delårsredogörelse

Delårsredogörelse, or interim report, is a formal corporate document that presents the financial results and other significant information for a period shorter than a full financial year, most commonly six months. It is typically issued by publicly listed companies and some other entities to provide stakeholders with timely insight between annual reports. The content is prepared in accordance with applicable accounting standards and disclosure rules and is designed to enable comparison with prior periods and with budgets or targets.

A standard delårsredogörelse includes financial statements for the interim period, such as an income statement, balance sheet, and cash flow statement, accompanied by notes. It is usually complemented by a management commentary that analyzes performance, key drivers, and risks, as well as information about significant events after the reporting period and an outlook or guidance. Many reports also present key performance indicators, segment information, and non-financial information relevant to governance, strategy, and sustainability.

Timing and disclosure: interim reports are published at least once or twice a year, often around mid-year or quarterly, and are made publicly available on the company's website and submitted to relevant authorities or stock exchanges. The preparation is subject to applicable regulatory requirements; the interim information may be subject to a limited audit or review by the company's auditor.

Relation to other reports: delårsredogörelse complements the annual årsredovisning and provides more timely information; it helps investors assess short- to medium-term development, liquidity, and risk exposure.