Illustrative financial statements according to IFRS Accounting Standards

Illustrative Financial Statements According to IFRS® Accounting Standards for the Group (Including Parent Company) 2025 

Illustrative Financial Statements According to IFRS Accounting Standards for the Group (Including Parent Company) are now available for 2025. 

Existing registered users of the Illustrative Financial Statements can renew the subscription at a cost of SEK 15,500 excluding VAT (new users pay SEK 38,500 excluding VAT). You will receive an updated version of the Illustrative Financial Statements in word including a log of the amendments for the year. 

The Illustrative Financial Statements is in Swedish, but other templates are available in both Swedish and English. Please contact mallar@kpmg.se for more information.

Updates

The notes regarding accounting principles have been updated to reflect published amendments and new accounting standards applicable for financial year starting January 1, 2025.

Additions have been made to the Management Report regarding changes in the Annual Accounts Act regarding Sustainability Report, Key Intangible Resources, and Diversity Policy. 

The section on amended accounting standards and interpretations that may involve new or amended accounting standards in the 2025 Financial statements has been updated with Amendments to IAS 21 Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability.

The section, New IFRS Accounting Standards Not Yet Applied, includes IFRS accounting standards published as of December 12, 2025, but which do not have to be applied for fiscal years starting January 1, 2025.

• IFRS 18 Presentation and Disclosure in Financial Statements

• IFRS 19 Subsidiaries without Public Accountability: Disclosures and amendments to IFRS 19

• Annual Improvements to IFRS Accounting Standards - Volume 11 concerning amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures and Implementation Guidance for IFRS 7, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, and IAS 7 Statement of Cash Flows

• Classification and Measurement of Financial Instruments (amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures)

• Contracts Referencing Nature-dependent Electricity (amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures)

• Amendments to IAS 21 Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflation Presentation Currency

Additions have also been made regarding Dating of Annual Accounts, and Gender Distribution in the Board.

These illustrative financial statements comprise a summary of the applicable regulations including the separate Swedish requirements. The illustrative financial statements also contain suggestions for how to satisfy various presentational and disclosure requirements. 

The illustrative financial statements have been adapted so that they include the different kinds of business activities that may be conducted by credit institutions and securities companies, while the standards that are not normally found in credit institutions or securities companies have been excluded. 

We offer credit institutions and securities companies a subscription to our illustrative financial statements (in Word format) including a two-hour introduction with an accounting specialist, at a one-off cost of SEK 37,500 excluding VAT. Travel expenses are not included. 

If the illustrative financial statements are to be used by several companies within the group, a surcharge will be added. 

Existing registered users of our illustrative financial statements for legally-restricted IFRS reporting can renew your subscription at a cost of SEK 15,000 excluding VAT. You will then receive an updated version of our illustrative financial statements (in Word) including a log of the amendments for the year. Any news or updates that have a bearing on the financial statements are communicated regularly as needed via email.

Our annual report templates are in Swedish, but other templates are available in both Swedish and English. Contact mallar@kpmg.se for more information.

These illustrative financial statements comprise a summary of the applicable regulations including the separate Swedish requirements, and contain suggestions for how to satisfy various presentational and disclosure requirements. The illustrative financial statements have been adapted so that they include the different kinds of business activities that may be conducted by insurance companies, while the standards that are not normally found in insurance companies have been excluded.  

We offer insurance companies a subscription to our illustrative financial statements (in Word format) including a two-hour introduction with an accounting specialist, at a one-off cost of SEK 37,500 excluding VAT. Travel expenses are not included. 

If the illustrative financial statements are to be used by several companies within the group, a surcharge will be added. 

Existing registered users of our illustrative financial statements for legally-restricted IFRS reporting can renew your subscription at a cost of SEK 15,000 excluding VAT. You will then receive an updated version of our illustrative financial statements (in Word) including a log of the amendments for the year. Any news or updates that have a bearing on the financial statements are communicated regularly as needed via email. 

Our annual report templates are in Swedish, but other templates are available in both Swedish and English. Contact mallar@kpmg.se for more information.