Additional Information Location of
1 § Utöver vad som följer av övriga bestämmelser i denna lag skall årsredovisningen innehålla de upplysningar som anges i 2- 26 §§. The information shall be provided in the notes. If it does not conflict with the requirement of rationality in 2 Chapter. 2 §, information may instead be given the balance sheet or income statement.
Lämnas upplysningarna i noter, reference shall be made at the balance sheet or income statement to which they relate. Create (1999:1112).
Valuation- and translation principles
2 § Principerna för värdering av tillgångar, deposits or liabilities shall be given.
För poster i årsredovisningen som avser tillgångar, deposits or liabilities in currencies other than the reporting currency shall state what principles amounts have been translated into the reporting currency. Create (2000:34).
Fixed assets
3 § För varje post som tas upp som anläggningstillgång i balansräkningen eller i sådana noter som avses i 3 Chapter. 4 § fourth paragraph 2 please indicate
1. the acquisition value,
2. for coming and outgoing assets,
3. transfer,
4. year's depreciation 4 Chapter. 4 §,
5. year's depreciation, the separate disclosure of impairments that have been made with the support of 4 Chapter. 5 § second paragraph,
6. year revaluations, showing separately the write-up amount and use Undepreciated revaluation amount,
7. accumulated depreciation 4 Chapter. 4 §,
8. accumulated impairment, the separate disclosure of impairments that have been made with the support of 4 Chapter. 5 § second paragraph,
9. accumulated revaluation, and
10. corrections of prior year depreciation 4 Chapter. 4 §, write-downs and write-ups.
Grunderna för avskrivning av anläggningstillgångarnas olika poster skall anges.
Till den del en tillgång skrivits av eller skrivits ned uteslutande av skatteskäl skall upplysning lämnas om detta med angivande av avskrivningens eller nedskrivningens storlek.
Information on assessed values
4 § För fastigheter som är anläggningstillgångar skall det lämnas uppgift om taxeringsvärden med fördelning på balansräkningens poster och på sådana noter som avses i 3 Chapter. 4 § fourth paragraph 2.
Financial instruments
4 a § Om finansiella instrument värderas enligt 4 Chapter. 14 a §, the following.
För varje kategori av finansiella instrument skall upplysningar lämnas om
1. book value, and
2. to what extent, if changes in value recognized in profit or, in the fair value.
För varje kategori av derivatinstrument skall upplysningar även lämnas om
1. the extent and type of instrument, and
2. important conditions that may affect the size of, time of, or safety of future cash flows.
Om värderingen har gjorts enligt 4 Chapter. 14 a § second paragraph, third sentence, the material assumptions made in applying the use of valuation models and methods listed. Create (2003:774).
4 b § Om finansiella instrument inte värderas enligt 4 Chapter. 14 a §, the following.
För varje kategori av derivatinstrument skall större företag lämna upplysningar om
1. the value at which the instruments would have been valued by an application of 4 Chapter. 14 a §, and
2. the extent and type of instrument.
I fråga om finansiella anläggningstillgångar som enligt 4 Chapter. 14 a-14 c § § may be valued at fair value, and whose book value is higher than the actual value is to present information about
1. book value and fair value, and
2. reasons for the book value is not written down and the support for the belief that the carrying amount will be recovered. Create (2007:132).
4 c § Föreskrifterna i 4 a § and 4 b § shall also apply to contracts under 4 Chapter. 14 c § shall be deemed to be derivative. Create (2003:774).
Revaluation reserves and fair value
5 § Om storleken eller sammansättningen av uppskrivningsfonden eller fonden för verkligt värde har ändrats under räkenskapsåret, please indicate
1. reserve at the accounting start and end,
2. amounts have been translated by the Fund during the fiscal year, and
3. amount has been transferred from the Fund or otherwise have been used with an indication of how the amount has been used. Create (2003:774).
Distribution of net sales
6 § Större företag skall, about the company's business lines or geographic markets differ substantially from each other, report the net revenue breakdown by business segments and markets. The assessment of whether the company's business lines and markets differ substantially from each other shall be made according to the company normally organizes the sale of goods and services. Create (2006:871).
Purchases and sales between group companies
7 § Moderföretag och dotterföretag skall ange hur stor del av räkenskapsårets inköp och försäljningar som avser andra koncernföretag.
Moderföretag som med stöd av bestämmelserna i 7 Chapter. 3 § does not prepare any consolidated, required to disclose internal gains on transactions within the Group. Create (1999:1112).
