bolagsredovisningar

Bolagsredovisningar is a Swedish term referring to the financial and corporate reporting prepared by Swedish companies to communicate their performance, position and governance to shareholders, authorities and the public. The concept covers the annual report and, for many companies, related disclosures such as corporate governance and sustainability reports.

The legal framework in Sweden generally requires annual accounts and annual reports under the årsredovisningslagen (Annual Accounts Act), along with provisions in the Bokföringslagen (Bookkeeping Act) and the Swedish Companies Act. Large and listed companies prepare consolidated financial statements, often under IFRS (or IFRS-like standards) for the group, while smaller entities may use simplified rules. A formal auditor’s report is commonly required, and the completed bolagsredovisningar must be filed with Bolagsverket and published, typically on the company’s website.

Contents commonly found in bolagsredovisningar include the financial statements (income statement, balance sheet, cash flow statement), notes with accounting policies and significant estimates, and the management report (förvaltningsberättelse) that summarizes the business, risks, major events after year-end and, for larger firms, segment information. Many companies also include a corporate governance report (bolagsstyrningsrapport) that describes board composition, internal control and remuneration, along with a sustainability or hållbarhetsredovisning.

Purpose and use: bolagsredovisningar aim to provide transparency, enable informed investment and credit decisions, and fulfill regulatory obligations. They are publicly accessible, enabling stakeholders to assess profitability, liquidity, solvency and governance practices.