Visma Skatt & Bokslut Pro
Notes, manually created
In Year-end closing -
To delete a note, highlight the note and select Delete in the view to the right.
Contingent liabilities
Contingent liabilities are a summary term for guarantees, financial commitments and any liabilities that are not included in the balance sheet. Law (2015:821). See Chapter 6, section 5, second paragraph Bookkeeping Act.
Pledged assets
If a company has pledged assets, information about the extent, nature and form of the pledged assets must be provided. Law (2015:821). See Chapter 6, section 5, second paragraph Bookkeeping Act.
Assets/provisions/liabilities recorded in more than one post
If an asset, provision or liability is included in more than one item in the balance sheet, its relation to other items should be disclosed - either directly under the item in which it is recorded or in a note. Law (2015: 813). Chapter 3, section 4, first paragraph, second sentence, Annual Accounts Act.
An example of when disclosure should be provided is when a bank loan consists of one long-term and one short-term part, and therefore is recorded as both long-term and short-term liabilities in the balance sheet.
Disclosure should also be provided when a commitment consists of different parts that should be recorded as liability and allocation, respectively.
