delårsredovisning

Delårsredovisning, or interim report, is a financial report issued by a company for a period shorter than its fiscal year, most commonly covering the first six months or the first nine months of the year. The purpose is to provide investors, lenders and other stakeholders with timely information about the company’s financial performance and liquidity between annual reports.

Contents typically include a condensed income statement, balance sheet and cash flow statement, often with a comparison to the corresponding period of the prior year. The report usually contains a management review, notes to the condensed statements, and information about significant events after the reporting period. Some delårsredovisningar also present key performance indicators and expectations for the remainder of the year.

Legal and accounting framework varies by company. In Sweden, interim reports are guided by the annual accounts framework and are prepared in accordance with the applicable accounting standards (for example IFRS for many listed groups, or Swedish GAAP standards such as K2 or K3 for other entities). Private companies may have more flexibility, but many organizations publish interim reports to maintain transparency with shareholders and other stakeholders.

Publication and distribution typically involve releasing the delårsredovisning to shareholders, lenders and the public, posting it on the company’s website, and sometimes distributing a brief press release. In many cases it complements the annual report by providing more frequent updates on financial development and risk factors, without replacing the full year-end reporting.