Controlling balance sheet with auditor – Excel template + Swedish/English guide

Control Balance Sheet for Swedish limited company with an appointed auditor – a complete digital template package featuring Swedish and English Excel templates, automatic capital assessment, specific auditor documentation, and detailed user guides.

What's included in the package

Swedish Excel template	Complete workbook for control balance sheet with auditor workflow.
English Excel template	English language version for use in accordance with Swedish law.
Swedish user guide	Detailed step-by-step guide in Word and PDF.
English user guide	Detailed English guide in Word and PDF.
Digital delivery	All new files are delivered together in a ZIP package.

When must a control balance sheet be prepared?

The board of directors must immediately prepare a control balance sheet when there is reason to assume that the company's equity, calculated according to control balance sheet regulations, is less than half of the registered share capital.

The obligation also applies if an attachment attempt shows that the company lacks assets to fully pay the attachment claim. If the company has an auditor, the control balance sheet must subsequently be audited by them.

What the Excel template helps you with

• separate columns for book values, control balance sheet adjustments, and control balance sheet values,
• automatic balance control,
• capital test against half the registered share capital for the first assessment,
• capital test against the full registered share capital before the second general meeting,
• separate specification of control balance sheet adjustments and associated valuation documentation,
• breakdown of untaxed reserves into equity and deferred tax,
• board signature page,
• a specific AUDITOR sheet with a checklist of documents that may need to be provided to the auditor,
• checkpoints to ensure the auditor's report is available before the general meeting.

The auditor workflow is built into the workbook

On the specific auditor sheet, the company can document who the auditor is, when the control balance sheet was submitted for audit, the date of the auditor's report, and whether the report is attached. It also includes a checklist for items such as the general ledger, balance reconciliations, valuation documentation, specifications of control balance sheet adjustments, and board minutes.

The sheet is solely a work and documentation aid. The auditor decides for themselves which audit measures are required and how the separate report is to be formulated.

Control balance sheet adjustments and valuation

The control balance sheet is based on the company's ordinary accounts, but Section 25(14) of the Companies Act allows for specific adjustments. Assets may, under certain conditions, be recorded at a higher value, provisions and liabilities at a lower value, assets can be reported at net realizable value, and untaxed reserves must be divided between equity and deferred tax liability.

Every adjustment must be justified and documented. In this version, this is particularly important since the documentation must be available for review by the company's auditor.

First general meeting

If the audited control balance sheet shows that equity is less than half of the registered share capital, the board must call a first general meeting as soon as possible. Both the control balance sheet and the auditor's report must be presented at the meeting.

Second general meeting

If the capital is not fully restored and the first general meeting does not decide on liquidation, a second general meeting must normally be held within eight months. Before that meeting, the board must prepare a new control balance sheet and have the company's auditor examine it. For the control balance sheet process to be concluded without liquidation, the control balance sheet must show that equity amounts to at least the registered share capital.

Swedish + English in the same package

The English Excel template and user guide are language versions of documents designed for Swedish law. They are not intended for use as British, American, or other foreign corporate law documents.

Who is this package for?

• Swedish limited companies with an appointed auditor,
• boards of directors needing to investigate suspected capital deficiency,
• companies wanting to gather control balance sheet and auditor documentation in a structured way,
• accounting consultants preparing documentation for an auditor's review.

File format and delivery

Format: XLSX, DOCX, and PDF.
Language: Swedish and English.
Delivery: Digital download. No physical product is sent.

Read more about the valuation of items in a control balance sheet →

Frequently asked questions

Is a finished auditor's report included?

No. The auditor's report must be prepared by the company's auditor after the actual audit.

Should the auditor sign the control balance sheet itself?

The control balance sheet must be signed by the board of directors. The auditor provides their report separately.

What happens if the control balance sheet is changed after the auditor's review?

A significantly changed version should be submitted to the auditor again for assessment of whether a new or supplementary audit is needed before the document is used in the control balance sheet process.

Can the template be used for the second general meeting?

Yes. The control step can be selected in the workbook, and the capital test is then adjusted to the requirement for full registered share capital.

The template package is a practical documentation and calculation aid and does not replace individual legal, accounting, or audit advice. The board is responsible for the control balance sheet, and the auditor is responsible for their independent audit and report.