Visma Skatt & Bokslut Pro
Management report
Go to Year-end closing - - Management report to create the management report.
The management report is the initial part of the annual report, which all limited companies are required by law to submit. Some, larger, economic associations are also required to submit it. Some of the information that must always be included in the management report, can be automatically generated by the system.
Some texts are suggestions and can be changed by clicking on the menu icon that appears when you hover over the field and select Override text. When a text has been changed, the field is highlighted in yellow. To restore the original text, again hover over the field, click on the menu icon and select Reset text.
Click on the image below to view:
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.
When the different sections of the management report are done, approve them by clicking on the status symbol in the column Done. If the data is changed after it has been approved, the status symbol will change colour from green to orange, which means you should review and approve the document once again.
Read more about the different sections of the management report here:
| For accounting offices, start in Visma Advisor |
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| Reconcile accounts |
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| Profit/loss planning |
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| Create the annual report |
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| Sign the annual report |
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| Complete with tax return appendices |
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| Submit the declaration and annual report digitally |
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| Transfer closing entries and lock period/year |
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| Present and analyse your work |
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| Reconcile balance sheet and profit and loss accounts from the bookkeeping |
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| Adjust the tax and make a profit/loss planning |
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| Create the annual report |
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| Sign the annual report |
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| Complete with tax return appendices |
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| Submit the declaration and annual report digitally |
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| De tre viktigaste skillnaderna |
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| Import från Visma eEkonomi |
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| Olika företagstyper |
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| Periodavstämningar |
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| Automatic checks |
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| Kvalitetssäkring & "fyra ögon" |
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| Kontroller enligt branschstandarder |
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| Profit/loss planning |
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| Boka årets resultat |
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| Årsredovisning och deklaration |
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| Underskrifter av årsredovisning och årsstämmoprotokoll |
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| Statusuppdatering till Visma Byråstöd/Visma Advisor |
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| Uppdaterade versioner och säkerhetskopiering |
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| Om du vill flytta från Visma Bokslut till Visma Skatt & Bokslut Pro |
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| Integration with Visma eEkonomi |
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| Importing a SIE-file |
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| Forms for limited companies/economic associations/ housing cooperative associations |
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| Forms for natural person/sole proprietorship |
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| Tax forms for trading partnerships and limited partnerships |
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| Dates for the annual report |
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| Start period |
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| Lock period |
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| Expand the level of detail in the Reconciliation BS |
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| Billing and payment periods |
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| Link to the Summary of the year's tax liabilitiy/claim appendix (limited companies only) |
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| Calculation of depreciation and carrying amount |
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| Sales and disposals |
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| Copy and calculation for the next period |
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| Automatically generated |
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| Manual |
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| Link to tax form INK2 (limited companies only) |
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| Link to the appendix Summary of the year's tax liabilitiy/claim (limited companies only) |
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| Link to tax form INK2 (limited companies only) |
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| Link to the appendix Summary of the year's tax liabilitiy/claim (limited companies only) |
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| Link to tax form INK2 |
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| Link to the appendix Summary of the year's tax liabilitiy/claim |
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| Calculation of work in progress |
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| Automatically generated |
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| Manual |
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| Appendices created automatically on import |
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| Appendices created automatically upon selection in the profit/loss planning |
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| Select a VAT period |
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| Upload VAT file from Skatteverket |
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| The structure of the VAT reconciliation |
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| Upload file from Skatteverket |
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| Check for differences |
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| Create appendices |
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| Create Summary of salaries report |
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| Upload Employer's contribution and tax deduction file from Skatteverket |
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| Reconciliation of employer's contribution |
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| Reconciliation of tax deduction |
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| Employer contribution and tax deductions to pay |
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| Create appendices |
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| Create Summary of salaries report |
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| Expand the level of detail in the Analysis IS |
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| Sole person carrying on business activities |
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| Legal person |
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| A. Calculation of interest expenses to be included in net interest income (always filled in) |
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| B. Interest income and calculation of net interest income (always filled in) |
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| Calculation of deduction basis and deduction margin (EBITDA rule) |
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| E. Deductions for the negative net interest income for the year and remaining negative net interest income |
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| G. Information on remaining negative net interest income (optional) |
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| Instruction for creating tax appendix K10 |
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| Gift/inheritance |
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| Salary basis |
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| Salary Requirements |
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| Manual adjustments |
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| This year's employment-taxed dividents in within related parties |
