Registreringsmyndigheten
1 § The registration authority under this Act SCRO, subject of the second paragraph.
In the case of trusts for the purposes of this Act, the supervisory authority under 9 Chapter. 1 § stiftelselagen (1994:1220) regarded as the registration authority. Create (2004:244).
Annual report was issued to the auditors
§ 2 In a limited company to be financial statements for the past fiscal year provided to the auditors and the lay auditors no later than six weeks before the Annual General Meeting at which financial statements shall be treated. 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 § / Expires 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
Certified copies of documents must be received by the registering authority within one month after the General Meeting approved the balance sheet and income statement.
On the copy of the annual report to a director or executive director sign of proof that the balance sheet and income statement have been established. 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
Copies of the documents will be available for anyone interested last from one month after the meeting, the balance sheet and income statement. 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.
On the copy of the annual report to a director or executive director sign of proof that the balance sheet and income statement have been established. 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
Copies of the documents must be received by the registering authority within six months of fiscal year.
4. Foundations
Copies of the documents must be received by the registering authority within six months of fiscal year. 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
Copies of the documents will be available for anyone interested last from six months after the end. 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.
With a certified copy equated for the purposes of this Act, an electronic 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
Certified copies of documents must be received by the registering authority within one month after the General Meeting approved the balance sheet and income statement.
On the copy of the annual report to a director or executive director sign of proof that the balance sheet and income statement have been established. 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
Copies of the documents will be available for anyone interested last from one month after the meeting, the balance sheet and income statement. 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.
On the copy of the annual report to a director or executive director sign of proof that the balance sheet and income statement have been established. 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
Copies of the documents must be received by the registering authority within six months of fiscal year.
4. Foundations
Copies of the documents must be received by the registering authority within six months of fiscal year. 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
Copies of the documents will be available for anyone interested last from six months after the end. 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.
With a certified copy equated for the purposes of this Act, an electronic original. Create (2009:702).
3 a § Documents referred to in 3 § may be transmitted electronically to the registration authority.
A proof for a declaration under 3 § 1 or 2 may be signed with an electronic signature.
Government or the authority which the Government shall issue detailed regulations on
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 § Whoever
1. delivers incorrect information in a certificate for a declaration under 3 § 1 eller 2 som har upprättats i elektronisk form, eller
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.
If the offense referred to in the first paragraph is regarded as a grave, sentenced to imprisonment not exceeding two years. Create (2008:89).
3 c § Registration Authority shall register the annual and audit reports for companies in the companies register.
Registration must be written in Swedish. 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.
Anyone who requests a registration must be written in a language other than Swedish,, 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 § / Expires 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.
In the case of limited company to be a proclamation written in the same language as the registration in the companies register.
Government or the authority which the Government may issue detailed regulations on such a proclamation. 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.
In the case of limited company to be a proclamation written in the same language as the registration in the companies register.
Government or the authority which the Government may issue detailed regulations on such a proclamation. Create (2009:702).
Late fees for limited liability companies
§ 5 If a company does not provide the certified copies of annual and audit reports or financial statements no such proof is provided in 3 § first paragraph, the company shall pay late fees to the State 6 §.
Decisions on late fees made by the registration authority.
§ 6 The company shall pay a late fee if the documents referred to in 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.
If the documents referred to in 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.
If the documents referred to in 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 If a decision that the company has gone bankrupt is registered, may impose a late filing fee will not be given.
If a decision that the company has gone into liquidation have been registered, may impose a late filing fee will not be given in return for the period prior to liquidation decision. Create (2001:934).
8 § Does the company within the period provided for in 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 § A late fee shall be remitted, 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.
The provisions for remission should be considered even if no application for this has not been made, if this is caused by what has occurred in the case.
10 § If a late fee is not paid after payment reminder, the fee shall be submitted for collection. The government may provide for collection need not be requested for small amounts.
Provisions for recovery in the Act (1993:891) Collection of State Debts, etc.. On recovery can take place under the Enforcement Code Enforcement.
11 § A decision late charge may be enforced even if it has not become final.
If a company is entitled to back pay late fees because of a court order, 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 § If the copy of the annual and audit reports for companies has not been sent in accordance with 3 § first paragraph within fifteen months after the end, responsible board and the CEO jointly and severally for the obligations incurred by the company.
A director or managing director can be released from liability, 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 § Anyone who under this law or regulation is required, either alone or jointly with another to the registering authority to file accounting documents or audit report, to the registration authority must submit under penalty of this obligation.
Ask about the imposition of a fine assessed by the Registration Authority.
In the case of foundations applied 9 Chapter. 5 § stiftelselagen (1994:1220) instead of first and second paragraphs. Create (1999:1112).
Publication of Annual Report etc..
14 § If a company publishes its annual report in its entirety, 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 § If a company publishes its annual accounts in incomplete form, 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.
An annual report must, 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.
Notwithstanding the second paragraph may be an incomplete annual report is published together with the Auditor's Report, if the omission is that
1. information under 5 Chapter. 18 eller 20 § har lämnats utan uppgift om fördelningen mellan kvinnor och män eller utan uppgift om fördelningen mellan olika länder, eller
2. task under 5 Chapter. 18 b § has not been provided. Create (2005:918).
15 a § A corporate governance report which, according 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.
Instead of publishing the Corporate Governance Report under the first paragraph, the company may choose to publish the report by making it available on the company website. The annual report must then contain information about this and an indication of the website where the report is available.
The second paragraph does not apply if the information referred to in 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 This chapter shall also apply to consolidated financial statements and consolidated audit report with the following exceptions:
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).
