Registreringsmyndigheten
1 § Med registreringsmyndigheten avses i denna lag Bolagsverket, subject of the second paragraph.
I fråga om stiftelser skall vid tillämpningen av denna lag tillsynsmyndigheten enligt 9 Chapter. 1 § stiftelselagen (1994:1220) regarded as the registration authority. Create (2004:244).
Annual report was issued to the auditors
2 § I ett aktiebolag skall årsredovisningen för det förflutna räkenskapsåret lämnas till revisorerna och lekmannarevisorerna senast sex veckor före den ordinarie bolagsstämma där årsredovisningen skall behandlas. In an economic association annual report shall be submitted to the auditors at least one month before the annual general meeting. Other companies to submit financial statements to the auditors within four months after the end. Create (1999:1112).
Ingivande till registreringsmyndigheten
3 § /Upphör att gälla U:2009-08-01/ The obligation to publish financial statements resulting from 6 Chapter. 2 § Accounting (1999:1078) be performed as follows. Similarly, although the audit report published.
1. Company Limited
Bestyrkta kopior av handlingarna ska ha kommit in till registreringsmyndigheten inom en månad efter det att bolagsstämman fastställde balansräkningen och resultaträkningen.
På kopian av årsredovisningen ska en styrelseledamot eller den verkställande direktören teckna bevis om att balansräkningen och resultaträkningen har fastställts. Information will also be provided for a declaration day. The certificate must also include the Annual General Meeting of the profit or loss.
2. Economic associations
Kopior av handlingarna ska hållas tillgängliga för alla som är intresserade senast från en månad efter det att föreningsstämman fastställde balansräkningen och resultaträkningen. By special order of the registration authority shall certified copies of the documents shall be there. Such an order shall be issued when someone requests it. Compounds which, according 1 Chapter. 3 § represents major companies and associations who are the parent of the groups under the same section are larger groups are required to submit documents to the register even if no injunction is not issued. The documents in those cases will be received by the authority within one month of the adoption decision.
På kopian av årsredovisningen ska en styrelseledamot eller den verkställande direktören teckna bevis om att balansräkningen och resultaträkningen har fastställts. Information will also be provided for a declaration day. The certificate should also contain general meeting decision on the association's profits or losses.
3. Partnerships in which one or more legal persons are shareholders
Kopior av handlingarna ska ha kommit in till registreringsmyndigheten inom sex månader efter räkenskapsårets utgång.
4. Foundations
Kopior av handlingarna ska ha kommit in till registreringsmyndigheten inom sex månader efter räkenskapsårets utgång. Regarding collective trusts and foundations referred to in 9 Chapter. 10 § first paragraph of the Foundation Act (1994:1220) is in lieu of certified copies will be available for anyone interested last from six months after the end.
5. Other companies
Kopior av handlingarna ska hållas tillgängliga för alla som är intresserade senast från sex månader efter räkenskapsårets utgång. By special order of the registration authority shall certified copies of the documents shall be there. Such an order shall be issued when someone requests it. Larger companies and parent of larger groups are required to submit documents to the register even if no order was not communicated. The documents in those cases will be received by the authority within six months of fiscal year.
Med en bestyrkt kopia jämställs vid tillämpningen av denna lag ett elektroniskt original. Create (2008:89).
3 § / Enters into force:2009-08-01/ The obligation to publish financial statements resulting from 6 Chapter. 2 § Accounting (1999:1078) be performed as follows. Similarly, although the audit report published.
1. Company Limited
Bestyrkta kopior av handlingarna ska ha kommit in till registreringsmyndigheten inom en månad efter det att bolagsstämman fastställde balansräkningen och resultaträkningen.
På kopian av årsredovisningen ska en styrelseledamot eller den verkställande direktören teckna bevis om att balansräkningen och resultaträkningen har fastställts. Information will also be provided for a declaration day. The certificate must also include the Annual General Meeting of the profit or loss.
2. Economic associations
Kopior av handlingarna ska hållas tillgängliga för alla som är intresserade senast från en månad efter det att föreningsstämman fastställde balansräkningen och resultaträkningen. By special order of the registration authority shall certified copies of the documents shall be there. Such an order shall be issued when someone requests it. Compounds which, according 1 Chapter. 3 § represents major companies and associations who are the parent of the groups under the same section are larger groups are required to submit documents to the register even if no injunction is not issued. The documents in those cases will be received by the authority within one month of the adoption decision.
På kopian av årsredovisningen ska en styrelseledamot eller den verkställande direktören teckna bevis om att balansräkningen och resultaträkningen har fastställts. Information will also be provided for a declaration day. The certificate should also contain general meeting decision on the association's profits or losses.
3. Partnerships in which one or more legal persons are shareholders and groups of the European Parliament and Council Regulation (EG) No 1082/2006
Kopior av handlingarna ska ha kommit in till registreringsmyndigheten inom sex månader efter räkenskapsårets utgång.