Information on subsidiaries and certain other businesses
8 § Om företaget äger eller i fall som anges i 1 Chapter. 6 § holds shares in a subsidiary or an associate, shall report the:
1. the other company names, corporate, seat and equity,
2. Second, the company's earnings for the last financial year for which financial statements or accounts have been,
3. company's equity in the other company, calculated by applying 1 Chapter. 6 §, and
4. the number of shares owned by the company and their value, according to the firm.
Första stycket gäller också om företaget äger eller i fall som anges i 1 Chapter. 6 § holds a capital share of at least twenty percent of another company.
Ett företag som är obegränsat ansvarig delägare i ett annat företag skall ange detta företags namn, corporate, domicile and legal form.
Om det redovisningsskyldiga företagets rösträttsandel i sådana företag som avses i första och andra styckena avviker från kapitalandelen, shall also be entitled to vote were given. Create (1999:1112).
9 § En uppgift enligt 8 § Optional, if it is of little value with regard to the requirement of fair presentation in 2 Chapter. 3 §.
Under förutsättning att tillstånd ges av Bolagsverket, must function under 8 § also omitted, if it has such a nature that it may cause serious injury to any of those in 8 § said companies.
Om en uppgift har utelämnats enligt första eller andra stycket, requires disclosure of this.
Uppgift om eget kapital och resultat får också utelämnas, to
1. the company owns shares representing less than half of the second company's equity and the company does not publish its balance sheet, or
2. subsidiary or associated company, subject to one of the company prepared consolidated financial statements or of such consolidated accounts referred to in 7 Chapter. 2 § first paragraph. Create (2004:244).
Current and non-balance sheet items
10 § För varje fordringspost i balansräkningen som är upptagen under Omsättningstillgångar eller i sådana noter som avses i 3 Chapter. 4 § fourth paragraph 2 shall specify the portion falling due later than one year after the closing date.
För varje skuldpost i balansräkningen eller i sådana noter som avses i 3 Chapter. 4 § fourth paragraph 2 shall specify the portion falling due later than one year after balance sheet date and the portion falling due later than five years after the closing date.
Pledged
11 § För varje skuldpost i balansräkningen eller i sådana noter som avses i 3 Chapter. 4 § fourth paragraph 2 be, if security has been, extent of the collateral provided with details of their nature and form.
Om företaget har ställt säkerhet eller ingått ansvarsförbindelse till förmån för koncernföretag, the specific disclosure of this. Create (1999:1112).
Financial arrangements that are not recognized in the balance
11 a § Om företaget har ekonomiska arrangemang som inte redovisas i balansräkningen och riskerna eller fördelarna med arrangemangen är betydande ska, when data on these risks or benefits is necessary to assess the company's position, please indicate
1. the nature and business purpose of arrangements, and
2. the economic impact events have on the company.
The first paragraph 2 does not apply to small business. Create (2009:34).
Loans to Executives
12 § Om ett företag har lämnat lån till en styrelseledamot, a managing director or equivalent officers of the company or another Group company, requires disclosure of this. The same applies if it has provided collateral or other security, or has entered into a contingent liability for the benefit of such executives. The directors equated deputies and president equated Executive Vice President.
Uppgift skall lämnas om storleken av lämnade lån, principal loan terms, interest rates, during the financial year amounts returned, the nature of the collateral and underwriting liabilities and the amount of loans secured by. Information shall also be provided on the links to the company it has that the company has made loans to, provided security for or entered into any contingent liability in favor of.
Andra stycket tillämpas också, if a corporation has made loans to or provided security for the benefit of any third party under a license pursuant 21 Chapter. 8 § Companies (2005:551). Create (2005:918).
Transactions with related parties
12 a § Större företag ska lämna upplysningar om betydande transaktioner som på andra än marknadsmässiga villkor har genomförts med
1. a company in the same group or in a group of similar type,
2. a legal entity over which it exercises a dominant influence or which exercises a controlling influence over the company without making it clear that if a group or a group of similar type,
3. an associate of the company or a legal person of the company is an associate at,
4. a legal entity over which it exercises significant influence in the operating and financial policies or who exercise such influence over the company without the legal person or company is associated to the second,
5. a legal entity that operates in accordance with an agreement between the company and one or more other parties to jointly pursue economic activities and to jointly exercise control over these activities,
6. a natural person who exercises a significant influence,
7. a director, CEO or other senior executives of the company or its parent or a corresponding foreign entities,
8. those who are married or living with a parent or, child or stepchild of a person referred to in 6 or 7,
9. Another member of the same family as the person referred to in 6 or 7 and can be expected to affect the other person in his or her dealings with the company or is likely to be influenced by a person referred to in 6 or 7 in their dealings with the company,
10. a person who is financially or otherwise dependent on a person referred to in 6 or 7 or his mate or cohabiting,
11. a legal entity of which a person referred to in 6, 7, 8, 9 or 10 has a significant influence, or
12. a legal entity whose main business is to manage the assets that the company has set aside for compensation to persons who have completed their employment with the company or a legal person referred to in 1, 2, 3, 4, 5 or 11.
