the last financial year.
If there are special reasons and it is consistent with 2 and 3 §§, may deviate from the provisions of the first paragraph. In this case, the explanation of the reasons for the deviation, and an assessment of its impact on the company's financial position and results given in the notes. Create (2004:1173).
Form and language
5 § The annual report shall be prepared in the usual-readable form or in electronic form. It must be written in Swedish. Create (2008:89).
Valuta
6 § Beloppen i årsredovisningen skall anges i företagets redovisningsvaluta enligt 4 Chapter. 6 § Accounting (1999:1078). Cash may also be listed in another currency, the conversion rate on the day of the fiscal year (balansdagen). I så fall skall upplysning om omräkningskursen lämnas i en not.
Vid byte av redovisningsvaluta skall balansräkningen för det gamla räkenskapsåret räknas om till den nya redovisningsvalutan enligt den växelkurs som har fastställts av Europeiska centralbanken den sista svenska bankdagen under räkenskapsåret. The restated balance sheet account opening balance for the new fiscal year. Create (2000:34).
Annual Report signature
7 § /Upphör att gälla U:2009-08-01/ I aktiebolag, economic associations and other business, represented by a board, ska årsredovisningen skrivas under av samtliga styrelseledamöter. Om en verkställande direktör är utsedd, he must also sign the financial statements.
The partnership is the annual report to be signed by all the members having unlimited liability.
The foundations and their associated management, financial statements signed by the trustee or, if a partnership is the foundation's trustees, of all members to represent the company.
In other business, the annual report signed by the account debtor or his deputy.
If financial statements prepared in electronic form, should be signed with advanced electronic signature according to the law (2000:832) Qualified Electronic Signatures.
If any of them signing the annual accounts have registered a dissenting opinion, opinion shall be annexed to the accounts. In cases referred to in the first paragraph of this but only if the objections were noted to the Board's minutes.
The annual report shall include information about the date it was signed. Create (2008:89).
§ 7 / Enters into force:2009-08-01/ I aktiebolag, economic associations and other business, represented by a board, ska årsredovisningen skrivas under av samtliga styrelseledamöter. Om en verkställande direktör är utsedd, he must also sign the financial statements.
The partnership is the annual report to be signed by all the members having unlimited liability.
In a grouping of the European Parliament and Council Regulation (EG) No 1082/2006 of the 5 July 2006 on a European grouping of territorial cooperation (EGTS) the annual report to be signed by all members of the grouping's Assembly and the Director.
The foundations and their associated management, financial statements signed by the trustee or, if a partnership is the foundation's trustees, of all members to represent the company.
In other business, the annual report signed by the account debtor or his deputy.
If financial statements prepared in electronic form, should be signed with advanced electronic signature according to the law (2000:832) Qualified Electronic Signatures.
If any of them signing the annual accounts have registered a dissenting opinion, opinion shall be annexed to the accounts. In cases referred to in the first paragraph of this but only if the objections were noted to the Board's minutes.
The annual report shall include information about the date it was signed. Create (2009:702).
