Illustrative consolidated interim report (incl. parent company)
We provide an illustrative consolidated interim report for 2025 (incl. parent company) that is consistent with IFRS® Accounting Standards. The notes on the accounting policies have been updated to reflect the published amendments to the IFRS Accounting Standards which are applicable from the financial year starting January 1, 2025 or later. We have also added examples of disclosures related to supplier finance arrangement.
The illustrative interim report contains the rules that apply to Swedish companies that are listed on Nasdaq Stockholm, NGM Main Regulated, First North Premier Growth Market, First North Growth Market, NGM Nordic SME and Spotlight Stock Market. It also includes the Swedish Annual Accounts Act’s rules for non-listed companies that voluntarily choose to prepare interim reports.
The sample interim report has been laid out as an illustrative example of a mid-year report, but also includes the rules for quarterly reports and the year-end report.
If you already subscribe to KPMG’s illustrative interim report, you can renew your 2025 subscription for SEK 1,900 excluding VAT.
If you have not previously subscribed to KPMG’s illustrative interim report, we offer the following options:
A. Illustrative interim report that reflects rules for both the group and the parent company. This explains the requirements that the Swedish Annual Accounts Act, the Securities Market Act, the Listing Agreement, the directives of the Swedish Financial Supervisory Authority, and the IFRS place on the group and the parent company. Any news or updates that have a bearing on interim reports and year-end reports to be submitted in the current calendar year are communicated regularly as needed via email.
Price: SEK 9,800 per license excluding VAT
B. A license per the above plus a two-hour briefing with one of our accounting specialists. We go through the requirements for interim reports according to applicable laws and other standards and describe “best practice” for interim reporting of listed companies.
Price: SEK 14,500 per license excluding VAT
C. A customized briefing for your company with our accounting specialists, where we suggest improvements and changes based on your company’s most recent interim report. Customized briefings are charged on a running account basis, according to the time taken for preparations and implementation. We are happy to quote you a price, with or without the illustrative interim report.
Our interim report template is in Swedish, but other templates could be available in both Swedish and English. Contact mallar@kpmg.se for more information
