{"product_id":"kontrollbalansrakning-mall-med-revisor","title":"Controlling balance sheet with auditor – Excel template + Swedish\/English guide","description":"\n\u003cdiv\u003e\n\n\u003cp\u003e\u003cstrong\u003eControl Balance Sheet for Swedish limited company with an appointed auditor\u003c\/strong\u003e – a complete digital template package featuring Swedish and English Excel templates, automatic capital assessment, specific auditor documentation, and detailed user guides.\u003c\/p\u003e\n\n\n\u003cdiv style=\"margin:20px 0;padding:16px 18px;border:1px solid #d9e2ec;border-radius:12px;background:#f8fafc\"\u003e\n\n\u003cp style=\"margin:0\"\u003e\u003cstrong\u003eLegally reviewed: October 4, 2026\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp style=\"margin:6px 0 0\"\u003eDesigned based on Chapter 25 of the Swedish Companies Act, the Annual Accounts Act, and the Swedish Accounting Standards Board's current guidance on control balance sheets.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eWhat's included in the package\u003c\/h2\u003e\n\n\u003ctable style=\"width:100%;border-collapse:collapse;margin:14px 0 24px\"\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish Excel template\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eComplete workbook for control balance sheet with auditor workflow.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eEnglish Excel template\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEnglish language version for use in accordance with Swedish law.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eDetailed step-by-step guide in Word and PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eEnglish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eDetailed English guide in Word and PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px\"\u003e\u003cstrong\u003eDigital delivery\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px\"\u003eAll new files are delivered together in a ZIP package.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\n\u003cdiv style=\"margin:24px 0;padding:18px;border:1px solid #e0c96d;border-radius:12px;background:#fff9dd\"\u003e\n\n\u003ch2 style=\"margin-top:0\"\u003eImportant: Auditor's report not included\u003c\/h2\u003e\n\n\u003cp\u003eIf the company has an appointed auditor, the control balance sheet must be audited by the \u003cstrong\u003ecompany's auditor\u003c\/strong\u003e. The auditor's report must be prepared following the actual audit and therefore cannot be replaced by a general template. Instead, the package contains a specific worksheet for gathering audit documentation, dates, attachments, and the status of the auditor's report.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eWhen must a control balance sheet be prepared?\u003c\/h2\u003e\n\n\u003cp\u003eThe board of directors must \u003cstrong\u003eimmediately\u003c\/strong\u003e prepare a control balance sheet when there is \u003cstrong\u003ereason to assume\u003c\/strong\u003e that the company's equity, calculated according to control balance sheet regulations, is less than half of the registered share capital.\u003c\/p\u003e\n\n\u003cp\u003eThe 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.\u003c\/p\u003e\n\n\n\u003ch2\u003eWhat the Excel template helps you with\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003eseparate columns for book values, control balance sheet adjustments, and control balance sheet values,\u003c\/li\u003e\n\n\u003cli\u003eautomatic balance control,\u003c\/li\u003e\n\n\u003cli\u003ecapital test against half the registered share capital for the first assessment,\u003c\/li\u003e\n\n\u003cli\u003ecapital test against the full registered share capital before the second general meeting,\u003c\/li\u003e\n\n\u003cli\u003eseparate specification of control balance sheet adjustments and associated valuation documentation,\u003c\/li\u003e\n\n\u003cli\u003ebreakdown of untaxed reserves into equity and deferred tax,\u003c\/li\u003e\n\n\u003cli\u003eboard signature page,\u003c\/li\u003e\n\n\u003cli\u003ea specific \u003cstrong\u003eAUDITOR sheet\u003c\/strong\u003e with a checklist of documents that may need to be provided to the auditor,\u003c\/li\u003e\n\n\u003cli\u003echeckpoints to ensure the auditor's report is available before the general meeting.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eThe auditor workflow is built into the workbook\u003c\/h2\u003e\n\n\u003cp\u003eOn 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.\u003c\/p\u003e\n\n\u003cp\u003eThe 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.\u003c\/p\u003e\n\n\n\u003ch2\u003eControl balance sheet adjustments and valuation\u003c\/h2\u003e\n\n\u003cp\u003eThe 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.\u003c\/p\u003e\n\n\u003cp\u003eEvery 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.\u003c\/p\u003e\n\n\n\u003ch2\u003eFirst general meeting\u003c\/h2\u003e\n\n\u003cp\u003eIf 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. \u003cstrong\u003eBoth the control balance sheet and the auditor's report must be presented at the meeting.\u003c\/strong\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003eSecond general meeting\u003c\/h2\u003e\n\n\u003cp\u003eIf 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.\u003c\/p\u003e\n\n\n\u003ch2\u003eSwedish + English in the same package\u003c\/h2\u003e\n\n\u003cp\u003eThe English Excel template and user guide are language versions of documents designed for \u003cstrong\u003eSwedish law\u003c\/strong\u003e. They are not intended for use as British, American, or other foreign corporate law documents.\u003c\/p\u003e\n\n\n\u003ch2\u003eWho is this package for?\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003eSwedish limited companies with an appointed auditor,\u003c\/li\u003e\n\n\u003cli\u003eboards of directors needing to investigate suspected capital deficiency,\u003c\/li\u003e\n\n\u003cli\u003ecompanies wanting to gather control balance sheet and auditor documentation in a structured way,\u003c\/li\u003e\n\n\u003cli\u003eaccounting consultants preparing documentation for an auditor's review.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eFile format and delivery\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e XLSX, DOCX, and PDF.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e Swedish and English.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e Digital download. No physical product is sent.\u003c\/p\u003e\n\n\n\u003cp\u003e\u003ca href=\"\/en\/blogs\/kontrollbalansrakning-information-och-vagledning\/kontrollbalansrakning-vardering-av-poster\"\u003e\u003cstrong\u003eRead more about the valuation of items in a control balance sheet →\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003eFrequently asked questions\u003c\/h2\u003e\n\n\u003ch3\u003eIs a finished auditor's report included?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The auditor's report must be prepared by the company's auditor after the actual audit.\u003c\/p\u003e\n\n\n\u003ch3\u003eShould the auditor sign the control balance sheet itself?\u003c\/h3\u003e\n\n\u003cp\u003eThe control balance sheet must be signed by the board of directors. The auditor provides their report separately.\u003c\/p\u003e\n\n\n\u003ch3\u003eWhat happens if the control balance sheet is changed after the auditor's review?\u003c\/h3\u003e\n\n\u003cp\u003eA 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.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan the template be used for the second general meeting?\u003c\/h3\u003e\n\n\u003cp\u003eYes. The control step can be selected in the workbook, and the capital test is then adjusted to the requirement for full registered share capital.\u003c\/p\u003e\n\n\n\u003cp style=\"font-size:.95em;color:#4b5563\"\u003e\u003cem\u003eThe 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.\u003c\/em\u003e\u003c\/p\u003e\n\n\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":47973303189846,"sku":"07350139912402","price":49.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/kontrollbalansrakning-med-revisor-produktbild-2027.png?v=1791143632","url":"https:\/\/mallbutiken.se\/en\/products\/kontrollbalansrakning-mall-med-revisor","provider":"Mallbutiken","version":"1.0","type":"link"}