4. Foundations
Kopior av handlingarna ska ha kommit in till registreringsmyndigheten inom sex månader efter räkenskapsårets utgång. Regarding collective trusts and foundations referred to in 9 Chapter. 10 § first paragraph of the Foundation Act (1994:1220) is in lieu of certified copies will be available for anyone interested last from six months after the end.
5. Other companies
Kopior av handlingarna ska hållas tillgängliga för alla som är intresserade senast från sex månader efter räkenskapsårets utgång. By special order of the registration authority shall certified copies of the documents shall be there. Such an order shall be issued when someone requests it. Larger companies and parent of larger groups are required to submit documents to the register even if no order was not communicated. The documents in those cases will be received by the authority within six months of fiscal year.
Med en bestyrkt kopia jämställs vid tillämpningen av denna lag ett elektroniskt original. Create (2009:702).
3 a § Handlingar som avses i 3 § may be transmitted electronically to the registration authority.
Ett bevis om fastställelse enligt 3 § 1 or 2 may be signed with an electronic signature.
Regeringen eller den myndighet som regeringen bestämmer meddelar närmare föreskrifter om
1. electronic transmission to the registration authority of the documents referred to in 3 §,
2. evidence that an electronic copy corresponds to the original, and
3. the electronic signature under the second paragraph. Create (2008:89).
Registration in the companies register
3 b § Den som
1. delivers incorrect information in a certificate for a declaration under 3 § 1 or 2 som har upprättats i elektronisk form, or
2. in terms of document referred to in 3 § incorrectly certify that an electronic copy corresponds to the original,
sentenced, whether the measure constitutes a danger in terms of evidence, to a fine or imprisonment not exceeding six months.
Om brott som avses i första stycket är att anse som grovt, sentenced to imprisonment not exceeding two years. Create (2008:89).
3 c § Registreringsmyndigheten skall registrera årsredovisning och revisionsberättelse för aktiebolag i aktiebolagsregistret.
Registreringen skall avfattas på svenska. About the company a registration relating to requests, the registration may also be written in another official language of the European Union or in Norwegian or Icelandic.
Den som begär att en registrering skall avfattas på annat språk än svenska skall, the Companies Registration Office does not allow other, file a translation into the language of the information or documents to be registered. The translation shall be made by a translator who has been authorized or similar. Create (2008:89).
Kungörande
4 § /Upphör att gälla U:2009-08-01/ When the annual and audit reports for limited companies or partnerships have been submitted to the registration authority, the Authority shall announce this. The announcement shall be made in a newspaper that authorities give out.
I fråga om aktiebolag skall en kungörelse avfattas på samma språk som registreringen i aktiebolagsregistret.
Regeringen eller den myndighet som regeringen bestämmer får meddela närmare föreskrifter om sådant kungörande. Create (2006:487).
4 § / Enters into force:2009-08-01/ When the annual and audit reports for limited companies, partnerships or groupings of the European Parliament and Council Regulation (EG) No 1082/2006 has been submitted to the registration authority, the Authority shall announce this. The announcement will be made in a newspaper that authorities give out.
I fråga om aktiebolag ska en kungörelse avfattas på samma språk som registreringen i aktiebolagsregistret.
Regeringen eller den myndighet som regeringen bestämmer får meddela närmare föreskrifter om sådant kungörande. Create (2009:702).
Late fees for limited liability companies
5 § Om ett aktiebolag inte ger in bestyrkta kopior av årsredovisning och revisionsberättelse eller om årsredovisningen saknar sådant bevis som avses i 3 § first paragraph, the company shall pay late fees to the State 6 §.
Beslut om förseningsavgift fattas av registreringsmyndigheten.
6 § Ett aktiebolag skall betala en förseningsavgift om de handlingar som anges i 5 § has not been received by the registering authority within seven months of fiscal year. If the company within this period have provided notification under 7 Chapter. 14 § the third paragraph of the Companies Act (2005:551), paid the fee prescribed for registration of such notification and filed a written declaration from the auditor that the audit report submitted to the Board, However, the company pay the late fee only if the documents are not received within nine months of fiscal year. Fee is set at 10 000 kr for public limited companies and 5 000 kr for Private Company.
Om de handlingar som anges i 5 § has not been received within two months of the notification sent to the company for a decision on penalty fee under the first paragraph, the company shall pay another late fee. The new fee shall be at 10 000 kr for public limited companies and 5 000 kr for Private Company.
Om de handlingar som anges i 5 § has not been received within two months of the notification sent to the company for a decision on penalty fee under the second paragraph, the company shall pay another late fee. The new fee shall be at 20 000 kr for public limited companies and 10 000 kr for Private Company. Create (2005:918).
7 § Om ett beslut om att bolaget har försatts i konkurs har registrerats, may impose a late filing fee will not be given.
Om ett beslut om att bolaget har gått i likvidation har registrerats, may impose a late filing fee will not be given in return for the period prior to liquidation decision. Create (2001:934).
