How do I inform in the annual report that the company was affected by the war in Ukraine?

Because the war in Ukraine can have affect on companies in different ways, each individual company must make an assessment of how this should be expressed in the annual report.

In Year-end closing - Annual report - General business information, you specify the information that each company must state about its business.

In the field Important events during the financial year, you specify important events for the company that occurred during the financial year, such as:

  • Important changes in the operations.

  • Important external factors that have affected the company’s position and results.

  • If the company is no longer expected to continue its business.

A limited company must also state if it has created a balance sheet for liquidation purposes or if it is required to do so.

If the important events have occurred after the end of the financial year, you provide this information by adding the note Väsentliga händelser efter räkenskapsårets slut. Here, the information provided shall include the nature and economic impact of the events.

Events that have occurred after the end of the financial year can also be important for the assessment of the development of the company's operations, position and results. Information then also needs to be provided in the management report. A company that uses K2 provides such information under General business information. The information may include such things that have direct and indirect effects on the company's operations, such as:

  • The company's exposure to relevant markets

  • Supply chains

  • The financial situation

  • Results for the financial year

Bokföringsnämnden has provided some general guidelines on this topic here.

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