Consolidated accounts

Consolidated accounts (koncernredovisning) are a summary of the financial results of a group of companies. Only a parent company can draw up consolidated accounts.

Consolidated accounts must contain

  • a directors’ report;
  • profit and loss account;
  • balance sheet;
  • cash flow statement; and
  • notes.

Auditor’s report

Please note that if you submit an annual report that contains consolidated accounts you must also submit an auditor’s report on the consolidated accounts.