SFS 2009:1319 Lag om ändring i lagen (1997:614) om kommunal redovisning

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft15{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft17{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft19{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft111{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft112{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft22{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft23{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft24{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft110"><b>Lag<br/>om �ndring i lagen (1997:614) om kommunal <br/>redovisning;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 26 november 2009.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:326px;white-space:nowrap" class="ft13">1 f�reskrivs i fr�ga om lagen (1997:614) om kom-</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">munal redovisning</p> <p style="position:absolute;top:455px;left:187px;white-space:nowrap" class="ft111"><i>dels </i>att 5 kap. 2 � ska ha f�ljande lydelse,<br/><i>dels </i>att det i lagen ska inf�ras en ny paragraf, 5 kap. 7 �, samt n�rmast f�-</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft10">re 5 kap. 7 � en ny rubrik av f�ljande lydelse.</p> <p style="position:absolute;top:535px;left:172px;white-space:nowrap" class="ft15"><b>5 kap.</b></p> <p style="position:absolute;top:561px;left:172px;white-space:nowrap" class="ft16"><b>2 �</b></p> <p style="position:absolute;top:561px;left:205px;white-space:nowrap" class="ft10">Balansr�kningen ska i sammandrag redovisa kommunens eller lands-</p> <p style="position:absolute;top:579px;left:172px;white-space:nowrap" class="ft111">tingets samtliga tillg�ngar, avs�ttningar och skulder samt eget kapital p� da-<br/>gen f�r r�kenskaps�rets utg�ng (balansdagen). St�llda panter och ansvarsf�r-<br/>bindelser ska tas upp inom linjen. </p> <p style="position:absolute;top:632px;left:187px;white-space:nowrap" class="ft10">Balansr�kningen ska st�llas upp i f�ljande form.</p> <p style="position:absolute;top:677px;left:172px;white-space:nowrap" class="ft10">Tillg�ngar</p> <p style="position:absolute;top:703px;left:172px;white-space:nowrap" class="ft10">A.</p> <p style="position:absolute;top:703px;left:202px;white-space:nowrap" class="ft10">Anl�ggningstillg�ngar</p> <p style="position:absolute;top:721px;left:172px;white-space:nowrap" class="ft10">I.</p> <p style="position:absolute;top:721px;left:202px;white-space:nowrap" class="ft10">Immateriella anl�ggningstillg�ngar</p> <p style="position:absolute;top:738px;left:172px;white-space:nowrap" class="ft10">II.</p> <p style="position:absolute;top:738px;left:202px;white-space:nowrap" class="ft10">Materiella anl�ggningstillg�ngar</p> <p style="position:absolute;top:756px;left:172px;white-space:nowrap" class="ft10">1.</p> <p style="position:absolute;top:756px;left:202px;white-space:nowrap" class="ft10">Mark, byggnader och tekniska anl�ggningar</p> <p style="position:absolute;top:774px;left:172px;white-space:nowrap" class="ft10">2. </p> <p style="position:absolute;top:774px;left:202px;white-space:nowrap" class="ft10">Maskiner och inventarier</p> <p style="position:absolute;top:791px;left:172px;white-space:nowrap" class="ft10">3. �vriga </p> <p style="position:absolute;top:791px;left:246px;white-space:nowrap" class="ft10">materiella </p> <p style="position:absolute;top:791px;left:307px;white-space:nowrap" class="ft10">anl�ggningstillg�ngar</p> <p style="position:absolute;top:809px;left:172px;white-space:nowrap" class="ft10">III. Finansiella </p> <p style="position:absolute;top:809px;left:269px;white-space:nowrap" class="ft10">anl�ggningstillg�ngar</p> <p style="position:absolute;top:826px;left:172px;white-space:nowrap" class="ft10">B.</p> <p style="position:absolute;top:826px;left:202px;white-space:nowrap" class="ft10">Bidrag till statlig infrastruktur</p> <p style="position:absolute;top:844px;left:172px;white-space:nowrap" class="ft111">C. Oms�ttningstillg�ngar<br/>I. F�rr�d </p> <p style="position:absolute;top:862px;left:244px;white-space:nowrap" class="ft10">m.m.</p> <p style="position:absolute;top:879px;left:172px;white-space:nowrap" class="ft111">II. Fordringar<br/>III. Kortfristiga </p> <p style="position:absolute;top:897px;left:273px;white-space:nowrap" class="ft10">placeringar</p> <p style="position:absolute;top:915px;left:172px;white-space:nowrap" class="ft10">IV. Kassa och bank</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft17">1 Prop. 2008/09:228, bet. 2009/10:FiU15, rskr. 2009/10:58.