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| Transfer to the INK2S tax form |
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| General information on depreciation deductions for buildings |
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| Transfer to the INK4S tax form |
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| General information on depreciation deductions for buildings |
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| Calculate incomes |
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| Calculate costs |
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| Tax return INK1 |
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| Sole proprietorship |
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| Tax appendices |
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| Tax computation |
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| Now you can report with K2 for trading partnerships and limited partnerships! |
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| Open the balance sheet or income statement in a separate window |
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| Now we show where the rounding is placed! |
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| New calculation appendix - forest deductions |
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| Support for the 2024-P4 taxation period for sole proprietorships and private individuals |
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| Tax planning 2025 for partners in close companies |
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| Archiving of old periods and years |
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| Now you can see the tax arrears/refund directly in the profit/loss planning! |
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| New calculation appendix - Depreciation deduction - buildings/land improvements |
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| Changes in the General annual meeting protocol |
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| Late summer and cow release - new reconciliation appendices for stock in agriculture! |
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| We help you be more efficient - now more checkpoints are automatically updated in Visma Advisor! |
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| Improvements to the reconciliation appendices for FORA and special employer's contribution |
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| Receive a notification when a report is ready in the report centre |
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| On request - create your own notes! |
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| A more flexible way of presenting key figures in the annual report |
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| New rules in the annual report for housing cooperative associations |
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| Support for taxation period 2024 P1 |
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| Taxation value of real estate when calculating the interest distribution and expansion fund |
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| What's up? The Event log can answer! |
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| Support for taxation period 2023 P2 |
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| Deleted closing entries are now hidden |
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| New appendix - K15A - Divestment in trading partnership |
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| New appendix - T2 - Earned income - income from hobby et c |
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| New appendix - K11 - Investor deduction |
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| You like notes? We too! |
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| New appendix for Dormant input VAT |
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| New appendix - T1 - Earned income - income with social contributions |
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| Support for cost centres, cost centre items and projects |
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| Ahh, some flexibility added in the annual report! |
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| Support for taxation period 2023 P1 |
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| Extend a financial year with more than one month and possibility to change the start date |
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| We call it "best digital practice" |
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Verksamheten
Different fields are displayed depending on whether you use K2 or K3 as regulations for the annual report. Read more about the regulations here.
In Year-end closing - - General business information, you can specify the information that each company must state about its business.
A limited company is also obliged to state if it is a private housing company, according to the Swedish Income Tax Act.
Companies using K2
Enter information such as company name, organization number number, personal identity number and registered office in the field General information. In addition, you should also briefly describe what kind of business the company is running, as well as special circumstances that affect the company.
Specify important events for the company that occurred during the financial year in the field Important events during the financial year. Important events include:
- 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.
In the field Treasury shares
- Number and quota value of the treasury shares held by the company, the portion of the total share capital that these shares represent and the amount of compensation paid for the shares.
- The number and quota value of the treasury shares acquired during the financial year, the portion of the total share capital that these shares represent and the amount of compensation paid.
- Number and quota value of the treasury shares transferred during the financial year, the portion of the total share capital that these shares represent and the amount of compensation received.
- The reasons for the acquisitions or transfers of treasury shares that have occurred during the financial year.
Treasury shares may not be recorded as an asset, and a limited company must, according to the Swedish Annual Accounts Act, state whether it has acquired or transferred its treasury shares.
The fields Members' contributions and Hybrid capital (economic association only) should contain the invested value by the members of the economic association and the capital contribution that non-members have made to the economic association.
Companies using K3
Information is given here about conditions that are not reported in the balance sheet, income statement or notes, but which are important for assessing the development of the company's operations, position and results to meet the requirements according to 6th chapter, §1, second paragraph ÅRL.
This can be:
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Information about the nature and focus of the business.
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Important changes in the business regarding e.g. acquisition and sale of subsidiaries, establishment and sale or closure of significant assets, business or product lines, agreements entered into that have a significant impact on operations and major investments.
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Important external factors that have affected the company's position and results, e g market factors, commodity supply, and interest rates and exchange rates.
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Special circumstances that particularly affect the company, e g leasing of fixed assets, government grants, and the presence of receivables and liabilities in foreign currency.
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Owners who have more than ten percent of the number of shares or votes in the company.
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Significant changes in the ownership structure.
Information does not need to be provided about planned changes unless there is a final decision on the part of the company. The same applies if e g an offer has been submitted but there is uncertainty as to whether the deal will take place.
Guidance to K3 - Annual report and consolidated accounts (BFNAR 2012:1)
Approve the information by clicking on the status symbol in the column Done in the view to the left.
Return to the annual report by selecting Preview at the bottom right.
Multi-year review (K2)
In Year-end closing - - Multi-year review, you provide an overview of the development of the business, status and results, as required by the Annual Accounts Act.
If the registration date is incorrectly entered, the program may not understand which year in the sequence it is and therefore show, for example, empty years in the multi-year overview. If this is the case, check that the Registration date under Maintenance - Customer information matches the date the company was established. This information can be found at Bolagsverket.