Publika aktiebolag som är mindre företag ska lämna upplysningar om sådana transaktioner som avses i första stycket, if the transaction is concluded with
1. a shareholder with a significant shareholding in the company, or
2. a director of the Company.
Upplysningar enligt denna paragraf behöver inte lämnas om transaktioner som har ingåtts
1. between a parent and its wholly owned subsidiaries, or
2. between two or more subsidiaries, if all the shares are owned by other companies within the same group. Create (2009:34).
12 b § Upplysningar enligt 12 a § shall include
1. information on transaction type and the total amount includes transactions,
2. indication of the kind of close relationship that exists, and
3. other information about the transactions necessary to assess the company's position.
Uppgifter om flera transaktioner får lämnas i samlad form, if they refer to the same type of transaction and the identity of the individual transactions is not necessary to assess their impact on the company's position. Create (2009:34).
Convertible loans
13 § Om företaget har utelöpande lån som är konvertibla eller förenade med optionsrätt till nyteckning, For each loan or similar right down the outstanding loan amount and the time and conditions for the exchange or subscription. For each loan participation notes, the outstanding loan amount and interest rate provisions specified. Create (1999:1112).
Ltd's equity
14 § Ett aktiebolags eget kapital skall delas upp i bundet eget kapital och fritt eget kapital eller ansamlad förlust. During the restricted equity share capital shall be included, revaluation reserve, reserve fund and equity fund. During unrestricted equity or accumulated loss shall be shown free funds, each, retained earnings or losses and gains or losses for the year. Retained loss and loss for the year is taking up as deductions.
Förändringar i eget kapital jämfört med föregående års balansräkning skall specificeras. On the acquisition of own shares shall be restricted equity reduced by the cost of acquisition. The Company's own shares shall be restricted equity increased by the income from the sale.
Vid aktiekapitalet skall antalet aktier anges. Share capital consists of shares of different classes, the corresponding information is provided for each class. Create (2005:556).
Economic union equity
15 § En ekonomisk förenings eget kapital skall delas upp i bundet eget kapital och fritt eget kapital eller ansamlad förlust. During the restricted equity shall be paid up or credited contribution issue completed operations, revaluation reserve, reserve fund and equity fund. Member Activities and subordinated debentures to be reported separately. During unrestricted equity or accumulated loss shall be shown free funds, each, retained earnings or loss and net income or loss for the year. Retained loss and loss for the year is taking up as deductions.
Förändringar i eget kapital jämfört med föregående års balansräkning skall specificeras.
Vad som sägs i första stycket om insats gäller också upplåtelseavgift i en bostadsrättsförening. Create (2004:1173).
Information on taxes
16 § Större företag skall lämna uppgift om skillnaden mellan å ena sidan den inkomstskatt som har redovisats i resultaträkningen under räkenskapsåret och tidigare räkenskapsår samt å andra sidan den inkomstskatt som belöper sig på verksamheten för dessa år. Data need not be given if the difference is insignificant. Create (2006:871).
17 § Större företag skall lämna uppgift om hur den för räkenskapsåret redovisade inkomstskatten fördelar sig på ordinärt och extraordinärt resultat. Create (2006:871).
The average number of employees during the financial year
18 § Uppgift skall lämnas om medelantalet under räkenskapsåret anställda personer med uppgift om fördelningen mellan kvinnor och män. If your company has employees in several countries, the average number of employees and the distribution between men and women in each country are. Create (1999:1112).
Absenteeism
18 a § Uppgift skall lämnas om de anställdas frånvaro på grund av sjukdom under räkenskapsåret. Total sick leave shall be stated as a percentage of the employees' normal working hours.
Uppgift skall också lämnas om
1. the proportion of absence for absence for a continuous period of 60 days or more,
2. sick leave for women and men, and
3. sick leave for employees aged 29 or younger, 30-49 years 50 years or older.
