Balance content
1 § The balance sheet shall summarize all the company's assets, provisions and liabilities and equity on the balance sheet date. Pledged assets and contingent liabilities to be included in the line. Create (1999:1112).
Income statement's content
2 § The income statement should summarize all the company's revenues and expenses during the financial year.
Formats
3 § The balance sheet must be drawn up according to the layout specified in Annex 1 to this Act. The income statement shall be made by any of the formats listed in Annexes 2 and 3.
Change of format for profit may be made only if there are special reasons and is consistent with 2 Chapter. 2 and 3 §§. When such a change should disclose the reasons for the change disclosed in the notes. Create (1999:1112).
4 § The items in the balance sheet and income statement shall be shown separately in the order listed for each layout.
In the case of items that are preceded by Arabic numerals, the deviations made as dictated by its own particular focus.
Items other than those appearing in the presentation may be collected, about the new record's content is not covered by the layout of the items. The entries will be divided into sub-items. Where parts of an item have been added in such a manner, or is of such a size that it is of importance with regard to the requirement in 2 Chapter. 3 § a true and fair view of the reported special, they must be in installments. Additional items to be given names that clearly states what is included in the entry.
Items that are preceded by Arabic numerals may be combined,
1. if they are of little importance in view of the requirement in 2 Chapter. 3 § the true image, or
2. the combination makes for greater equality and records and, where appropriate, sub-items listed in Note. Create (1999:1112).
4 a § Notwithstanding 3 and 4 § §, undertakings referred to in the second paragraph divide assets and current assets and liabilities and provisions in current and non-current items, if it is consistent with 2 Chapter. 2 and 3 §§.
The first paragraph applies
1. companies subject to consolidated financial statements drawn up in application of the international accounting standards referred to in the European Parliament and Council Regulation (EG) No 1606/2002 of the 19 July 2002 on the application of international accounting standards, and
2. other companies whose shares or debt securities are admitted to trading on a regulated market. Create (2007:541).
Comparative
5 § For each item or sub-item in the balance, income and those notes provided in 4 § fourth paragraph 2 the amount of the corresponding record for the last financial year indicated.
If the company has changed the principles of valuation, classification or indelning of items or sub-items, the entries for the last financial year are translated or amended in the manner required for them to be comparable to financial records in a meaningful way.
If there are special reasons, and it is compatible with 2 Chapter. 2 and 3 §§, may be deviation from the provisions of the second paragraph made. In this case, the explanation of the reasons for the deviation mentioned in the notes.
The second paragraph does not apply to small businesses provided information on the lack of comparability given in the notes. Create (2006:871).
The share premium reserve
5 a § In a corporation, the portion of the payment of a share that exceeds the quota value is entered in the share premium reserve. Create (2005:556).
Special items in an economic union balance sheet and income statement
6 § Claim on mission in a cooperative can not be included as an asset. The presentation of the completed work must be done so that the balance sheet listed all contributed capital and the amount thereof that has not been fulfilled, then the difference – the paid efforts – performed as a separate item under equity.
The first paragraph also applies to the reporting of completed tenure charges a tenant. Create (1999:1112).
7 § The income of a cooperative shall such surplus dividends referred to in 10 Chapter. 1 § second paragraph 1 Law (1987:667) Economic Associations are recognized as a separate cost item. Create (1999:1112).
Major allocation
8 § Larger companies, in the balance sheet or in the notes specify larger amounts included in the records Prepaid expenses and accrued income and accrued expenses and deferred income. Create (2006:871).
Provisions
9 § As provisions, such obligations are attributable to the current or previous financial year and the balance sheet date are certain or likely to occur but uncertain as to amount or the date on which they are realizable.
Depreciation and amortization must not recognized as provisions. Create (1999:1112).
10 § Larger companies, in the balance sheet or in the notes specify major provisions that have been included under Other provisions in the balance sheet. Create (2006:871).
Income abridged
11 § Smaller companies may, whether it is justified for reasons of competition, merge records 1-6 i bilaga 2 respective entries 1-3 and 6 i bilaga 3 an entry called gross profit or gross loss.
A company that merges items under the first paragraph, in the income statement, in connection with the record gross profit or gross loss, provide information on sales. The company is in the notes disclose the reasons for the merger. Information on net sales may be omitted if it is justified and SCRO permit. Create (2006:871).
12 § Repealed by Act (2007:132).
Extraordinary income and expenses
13 § Income and expenses in activities other than normal business should be reported as extraordinary income and expenses.
Larger businesses should also specify the extraordinary income and expenses to the size and nature in a note. Create (2006:871).