- Select the key figures you want to include in the annual report. These three indicators are mandatory for K2 companies and cannot be opted out:
- Net sales
- Profit/loss after financial items
- Equity/assets ratio
In addition to these, you can also choose to include:
- Operating profit
- Operating margin
- Return on total capital
- Return on capital employed
- Return on equity
- Balance sheet total
- Cash liquidity
- Solvency
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Average number of employees
Housing cooperative associations are also required to report these ratios:
- Annual fee per m² of rented cooperative apartment
- Share of annual fees in total operating income %.
- Indebtedness per m²
- Indebtedness per m² of rented cooperative apartment
- Savings per m²
- Energy cost per m²
- Interest rate sensitivity %
In the event of a loss, the association must also describe how future financial commitments, such as maintenance of the property, will be financed, in the field Disclosure in case of loss.
If the net sales vary by more than 30 percent between the different years, the company must comment on this. Comments are entered in the text box in the bottom part of the screen.
- Add an optional comment in the Comment on the fair overview of the development field.
- From the Key figure definitions list, select whether you want to include the definitions or not.
Some texts are suggestions and can be changed by clicking on the menu icon that appears when you hover over the field and select Override text. When a text has been changed, the field is highlighted in yellow. To restore the original text, again hover over the field, click on the menu icon and select Reset text.
Click on the image below to view:
- Approve the information by clicking on the status symbol in the column Done in the view to the left.
- Return to the annual report by selecting Preview at the bottom right.
Field explanations
Mandatory key figures for K2 companies
Net sales
Net sales equals all sales revenue of the financial year, minus discounts, VAT and other taxes related to sales. Profit after financial income and expense may be specified in Tkr.
Profit/loss after financial items
Profit/loss after financial items is the same as financial income minus financial expenses. Profit after financial income and expense may be specified in Tkr.
Equity/assets ratio
Equity ratio is a KPI that indicates the proportion of assets financed by equity. It is calculated by dividing the adjusted equity by the balance sheet total, and is expressed as a percentage. Adjusted equity is equity plus untaxed reserves. The equity ratio may be rounded to full percentages.
Optional key figures
Operating profit
Operating profit is a measure of a company's profit before interest and taxes, ie the difference between operating income and operating expenses.
Operating margin
The operating margin shows how much of the amount traded, after deducting operating expenses including depreciation, is left to cover interest, tax and make an acceptable profit. The size of interest expenses largely determines how much the operating margin should be.
Return on total capital
A measure of how profitable the company is in relation to its total capital, ie how efficiently the company uses its assets to generate profit. The higher the return, the more efficiently the resources are managed. Calculated according to the formula: (Operating profit + financial income) / total capital * 100
Return on capital employed
Return on capital employed indicates the company's profitability in relation to externally financed (borrowed) capital and equity.
Return on equity
Return on equity is a measure of the company's return on owners' investments. The higher the result, the greater the profitability. The value is calculated using the formula: (Profit after financial items / adjusted equity) * 100.
Balance sheet total
The sum of the asset side or the sum of liabilities and equity in the balance sheet.
Cash liquidity
Current assets excluding inventories and work in progress as a percentage of current liabilities. Formula: (Current assets - Stock) / Current liabilities * 100
Key figures for housing cooperative associations
Annual fee per m² occupied by a cooperative apartment
Annual fees divided by the number of square metres occupied by cooperative apartments
Share of annual fees in total operating income %.
Annual fees divided by operating income
Indebtedness per m²
Interest-bearing debt divided by the number of square metres occupied by cooperative apartments and square metres of rented space.
Indebtedness per square metre of rented cooperative apartment
Interest-bearing debt divided by the number of square metres occupied by cooperative apartments
Savings per m²
Adjusted result divided by the number of square metres of cooperative apartments and the number of square metres of rented space.
Energy cost per m²
Heating, electricity and water costs, divided by the number of square metres occupied by cooperative apartments and the number of square metres of rented space.
Interest rate sensitivity %
Interest-bearing liabilities divided by annual fee income
Fair overview of the development (K3)
For those using K3, under Year end closing - - Fair overview of the development, you must provide a fair review of the development of the company's business, financial position and performance for the current financial year and the three previous years.
- Select the key figures you want to include in the annual report. You can choose to include these:
- Net sales
- Operating profit
- Profit after financial items
- Operating margin
- Return on total capital
- Return on capital employed
- Return on equity
- Balance sheet total
- Cash liquidity
- Solvency
-
Average number of employees
If net sales vary by more than 30 percent between years, the company must comment on this. Comments are entered in the text box.
- Add an optional comment in the Comment on the fair overview of the development field.
- From the Key figure definitions list, select whether you want to include the definitions or not.