Sjukfrånvaron för varje grupp som avses i andra stycket 2 and 3 be stated as a percentage of its total ordinary working. Such information shall not be of the number of employees is more than ten or information can be attributed to a single individual.
Bestämmelserna i första-tredje styckena gäller inte anställda utomlands och inte heller företag i vilka medelantalet anställda under vart och ett av de två senaste räkenskapsåren har uppgått till högst tio. Create (2006:871).
The gender distribution among senior executives
18 b § Uppgift skall lämnas om fördelningen mellan kvinnor och män bland styrelseledamöter, Chief Executive Officer and other senior executives. Distribution among directors and other executives should be reported separately. Data will refer to conditions at the balance sheet date.
Det som sägs i första stycket gäller inte företag i vilka medelantalet anställda under vart och ett av de två senaste räkenskapsåren har uppgått till högst tio. Create (2006:871).
Salaries, other remuneration and social security costs
19 § Av räkenskapsårets personalkostnader skall följande belopp anges särskilt:
1. Salaries and other remuneration, and
2. social costs, the separate disclosure of pension costs. Create (1999:1112).
20 § Det sammanlagda beloppet av räkenskapsårets löner och andra ersättningar skall anges för var och en av följande grupper:
1. Directors, the CEO and peer executives, and
2. employees not covered by 1.
Tantiem och därmed jämställd ersättning till styrelseledamöter, CEO and equivalent positions shall be stated separately.
I ett publikt aktiebolag skall vid tillämpningen av första och andra styckena samtliga personer i bolagets ledning ingå i den grupp som avses i första stycket 1. The number of people in the group shall be specified. Furthermore, information on financial remuneration and other benefits paid for each of the Directors and of the Executive Director. Such information need not be provided for the employees appointed under the Act (1987:1245) on Board for Private Sector Employees.
Har företaget anställda i flera länder, the information referred to in this section provided separately for each country. Create (2006:565).
21 § I sådana aktiebolag och handelsbolag som är större företag ska upplysning lämnas om den sammanlagda på räkenskapsåret belöpande ersättningen till var och en av bolagets revisorer och de revisionsföretag där revisorerna verkar. Specific information will be provided on how much of the compensation relating to the audit assignment, auditing services other than audit assignment, tax advisory and other services. Create (2009:573).
Pensions and similar benefits
22 § Uppgift skall lämnas om det sammanlagda beloppet av kostnader och förpliktelser som avser pensioner eller liknande förmåner till styrelseledamöter, CEO or equivalent executives.
I ett publikt aktiebolag skall en uppgift som avses i första stycket omfatta även pensioner och liknande förmåner till andra personer i bolagets ledning. The number of persons subject to specified. Furthermore, to be indicated for each of the Directors and of the Executive Director. Such information need not be provided for the employees appointed under the Act (1987:1245) on Board for Private Sector Employees. Create (2006:565).
Former Board and Chief Executive Officer
23 § Vad som enligt 20 and 22 § § applies to directors and the CEO are also former directors and former CEO. Create (1999:1112).
Deputies and Executive Vice President
24 § For the purposes of 20, 22 and 23 § § assimilated Board alternates and CEO Executive Vice President. Create (1999:1112).
Agreements on severance pay
25 § Om företaget har träffat avtal om avgångsvederlag eller liknande förmåner till styrelseledamöter, CEO or other senior executives, the indication of the agreements and the important terms in contracts. Create (1999:1112).
Information on parent
26 § Ett företag som är dotterföretag skall lämna uppgift om namn, corporate or, where appropriate, number as well as the seat of the parent prepares consolidated accounts for the largest and smallest group that the company belongs to a subsidiary. Information should also be provided where it is possible to get access to foreign parent companies' consolidated financial statements. Create (1999:1112).
Especially if European companies and European cooperative
27 § I fråga om europabolag och europakooperativ med ett sådant förvaltningssystem som avses i artiklarna 39-42 of Council Regulation (EG) No 2157/2001 of the 8 October 2001 om stadga för europabolag eller artiklarna 37-41 of Council Regulation (EG) No 1435/2003 of the 22 July 2003 on the Statute for European Cooperative Society (SCE) the provisions relating to directors of 12, 18 b, 20 and 22-25 § § apply to members or alternate members of the European company or a European cooperative regulatory bodies.
By 16 § second paragraph and 22 § Law (2004:575) on the SE and 21 § second paragraph and 26 § Law (2006:595) of European cooperatives shows that the provisions of the first paragraph shall also apply to members or alternate members of the SE European co- or administrative. Create (2006:597).