Templates for financial statements simplify the process of financial reporting. We have developed a selection of templates to guide and facilitate your financial reporting preparations. Our financial statement templates are available for IFRS, K2 and K3 reporting.
How does it work?
Request templates by sending an email to mallar@kpmg.se and stating the contact person, company name and address for delivery and invoicing. Our annual report templates are available in Swedish, while other templates can be provided in both Swedish and English. If you have questions about a specific financial statement template or need help finding the most suitable one for your organization, please feel free to contact us.
Our financial statement templates are structured in Excel and can be used as a practical aid in the preparation of financial statements. The templates come with explanatory texts and references to the applicable laws and regulations.
Our financial statement templates are available in the following versions:
- K2 and K3
- K2 and K3 for non-profit associations and foundations
Illustrative financial statements for IFRS and legally-restricted IFRS reporting are available in the following versions:
- Illustrative IFRS consolidated financial statements (incl. parent company)
- Illustrative financial statements for credit institutions and securities companies for legally-restricted IFRS reporting
- Illustrative IFRS consolidated financial statements for insurance companies and illustrative financial statements for legally-restricted IFRS reporting for the parent company
Illustrative consolidated interim report (incl. parent company)
We provide an illustrative consolidated interim report for 2024 (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, 2024 or later.
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, 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 2024 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 annual report templates are in Swedish, but other templates are available in both Swedish and English. Contact mallar@kpmg.se for more information
Our consolidated financial accounts forms can be used as a practical aid in preparing consolidated financial accounts.
Forms for IFRS consolidated financial accounts
The consolidated financial accounts forms are sold as a package. They are structured in Excel and can be used as a practical aid in the preparation of consolidated financial accounts.
The package includes the following forms:
- Reconciliation of equity
- Purchase price allocation of wholly-owned subsidiary
- Purchase price allocation of wholly-owned subsidiary, controlling interest obtained
- Purchase price allocation of partly-owned subsidiary
- Acquisition/Disposal of subsidiary controlling, interest retained
- Elimination of wholly-owned subsidiary
- Elimination of partly-owned subsidiary
Price: SEK 2,000 excluding VAT
Forms for K3 consolidated financial accounts
The consolidated financial accounts forms are sold as a package. The forms are structured in Excel and can be used as a practical aid in the preparation of consolidated financial accounts. Examples of several of these forms can be found in KPMG’s book “K3 consolidated financial accounts”.
The package includes the following forms:
- Reconciliation of equity
- Elimination of shares in wholly-owned subsidiary
- Elimination of shares in partly-owned subsidiary
- Purchase price allocation of wholly-owned subsidiary
- Purchase price allocation of partly-owned subsidiary
- Group consolidation, income statement classified by function
- Group consolidation, income statement classified by type of cost
- Group consolidation, classified by type of cost with different currencies
Price: SEK 2,000 excluding VAT
To place an order, send an email to mallar@kpmg.se and state the contact person, company name and address for delivery and invoicing. Our annual report templates are available in Swedish, while other templates can be provided in both Swedish and English. Reach out for more details.
Our models are structured in Excel and can be used as a practical aid in the preparation of the cash flow statement. You will find models for both IFRS and K3 reporting.
IFRS cash flow model
Model for IFRS cash flow statement, consolidated and for legal entities. This model is structured in Excel and can be used as a practical aid in the preparation of the cash flow statement. The model uses the indirect method, based on the profit/loss after net financial items. Comprehensive guidance is included.
Price: SEK 14,900 excluding VAT
K3 cash flow model
Illustrative K3 cash flow statement for legal entities and for groups. This model is structured in Excel and can be used as a practical aid in the preparation of the cash flow statement. The model uses the indirect method, based on the profit/loss after net financial items. Comprehensive guidance is included.
Price: SEK 9,000 excluding VAT
To place an order, send an email to mallar@kpmg.se and state the contact person, company name and address for delivery and invoicing. Our annual report templates are available in Swedish, while other templates can be provided in both Swedish and English. Reach out for more details
Templates for calculating the effective interest rate, accounting for leases, carrying out impairments, and calculation of deferred tax, adapted for both K3 and IFRS.
