Annual Report sections
1 § En årsredovisning skall bestå av
1. a balance sheet,
2. an income statement,
3. note, and
4. a management report.
The annual report for a larger company, there shall also include a cash flow statement. Create (2006:871).
Transparency and generally accepted accounting principles
2 § The annual report shall be drawn up clearly and in accordance with generally accepted accounting principles.
True and fair view
3 § Balansräkningen, income statement and the notes will be implemented as a whole and present a true and fair view of financial position and results. If necessary for a fair presentation to be given, shall be provided additional information.
Om avvikelse görs från vad som följer av allmänna råd eller rekommendationer från normgivande organ, shall disclose that fact and the reasons for the deviation disclosed in the notes. Create (1999:1112).
Andra grundläggande redovisningsprinciper
4 § In preparing the balance sheet, 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 compatible 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 § Årsredovisningen ska upprättas i vanlig läsbar form eller i elektronisk 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.
In partnership, the annual be signed by all members having unlimited liability.
The foundations under the management to the annual report to be signed by the trustee or, if a partnership is the foundation's trustees, of all members to represent the company.
In other business the financial statements signed by the reporting person 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.
In partnership, the annual be signed by all 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 under the management to the annual report to be signed by the trustee or, if a partnership is the foundation's trustees, of all members to represent the company.
In other business the financial statements signed by the reporting person 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).