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Sweden·Regeringskansliets rättsdatabaser

Financial transparency: special annual-reporting provision repealed

SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.

By Taxxa AI Oy · Published 18 August 2026

Accounting & ReportingLegal & Corporate

SFS 2026:579 repeals section 8 of Act 2005:590 on transparency in certain financial relations. The amendment took effect on 1 August 2026. It also amends sections 2 and 4, so the repeal should be assessed within the continuing framework of the Act.Svenskforfattningssamling

The former section addressed special annual reporting for certain publicly controlled manufacturing companies and holding companies. Its material included annual and consolidated accounts, audit reports and specified information about public financing. Removing that provision should not be described as abolishing the companies’ annual accounts themselves.GOV

The amended section 4 still requires separate accounts, subject to its stated exceptions, for companies carrying on other economic activities that hold exclusive or special rights or receive compensation for services of general economic interest. Check that remaining obligation separately when updating reporting procedures.Svenskforfattningssamling

Remove obsolete section 8 references from the reporting calendar while checking the separate accounting requirements that still apply.

Sources

  1. SFS2026:579: financial transparency amendments
  2. Lag (2005:590) om insyn i vissa finansiella förbindelser m.m.

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