Svenska Dokumentmallar
Financial control BRF – Excel, Word/PDF & guides
Financial control BRF – Excel, Word/PDF & guides
- File format
- XLSX, DOCX, PDF
- Document language
- Swedish English
- Number of files
- 13
Digital download. No physical product is shipped.
Couldn't load pickup availability
About this template
Swedish-language Excel template for compiling assets, liabilities and equity of a bostadsrättsförening (BRF). Use it for financial monitoring and check accounting and valuations with the cooperative's auditor.
Important: BRF and control balance sheets
A BRF is an economic association. The Swedish Companies Act's special control-balance-sheet rules, half-share-capital threshold and eight-month deadline concern limited companies and must not be presented as equivalent statutory BRF requirements. The product name does not make this a statutory BRF control balance sheet.
Using the worksheet
Gather current accounting records and supporting documents for assets and liabilities. Record valuation assumptions, reconciliations and dates. Check spreadsheet formulas against your own data before using results. Monitor liquidity and future payments too; equity alone does not show ability to pay.
Financial difficulties
Consult an auditor or adviser about accounting, solvency and possible action. The template does not replace annual accounts, auditing or individual legal advice and does not guarantee protection from board liability.
Included files
13 files: one XLSX workbook with ten sheets, six editable DOCX documents and six matching PDFs. Board memorandum, board resolution/action plan and user guides each come in Swedish and English. Swedish is the main version; English documents are governed by Swedish law.
Källor / Sources
- Bostadsrättslag (1991:614), 1 kap. 1 § och 9 kap. 29 §
- Lag (2018:672) om ekonomiska föreningar
- Aktiebolagslag (2005:551), 25 kap. 13–20 §§
Workbook sheets
START, INDATA, BALANS, 12M-LIKVIDITET, NYCKELTAL, RANTA, RISKER, ATGARDER, KALLOR, OVERSIKT. Linked calculations cover balance reconciliation, a 12-month liquidity forecast, interest scenarios, key figures, risks and actions. Use actual cooperative data; check simplified calculations and definitions.
K3 and annual accounts
For financial years beginning after 31 December 2025, Swedish BRFs use K3 (BFNAR 2012:1). This is a separate internal control tool, not a complete K3 annual report or cash-flow statement.
Economic uncertainty
Assess chapter 17 section 3 of the Economic Associations Act when there is significant uncertainty about continuing operations. These rules apply to BRFs through the Housing Cooperatives Act. A negative annual result does not automatically trigger the limited-company control-balance-sheet procedure.
Financial control for a Swedish housing cooperative (BRF)
This is a financial monitoring package for a bostadsrättsförening, not a statutory control balance sheet for a Swedish limited company (AB). A housing cooperative is an economic association and has no registered share capital to which the half-share-capital threshold in Chapter 25 of the Swedish Companies Act can be applied. The board should instead monitor liquidity, risks, obligations and applicable rules for economic associations.
Choose the correct product for your organisation
If you operate a Swedish limited company and need a formal control balance sheet, select Control Balance Sheet for AB without an appointed auditor or Control Balance Sheet with an appointed auditor. See our guide to the statutory Swedish AB procedure.
What the BRF package contains
- Excel financial monitoring workbook: ten worksheets covering accounting input, balance, liquidity, key ratios, interest-rate scenarios, risk tracking, board actions and sources.
- Board documentation: memorandum and board resolution/action-plan templates in Swedish and English, as editable Word and printable PDF.
- User guides: instructions in Swedish and English. The package description lists 13 files in total: one XLSX, six DOCX and six PDF.
How the board can use it
Compile current bank and accounting records, assess cash commitments and short-term payment capacity, record assumptions, review debt costs and document planned actions. The workbook does not replace a statutory annual report, an auditor's assessment, or individual legal and accounting advice.
K3 financial reporting from 2026
According to Sweden's Accounting Standards Board (Bokföringsnämnden), housing cooperatives and housing associations must prepare annual accounts under K3 for financial years starting after 31 December 2025. This BRF worksheet is not a complete K3 annual report, and year-end statements must be prepared separately.
Official references: Bokföringsnämnden – Housing cooperatives; Bolagsverket – Control balance sheets for limited companies.
Read our guide to annual reporting and K3 for Swedish housing cooperatives (BRF). Annual reporting guide for housing cooperatives.
This Excel package is for internal financial monitoring, not a statutory control balance sheet under Swedish company law, an annual report, or an audit.
