An annual report (Swedish: årsredovisning) is a compilation of a limited company's finances for a financial year. Among other things, it contains a directors' report, an income statement and a balance sheet, and shows the company's equity.
Under the Swedish Companies Act, every limited company must prepare an annual report and file it with Bolagsverket. It is adopted by the annual general meeting, which also decides on any dividend within the limits of unrestricted equity.
A limited company is a business form that is its own legal entity and is owned through shares.
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Equity is the difference between a company's assets and its liabilities.
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Bolagsverket is the Swedish authority that registers companies and company information.
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