SFS 2008:94 Lag om ändring i lagen (1995:1559) om årsredovisning i kreditinstitut och värdepappersbolag

<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:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;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:7px;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 lagen (1995:1559) om �rsredovisning i <br/>kreditinstitut och v�rdepappersbolag;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 6 mars 2008.</p> <p style="position:absolute;top:324px;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:322px;left:254px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:324px;left:258px;white-space:nowrap" class="ft11"> f�reskrivs att 2 kap. 2 � lagen (1995:1559) om</p> <p style="position:absolute;top:341px;left:98px;white-space:nowrap" class="ft114">�rsredovisning i kreditinstitut och v�rdepappersbolag ska ha f�ljande ly-<br/>delse.</p> <p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:404px;left:98px;white-space:nowrap" class="ft16"><b>2 kap.</b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:429px;left:98px;white-space:nowrap" class="ft18"><b>2 �</b></p> <p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:428px;left:116px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:430px;left:135px;white-space:nowrap" class="ft11">F�ljande best�mmelser om �rsredovisningens inneh�ll i 2 kap. �rsre-</p> <p style="position:absolute;top:447px;left:98px;white-space:nowrap" class="ft11">dovisningslagen (1995:1554) ska till�mpas:</p> <p style="position:absolute;top:465px;left:112px;white-space:nowrap" class="ft114">1 � om �rsredovisningens delar,<br/>2 � om �versk�dlighet och god redovisningssed,<br/>3 � om r�ttvisande bild,<br/>4 � om andra grundl�ggande redovisningsprinciper,<br/>5 � om form och spr�k,<br/>6 � om valuta, samt<br/>7 � f�rsta och femtesjunde styckena om �rsredovisningens underteck-</p> <p style="position:absolute;top:588px;left:98px;white-space:nowrap" class="ft11">nande.</p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:625px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 april 2008.</p> <p style="position:absolute;top:660px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:695px;left:98px;white-space:nowrap" class="ft11">MATS ODELL</p> <p style="position:absolute;top:713px;left:328px;white-space:nowrap" class="ft114">Sonja Daltung<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:65px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:66px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Prop. 2007/08:45, bet. 2007/08:CU17, rskr. 2007/08:138.</p> <p style="position:absolute;top:16px;left:71px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:72px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2006:872.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:94</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 18 mars 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:83px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;