Visma Skatt & Bokslut Pro
Cashflow statement
A cashflow statement contains information on changes in the company's liquidity during the financial year. It should be attributed to the categories current operations, investing or financing activities.
According to §1, 2nd paragraph of the Annual Accounts Act, a cashflow statement must be included in an annual report for a larger company or a housing cooperative association. A small company may voluntarily prepare a cashflow statement.
Larger companies are companies that meet two or all three of the following criteria in both of the last two financial years:
-
more than 50 employees on average during the financial year
-
more than SEK 40 million in the balance sheet
-
more than 80 SEK million in net sales.
Insurance companies, security companies or credit institutions are always considered as larger companies, regardless of their size. It also applies to companies that have their shares, warrants or debentures listed on an exchange, an authorized marketplace or any other regulated market.
All companies that do not meet the criteria for being larger companies are counted as smaller companies.
If a row has no values at all, it will not be included in the printout. This means that it is possible to hide rows by removing their values. Please note that some values may be mandatory.
Related topics
Warnings and errors when checking the annual report
How do I inform in the annual report that the company was affected by the war in Ukraine?
How do I inform in the annual report that the company was affected by the corona spread?
Guidance to year-end closing for smaller companies (K2) (BFNAR 2016:10)
Guidance to K3 - Annual report and consolidated accounts (BFNAR 2012:1)
