SFS 2008:277 Lag om ändring i årsredovisningslagen (1995:1554)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:8px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i �rsredovisningslagen (1995:1554);</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 15 maj 2008.</p> <p style="position:absolute;top:305px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:258px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:11px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:305px;left:262px;white-space:nowrap" class="ft11"> f�reskrivs att 9 kap. 1 och 2 �� �rsredovis-</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">ningslagen (1995:1554) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:98px;white-space:nowrap" class="ft16"><b>9 kap.</b></p> <p style="position:absolute;top:11px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:98px;white-space:nowrap" class="ft18"><b>1 �</b></p> <p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:391px;left:116px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:11px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:120px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:135px;white-space:nowrap" class="ft11">Ett f�retag som enligt 1 kap. 1 � andra stycket lagen (1995:1559) om</p> <p style="position:absolute;top:411px;left:98px;white-space:nowrap" class="ft114">�rsredovisning i kreditinstitut och v�rdepappersbolag eller 1 kap. 1 � andra<br/>stycket lagen (1995:1560) om �rsredovisning i f�rs�kringsf�retag �r skyldigt<br/>att uppr�tta koncernredovisning, ska minst en g�ng under ett r�kenskaps�r<br/>som omfattar mer �n tio m�nader l�mna en s�rskild redovisning (del�rsrap-<br/>port).</p> <p style="position:absolute;top:499px;left:112px;white-space:nowrap" class="ft11">Del�rsrapporten ska uppr�ttas f�r en period mellan r�kenskaps�rets b�rjan</p> <p style="position:absolute;top:516px;left:98px;white-space:nowrap" class="ft114">och del�rsperiodens utg�ng. Minst en del�rsrapport ska, om inte n�got annat<br/>f�ljer av 16 kap. 5 � lagen (2007:528) om v�rdepappersmarknaden, omfatta<br/>en period av minst h�lften och h�gst tv� tredjedelar av r�kenskaps�ret.<br/>I 16 kap. lagen om v�rdepappersmarknaden finns ytterligare best�mmelser<br/>om vilka f�retag som ska l�mna del�rsrapport.</p> <p style="position:absolute;top:605px;left:112px;white-space:nowrap" class="ft11">Del�rsrapporten ska uppr�ttas i vanlig l�sbar form eller i elektronisk form.</p> <p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft11">Den ska avfattas p� svenska.</p> <p style="position:absolute;top:11px;left:65px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:658px;left:98px;white-space:nowrap" class="ft18"><b>2 �</b></p> <p style="position:absolute;top:15px;left:68px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:656px;left:116px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:11px;left:71px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:658px;left:120px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:11px;left:74px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:658px;left:135px;white-space:nowrap" class="ft11">Del�rsrapporten ska h�llas tillg�nglig hos f�retaget f�r var och en som</p> <p style="position:absolute;top:675px;left:98px;white-space:nowrap" class="ft114">vill ta del av den. En kopia ska genast s�ndas till en s�dan aktie�gare, bo-<br/>lagsman eller medlem som beg�r det och uppger sin postadress. En del�rs-<br/>rapport som avses i 1 � andra stycket andra meningen och en del�rsrapport<br/>som avses i 16 kap. 5 � lagen (2007:528) om v�rdepappersmarknaden ska<br/>senast tv� m�nader efter rapportperiodens utg�ng l�mnas till registrerings-<br/>myndigheten i enlighet med best�mmelserna i 8 kap. 3, 3 a och 3 c ��. Det<br/>som s�gs i 8 kap. 3 b � g�ller ocks� vid s�dan ingivning.</p> <p style="position:absolute;top:799px;left:112px;white-space:nowrap" class="ft11">Om del�rsrapporten inte l�mnas till registreringsmyndigheten i r�tt tid,</p> <p style="position:absolute;top:817px;left:98px;white-space:nowrap" class="ft11">till�mpas 8 kap. 13 �.</p> <p style="position:absolute;top:834px;left:112px;white-space:nowrap" class="ft11">Ytterligare best�mmelser om offentligg�rande av del�rsrapporter finns i</p> <p style="position:absolute;top:852px;left:98px;white-space:nowrap" class="ft114">17 kap. lagen om v�rdepappersmarknaden, f�r s�dana f�retag som �r skyl-<br/>diga att uppr�tta del�rsrapport enligt den lagen.</p> <p style="position:absolute;top:16px;left:78px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:915px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:12px;left:80px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft111">Prop. 2007/08:57, bet. 2007/08:FiU30, rskr. 2007/08:169.</p> <p style="position:absolute;top:16px;left:84px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:12px;left:86px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2008:89.</p> <p style="position:absolute;top:16px;left:89px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:12px;left:90px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2008:89.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:277</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 27 maj 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:102px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:10px;left:107px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:277</b></p> <p style="position:absolute;top:15px;left:110px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:963px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:11px;left:113px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:90px;left:217px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 juli 2008.</p> <p style="position:absolute;top:126px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:161px;left:203px;white-space:nowrap" class="ft21">BEATRICE ASK</p> <p style="position:absolute;top:179px;left:433px;white-space:nowrap" class="ft25">Anita Wickstr�m<br/>(Justitiedepartementet)</p> </div> </div> ;