K4 - Sale of securities, the Shares etc tab

Under K4 - Sale of securities, the Shares etc tab, you report the year's sale of marketable shares and equity-linked bonds. Profit is transferred to INK1 field 7.4 and loss to field 8.3.

Listed below are examples of different types of securities that are reported in section A:

• Share - marketable
• Equity-linked bond in SEK - marketable
• Equity basket certificate (KRG) - marketable
• Fund shares - other - marketable
• Redemption right - marketable
• Convertible (KV) - in SEK - marketable
• Option - share/stock index as underlying property - marketable
• Sales right - marketable
• Subscription right (TR) - marketable
• Warrant - marketable
• Future rate - share/stock index as underlying property - marketable
• Unit right - marketable
• Warrant - share/stock index as underlying property - marketable
• etc

Calculating profit and loss

Sales price - Cost of acquisition = Profit or loss

The calculation of the cost of acquisition can be made in two ways, either using the average- or the standardised method.

Cost of acquisition

The cost of aqusition is the sum of your acquisition costs, usually the amount you have paid in total for your securities. In some cases, there may have been events in the company that cause your cost of acquisition to be lower than what you paid. It could be, for example, if the company implemented a split with redemption.

You will need the sales price and the cost of aqusition in order to calculate the profit or loss. In most cases, the Swedish Tax Agency has a statement of earnings and deductions on the sale price of the securities that have been sold. Then you can see the sales price in the e-service and on the specification of your income tax return.

You who have an investment savings account (ISK) do not need to report capital profit or loss, as your assets are subject to standard taxation.

The average method

The average method is a way of calculating the cost of acquisition. To use it, you need all the transaction notes from your purchases and sales. A transaction note is the note that you received from the bank when you purchased the security. You must calculate a cost of acquisition for each type of share, such as one for Ericsson A shares and one for Ericsson B shares.

You do not need to make a calculation using the average method if you have bought all your shares in one company at one time and then sold all at once. Then you use the transaction notes from the purchasing and sales. This applies under condition that no event has occurred in the company that affects the cost of acquisition.

The standardised method

If you have no information on what you bought the shares for can use the standardised method. You can also use this method when you know the actual cost of acquisition.

You can use this method, for example, if you have sold marketable shares or equity-linked bonds. You may not use the method on future rate and options, nor on subscription rights, fund shares or redemption and sale rights that you have received due to shareholding.

This method means that you use 20% of the sales price, after deduction of the bank fee or the commission, as the cost of acquisition. The remaining portion, ie 80% of the sales price, is counted as profit.

It is more advantageous to use the standardised method if your shares have increased more than 400% in value.

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