8 § Har bolaget inom tid som avses i 6 § lodged copies of the documents referred to in 5 § but are not certified copies or documents otherwise any deficiency that can be easily remedied, registration authority may issue a decision on the penalty fee only if the company has been notified of the deficiency and had the opportunity to correct it but failed to do so within the period specified in the notice. Such notice may be sent by mail to the address that the company recently notified the Registration Authority.
9 § En förseningsavgift skall efterges, if the failure to file the document appears to be excusable in the light of circumstances which it has not been able to prevail over. The fee is also waived if it appears manifestly unreasonable to impose the.
Bestämmelserna om eftergift skall beaktas även om något yrkande om detta inte har framställts, if this is caused by what has occurred in the case.
10 § Om en förseningsavgift inte har betalats efter betalningsuppmaning, the fee shall be submitted for collection. The government may provide for collection need not be requested for small amounts.
Bestämmelser om indrivning finns i lagen (1993:891) Collection of State Debts, etc.. On recovery can take place under the Enforcement Code Enforcement.
11 § Ett beslut om förseningsavgift får verkställas även om det inte har vunnit laga kraft.
Om ett bolag har rätt att få tillbaka betalad förseningsavgift på grund av en domstols beslut, shall accrue interest on the refunded late fee from the month after the late fee is paid, up to and including the month in which repayment is made. In the case of interest rate applied Size 19 Chapter. 14 § skattebetalningslagen (1997:483). Create (1997:545).
Personal Payment
12 § Om kopia av årsredovisning och revisionsberättelse för aktiebolag inte har sänts in enligt 3 § first paragraph within fifteen months after the end, responsible board and the CEO jointly and severally for the obligations incurred by the company.
En styrelseledamot eller verkställande direktör går dock fri från ansvar, if he or she shows that the failure to file annual and audit reports are not due to negligence of his or her. Liability will not apply to obligations incurred after the documents have been received by the registration authority.
Science
13 § Var och en som enligt denna lag eller annan författning är skyldig att ensam eller gemensamt med någon annan till registreringsmyndigheten ge in redovisningshandling eller revisionsberättelse, to the registration authority must submit under penalty of this obligation.
Fråga om utdömande av vite prövas av registreringsmyndigheten.
I fråga om stiftelser tillämpas 9 Chapter. 5 § stiftelselagen (1994:1220) instead of first and second paragraphs. Create (1999:1112).
Publication of Annual Report etc..
14 § Om ett företag publicerar sin årsredovisning i dess helhet, shall refer to annual publication in the form and the wording has been the basis for the audit report. The auditor's report must accompany the annual report taking. If any audit report has not been provided, the financial statements instead indicate this fact and the reasons for the. Create (1999:1112).
15 § Om ett företag publicerar sin årsredovisning i ofullständigt skick, it must be of publication stated that it is not complete. It should also be indicated on the full annual report has been submitted to the registration authority.
En årsredovisning får, when it is published in incomplete form, inte åtföljas av revisionsberättelsen. The publication must instead contain the auditor's statement that the full annual report was prepared by law, well as of the remarks as
1. 9 Chapter. 31, 33 and 34 § § Companies (2005:551),
2. 8 Chapter. 13 § second to fourth paragraphs of the law (1987:667) Economic Associations,
3. 28-30 §§ revisionslagen (1999:1079), and
4. 4 Chapter. 11 § second and third paragraphs of the Foundation Act (1994:1220).
If any audit report has not been provided, , that fact and the reasons for the specified.
Trots bestämmelserna i andra stycket får en ofullständig årsredovisning publiceras tillsammans med revisionsberättelsen, if the omission is that
1. information under 5 Chapter. 18 or 20 § har lämnats utan uppgift om fördelningen mellan kvinnor och män eller utan uppgift om fördelningen mellan olika länder, or
2. task under 5 Chapter. 18 b § has not been provided. Create (2005:918).
15 a § En bolagsstyrningsrapport som enligt 6 Chapter. 8 § set up as a separate document from the annual report shall be published together with the Directors' Report. The provisions concerning the publication of the Directors shall apply mutatis mutandis to the publication of the Corporate Governance Report.
I stället för att offentliggöra bolagsstyrningsrapporten enligt första stycket får bolaget välja att offentliggöra rapporten genom att göra den tillgänglig på bolagets webbplats. The annual report must then contain information about this and an indication of the website where the report is available.
Andra stycket gäller inte om sådana uppgifter som avses i 7 Chapter. 31 § second paragraph under the third paragraph of that section has been included in the parent company's corporate governance report in place of the annual report for the Group. Create (2009:34).
Consolidated Financial Statements and Group Auditor's Report
16 § Detta kapitel tillämpas också på koncernredovisning och koncernrevisionsberättelse med följande avvikelser:
1. Notwithstanding the provisions of 3 § 2 and 5 parent is always required to file consolidated financial statements and consolidated audit report to the registration authority.
2. Notwithstanding the provisions of 15 § second paragraph may be an incomplete consolidation, except in cases provided for in 15 § fourth paragraph, published with the consolidated audit report, if the omission is that information listed in 7 Chapter. 16 § and that is of little importance in view of the requirement for fair presentation have been omitted. Create (1999:1112).