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft19"><b>SFS 2009:1319</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 8 december 2009</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:169px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2009:1319</b></p> <p style="position:absolute;top:1059px;left:538px;white-space:nowrap" class="ft22">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft22">Edita V�stra Aros, V�ster�s 2009</p> <p style="position:absolute;top:168px;left:277px;white-space:nowrap" class="ft20">Eget kapital, avs�ttningar och skulder</p> <p style="position:absolute;top:194px;left:277px;white-space:nowrap" class="ft20">A. Eget kapital, d�rav �rets resultat</p> <p style="position:absolute;top:220px;left:277px;white-space:nowrap" class="ft25">B. Avs�ttningar<br/>I. </p> <p style="position:absolute;top:237px;left:307px;white-space:nowrap" class="ft20">Avs�ttningar f�r pensioner och liknande f�rpliktelser</p> <p style="position:absolute;top:255px;left:277px;white-space:nowrap" class="ft20">II. Andra </p> <p style="position:absolute;top:255px;left:346px;white-space:nowrap" class="ft20">avs�ttningar</p> <p style="position:absolute;top:281px;left:277px;white-space:nowrap" class="ft25">C. Skulder<br/>I. L�ngfristiga </p> <p style="position:absolute;top:299px;left:381px;white-space:nowrap" class="ft20">skulder</p> <p style="position:absolute;top:316px;left:277px;white-space:nowrap" class="ft20">II. Kortfristiga </p> <p style="position:absolute;top:316px;left:378px;white-space:nowrap" class="ft20">skulder</p> <p style="position:absolute;top:361px;left:277px;white-space:nowrap" class="ft20">Panter och ansvarsf�rbindelser</p> <p style="position:absolute;top:387px;left:277px;white-space:nowrap" class="ft20">1. </p> <p style="position:absolute;top:387px;left:307px;white-space:nowrap" class="ft20">Panter och d�rmed j�mf�rliga s�kerheter</p> <p style="position:absolute;top:405px;left:277px;white-space:nowrap" class="ft20">2. Ansvarsf�rbindelser</p> <p style="position:absolute;top:422px;left:290px;white-space:nowrap" class="ft20">a) Pensionsf�rpliktelser som inte har upptagits bland skulderna eller av-</p> <p style="position:absolute;top:440px;left:307px;white-space:nowrap" class="ft20">s�ttningarna</p> <p style="position:absolute;top:458px;left:290px;white-space:nowrap" class="ft20">b) �vriga ansvarsf�rbindelser</p> <p style="position:absolute;top:503px;left:277px;white-space:nowrap" class="ft23"><i>Bidrag till statlig infrastruktur</i></p> <p style="position:absolute;top:528px;left:277px;white-space:nowrap" class="ft24"><b>7 �</b></p> <p style="position:absolute;top:528px;left:310px;white-space:nowrap" class="ft20">Efter kommunens eller landstingets beslut ska s�dana bidrag som avses</p> <p style="position:absolute;top:546px;left:277px;white-space:nowrap" class="ft25">i 2 kap. 1 � lagen (2009:47) om vissa kommunala befogenheter tas upp i ba-<br/>lansr�kningen under posten Bidrag till statlig infrastruktur eller redovisas<br/>som en kostnad i resultatr�kningen.</p> <p style="position:absolute;top:599px;left:292px;white-space:nowrap" class="ft20">Varje bidrag som redovisas i balansr�kningen ska uppl�sas med �rliga en-</p> <p style="position:absolute;top:617px;left:277px;white-space:nowrap" class="ft25">hetliga belopp under h�gst 25 �r. Uppl�sningen ska p�b�rjas det �r bidraget<br/>beslutas. F�r bidrag som har beslutats under �r 2009 f�r dock uppl�sning p�-<br/>b�rjas det �r f�rsta utbetalningen av bidraget g�rs.</p> <p style="position:absolute;top:670px;left:292px;white-space:nowrap" class="ft20">I not till balansr�kningen och resultatr�kningen ska f�r varje projekt anges</p> <p style="position:absolute;top:687px;left:277px;white-space:nowrap" class="ft25">det sammanlagda beloppet och vad bidraget avser. D�rut�ver ska i not till<br/>balansr�kningen anges den valda tiden f�r bidragets uppl�sning, hur mycket<br/>av bidraget som uppl�sts och i balansr�kningen upptaget belopp.</p> <p style="position:absolute;top:759px;left:292px;white-space:nowrap" class="ft20">Denna lag tr�der i kraft den 1 januari 2010 och till�mpas i fr�ga om bidrag</p> <p style="position:absolute;top:776px;left:277px;white-space:nowrap" class="ft20">till statlig infrastruktur som har beslutats efter den 28 februari 2009.</p> <p style="position:absolute;top:812px;left:277px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:847px;left:277px;white-space:nowrap" class="ft20">ANDERS BORG</p> <p style="position:absolute;top:865px;left:508px;white-space:nowrap" class="ft25">Erik Nymansson<br/>(Finansdepartementet)</p> </div> </div> ;