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.