Some texts are suggestions and can be changed by clicking on the menu icon that appears when you hover over the field and select Override text. When a text has been changed, the field is highlighted in yellow. To restore the original text, again hover over the field, click on the menu icon and select Reset text.
Click on the image below to view:
- Approve the information by clicking on the status symbol in the column Done in the view to the left.
- Return to the annual report by selecting Preview at the bottom right.
Field explanations
Net sales
Net sales are the same as all sales revenues for the financial year minus discounts, VAT and other taxes related to sales.
Operating profit
Operating profit is a measure of a company's profit before interest and taxes, ie the difference between operating income and operating expenses.
Profit after financial items
Profit after financial items is the same as financial income minus financial expenses.
Operating margin
The operating margin shows how much of the amount traded, after deducting operating expenses including depreciation, is left to cover interest, tax and make an acceptable profit. The size of interest expenses largely determines how much the operating margin should be.
Return on total capital
A measure of how profitable the company is in relation to its total capital, ie how efficiently the company uses its assets to generate profit. The higher the return, the more efficiently the resources are managed. Calculated according to the formula: (Operating profit + financial income) / total capital * 100
Return on capital employed
Return on capital employed indicates the company's profitability in relation to externally financed (borrowed) capital and equity.
Return on equity
Return on equity is a measure of the company's return on owners' investments. The higher the result, the greater the profitability. The value is calculated using the formula: (Profit after financial items / adjusted equity) * 100.
Balance sheet total
The sum of the asset side or the sum of liabilities and equity in the balance sheet.
Cash liquidity
Current assets excluding inventories and work in progress as a percentage of current liabilities. Formula: (Current assets - Stock) / Current liabilities * 100
Solvency
The figure indicates how large a share of the company's assets is financed through equity. It is calculated by dividing adjusted equity by the balance sheet total and is stated in the form of a percentage. Adjusted equity is the same as equity plus untaxed reserves. The equity ratio may be rounded to full percentages.
Changes in equity
In Year-end closing - - Changes in equity, you specify the changes in the equity compared to the previous year. Common examples of such changes are profit or loss for the year, reversal of previous year's profit or loss and dividends.
The amounts shown in the columns on the page have been transferred from the balance sheet. Opening balance and Profit for the year are filled in and calculated automatically. Balance at end of year should correspond with the year's balance on the corresponding line in the balance sheet.
If the Share capital field does not appear, it may be because this is the company's first financial year. Then verify that the correct Registration date is filled in under Maintenance - Company details. Then enter the deposited share capital on the line Capital invested at the start of the company.
How fields work in Visma Skatt & Bokslut Pro
White fields are for manual input of values. Grey fields contain values generated by the system or taken from elsewhere in the programme.
Values in grey fields can usually be changed by clicking on the menu icon that appears when you hover over the field and select Override amount. When an amount has been changed, the field is highlighted in yellow. To restore the value, hold the pointer over the field again, click on the menu icon and select Reset. Click on the image below to view:
| Input fields. Here you enter the values yourself: |
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Calculated fields or fields where values are taken from elsewhere in the program: |
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| A field where the amount has been changed manually: |
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Enter the values that affect equity in the respective boxes, see example below.
The value Carried forward is calculated as follows:
Profit for prev. year
+/- Dividend
+/- Reimbursement of shareholder contributions
+/- Change in Statutory reserve
+/- Bonus issue
The value on the Balanseras i ny räkning row, in the Profit for the year column, is automatically moved to the Profit brought forward column on the same row.
If the field Registration date under Maintenance - Customer information contains a date in the current year, the field Balance at beginning of year will be named Capital invested at the start of the company instead.
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.
Approve the changes in equity by clicking on the status symbol in the column Done in the view to the left.
Return to the annual report by selecting Preview at the bottom right.
Allocation of profits
Under Year-end closing - - Allocation of profits, you make proposals on how to allocate the profit or loss. It is this proposal that the Annual General Meeting then decides on.
The company's or association's non-restricted equity is comprised of the totals of the amounts located in the fields Share premium reserve (Limited companies only), Accumulated profit/loss and Profit/loss for the year, which are summarised in the field Total.
In the fields below you specify proposed dividend for the year, bonus issue etc. In the text box Comment on dispositions, you can write a note related to the profit and loss disposition.
You can select The Board of Directors' statement on dividend to get a suggested text in the text field for this.
Some texts are suggestions and can be changed by clicking on the menu icon that appears when you hover over the field and select Override text. When a text has been changed, the field is highlighted in yellow. To restore the original text, again hover over the field, click on the menu icon and select Reset text.
Click on the image below to view:
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.
Approve the proposal by clicking on the status symbol in the column Done in the view to the left.
Return to the annual report by selecting Preview at the bottom right.
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)
