A directors’ report (förvaltningsberättelse) describes a limited company’s most significant events, which have taken place during its past financial year.
A directors’ report must always contain:
- a description of the company’s field of activities
- a review of the development of the company’s business activities, financial position and performance
- the board’s proposal for the profit or loss allocation
- information considered important for the assessment of the company’s financial position and performance that has not been accounted for in the profit and loss statement, the balance sheet or the notes.
Other information in the directors’ report
Depending on size and type of company, the directors’ report may have to include information such as net turnover and assets ratio.