Contents of an annual report

On this page you can read about the contents of an annual report.

The annual report of a limited company must include:

  • a directors’ report  (förvaltningsberättelse)
  • a profit and loss statement (resultaträkning)
  • a balance sheet (balansräkning)
  • notes (noter).

Financial statements approval

A company’s annual report must include a financial statements approval which certifies that the balance sheet and profit and loss statement were approved at the shareholders' meeting. Read more on the page Financial statements approval from the menu.

Auditor’s report

If your limited company has an auditor, he or she must assess the annual report and prepare an auditor’s report. The report must be submitted with the annual report to Bolagsverket.

Other information in an annual report

Depending on the type and the size of a limited company, additional information may be required in the company’s annual report.

Please note

The following information must be included in an annual report:

  • The company’s registration number must be printed on all pages in the annual report.
  • The company’s registered name in full must be printed on the first page of the annual report and the directors’ report.
  • The company’s accounting period, for example, 1 January 2012 to 31 December 2012 must be printed on the first page of the annual report, the profit and loss statement and the notes.