Notes – limited companies

A limited company can specify the contents of the profit and loss account, and the balance sheet in the accompanying notes (noterna) of the annual report.

Certain situations make the notes compulsory:

  • If a limited company has shares and interests in a group of companies and participations in associated companies it must be specified in the notes.
  • If there are changes in a limited company’s equity due to, for example, a dividend or a new share issue, a note about the change is compulsory.