1 Chapter. Introductory provisions
Scope of application
General definitions
2 Chapter. General provisions on annual accounts
Annual Report sections
Transparency and good accounting practice
True and fair view
Other basic accounting
Form and language
Currency
Annual Report signature
3 Chapter. Balance sheet and income statement
Balance content
Profit and Loss Table
Uppställningsformer
Comparative
Överkursfonden
Special items in an economic association's balance sheet and income statement
Greater accrual
Provisions
Income statement, in abbreviated form
Extraordinary income and expenses
4 Chapter. Värderingsregler
What is current assets and current assets
Cost of fixed assets
Depreciation of fixed assets
Impairment of fixed assets
Revaluation of fixed assets
Valuation of inventories
Valuation of work in progress
Inventory cost
Accounting for fixed quantity and fixed value
Translation of assets and liabilities
Accounting under the equity method
Treasury shares
Valuation of financial instruments
The valuation of hedged items
Valuation of certain assets at fair value
Accrual of certain amounts in the raising of loans
Conversion of subordinated debentures
5 Chapter. Tilläggsupplysningar
Tilläggsupplysningarnas location
Värderings- and translation principles
Anläggningstillgångar
Data on assessed values
Financial instruments
Revaluation reserves and the fair value
Distribution of net sales
Purchases and sales between group companies
Information on subsidiaries and certain other businesses
Short-term and long-term balance sheet items
Pledged assets
Financial arrangements that are not recognized
Loans to senior executives
Related party transactions
Konvertibla loans
Ltd's equity
Economic association equity
Information on taxes
The average number of employees during the financial year
Sick leave
The gender distribution among senior executives
Salaries, other remuneration and social costs
Pensions and similar benefits
Former Board and Executive Director
Deputies and Executive Vice President
Severance agreements
Information on parent
Especially if a European company and European cooperative
6 Chapter. Förvaltningsberättelse m.m.
Förvaltningsberättelse
Funding Analysis
Bolagsstyrningsrapport
7 Chapter. Consolidated
General Provisions
Obligation to prepare consolidated
Consolidated parts
Subsidiaries to be included in the consolidated financial statements
Principles for the establishment of consolidated
Överskådlighet, GAAP and fair view
Other basic accounting, etc..
The consolidated balance sheet and consolidated income statement
Minoritetsandelar
Balansdag
Värderingsregler
Eliminations between group companies
Tilläggsupplysningar
Additional general information
Changes in Group structure
Information on subsidiaries and certain other businesses
How subsidiaries should be included in the consolidated accounts
Förvärvsmetoden
Poolningsmetoden
How investments in associated companies and certain other businesses should be included in the consolidated accounts
Kapitalandelsmetoden
Klyvningsmetoden
Directors' report and financial analysis
Consolidation in the parent covered by IAS- Regulation
8 Chapter. Publication
Registreringsmyndigheten
Annual report was issued to the auditors
Ingivande till registreringsmyndigheten
Registration in the companies register
Kungörande
Late fees for limited liability companies
Personal Payment
Science
Publication of Annual Report etc..
Consolidated Financial Statements and Group Auditor's Report
9 Chapter. Interim Report
Duty to provide interim
Provision of Interim Report
Interim Report Contents
Appendix 1 – Presentation of balance sheet (kontoform)
IV. Cash and bank balances
II. Överkursfond
III. Uppskrivningsfond
VI. Net income
II. Uppskrivningsfond
II. Deposits or withdrawals during the year
III. Förändringar and kapitalandelsfonden
Memorandum items
Pledged assets and contingent liabilities
Appendix 2 – The layout of the income statement (report form with the type of cost breakdown)
Appendix 3 – Composition II for profit (positive rapport med funktionsindelning)