SFS 2022:645 Lag om ändring i årsredovisningslagen (1995:1554)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, -1, 1, 0, 0, 0);-webkit-transform: matrix( 0, -1, 1, 0, 0, 0);-o-transform: matrix( 0, -1, 1, 0, 0, 0);-ms-transform: matrix( 0, -1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, -1, 1, 0, 0, 0);-webkit-transform: matrix( 0, -1, 1, 0, 0, 0);-o-transform: matrix( 0, -1, 1, 0, 0, 0);-ms-transform: matrix( 0, -1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft17{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft18{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft111{font-size:19px;font-family:OCFTIW+TimesNewRomanPS;color:#000000;} .ft112{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:14px;font-family:VPROCI+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:18px;line-height:30px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft116{font-size:13px;line-height:16px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft117{font-size:14px;line-height:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:16px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft22{font-size:16px;font-family:ZFNUMV+TimesNewRomanPS;color:#000000;} .ft23{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6</b></p> <p style="position:absolute;top:1147px;left:37px;white-space:nowrap" class="ft11"><b> 7 8 9 0</b></p> <p style="position:absolute;top:1088px;left:37px;white-space:nowrap" class="ft11"><b> </b></p> <p style="position:absolute;top:1233px;left:56px;white-space:nowrap" class="ft12">1 </p> <p style="position:absolute;top:1222px;left:56px;white-space:nowrap" class="ft12">2 </p> <p style="position:absolute;top:1211px;left:56px;white-space:nowrap" class="ft12">3 </p> <p style="position:absolute;top:1200px;left:56px;white-space:nowrap" class="ft12">4 </p> <p style="position:absolute;top:1188px;left:56px;white-space:nowrap" class="ft12">5 </p> <p style="position:absolute;top:1177px;left:56px;white-space:nowrap" class="ft12">6 </p> <p style="position:absolute;top:1166px;left:56px;white-space:nowrap" class="ft12">7 </p> <p style="position:absolute;top:1155px;left:56px;white-space:nowrap" class="ft12">8 </p> <p style="position:absolute;top:1143px;left:56px;white-space:nowrap" class="ft12">9 </p> <p style="position:absolute;top:1132px;left:56px;white-space:nowrap" class="ft12">0 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i �rsredovisningslagen (1995:1554) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 25 maj 2022 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft114">Enligt riksdagens beslut1 f�reskrivs att 1 kap. 2 � och 9 kap. 1 � �rsredovis-<br/>ningslagen (1995:1554) ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft114"><b>1 kap. <br/>2 �</b>2 Lagen �r inte till�mplig p� f�retag som avses i 1 kap. 1 � f�rsta stycket <br/>lagen (1995:1559) om �rsredovisning i kreditinstitut och v�rdepappersbolag <br/>eller 1 kap. 1 � f�rsta stycket lagen (1995:1560) om �rsredovisning i <br/>f�rs�kringsf�retag, om inte annat �r s�rskilt f�reskrivet i dessa lagar. </p> <p style="position:absolute;top:518px;left:115px;white-space:nowrap" class="ft10">F�retag som enligt 1 kap. 1 � andra stycket lagen om �rsredovisning i </p> <p style="position:absolute;top:538px;left:98px;white-space:nowrap" class="ft114">kreditinstitut och v�rdepappersbolag eller 1 kap. 1 � tredje stycket lagen om <br/>�rsredovisning i f�rs�kringsf�retag �r skyldiga att uppr�tta koncernredo-<br/>visning enligt de lagarna �r inte skyldiga att uppr�tta koncernredovisning <br/>enligt denna lag. </p> <p style="position:absolute;top:640px;left:98px;white-space:nowrap" class="ft114"><b>9 kap. <br/>1 �</b>3 Ett f�retag som enligt 1 kap. 1 � andra stycket lagen (1995:1559) om <br/>�rsredovisning i kreditinstitut och v�rdepappersbolag eller 1 kap. 1 � tredje <br/>stycket lagen (1995:1560) om �rsredovisning i f�rs�kringsf�retag �r <br/>skyldigt att uppr�tta koncernredovisning, ska minst en g�ng under ett r�ken-<br/>skaps�r som omfattar mer �n tio m�nader l�mna en s�rskild redovisning <br/>(del�rsrapport). </p> <p style="position:absolute;top:792px;left:115px;white-space:nowrap" class="ft10">Del�rsrapporten ska uppr�ttas f�r en period mellan r�kenskaps�rets </p> <p style="position:absolute;top:813px;left:98px;white-space:nowrap" class="ft114">b�rjan och del�rsperiodens utg�ng. Minst en del�rsrapport ska, om inte <br/>n�got annat f�ljer av 16 kap. 5 � lagen (2007:528) om v�rdepappers-<br/>marknaden, omfatta en period av minst h�lften och h�gst tv� tredjedelar av <br/>r�kenskaps�ret. I 16 kap. lagen om v�rdepappersmarknaden finns ytterligare <br/>best�mmelser om vilka f�retag som ska l�mna del�rsrapport. </p> <p style="position:absolute;top:915px;left:115px;white-space:nowrap" class="ft10">Del�rsrapporten ska uppr�ttas i vanlig l�sbar form eller i elektronisk form. </p> <p style="position:absolute;top:935px;left:98px;white-space:nowrap" class="ft10">Den ska avfattas p� svenska. </p> <p style="position:absolute;top:978px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 juli 2022. </p> <p style="position:absolute;top:1108px;left:98px;white-space:nowrap" class="ft116">1 Prop. 2021/22:74, bet. 2021/22:FiU36, rskr. 2021/22:304. <br/>2 Senaste lydelse 1999:1112. <br/>3 Senaste lydelse 2008:277. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft110"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft111"><b> 2022:645 </b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft117">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft113"> 1 juni 2022 </p> </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft20">2 </p> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft21"><b>SFS</b></p> <p style="position:absolute;top:49px;left:705px;white-space:nowrap" class="ft22"><b> 2022:645 </b></p> <p style="position:absolute;top:52px;left:98px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:92px;left:98px;white-space:nowrap" class="ft20">ANDERS YGEMAN </p> <p style="position:absolute;top:113px;left:385px;white-space:nowrap" class="ft23">Erik H�llstr�mer <br/>(Justitiedepartementet) </p> </div> </div> ;