A profit and loss statement (resultaträkning) shows a summary of a limited company’s total income and expenses during its financial year.
There are two types of layouts for profit and loss statements:
- by function
- by expenses.
The company may choose the layout which is the most suitable for the description of the result. The company should then keep the chosen layout in its future profit and loss statements. If the company chooses to change the layout, it should contact the Swedish Accounting Standards Board (Bokföringsnämnden).
Before you submit the profit and loss statement to Bolagsverket, make sure that the profit and loss statement has been summed up correctly.