Companies listed on a regulated market within the EEA that have Sweden as their home member state shall disclose and report financial reports to FI in accordance with the Securities Market Act (2007:528). Reporting to FI shall take place at the same time as the company discloses this information.
Financial reports are reported to FI's stock exchange information database. FI stores the information for a minimum of ten years. The information in the stock exchange information database is public and searchable. New EU rules on electronic reporting format apply to annual financial reports (AFRs) from issuers on EU regulated markets. The regulation apply to AFRs containing consolidated financial statements for financial years beginning on or after 1 January 2020.
Information about how to report information to the stock exchange information database can be found on the page Reporting. You can also find information there about authorisation and the technical requirements for reporting.
There is further information that issuers whose securities are admitted to trading on a regulated market in the EEA and have Sweden as their home member state are obliged to report to FI's stock exchange information database. More information is available on the pages Home member state, Insider information and Changes in the number of shares or votes.
The issuers encompassed by these regulations shall disclose their half-yearly financial statements, annual financial statements and, where applicable, consolidated financial statements and report these to FI.
Issuers that conduct operations within extractive industries or the logging of natural forest shall publish a report concerning payments to authorities no later than six months after the end of each financial year. This report shall be prepared in accordance with Sections 3–7 and 10 of the Reporting of Payments to Authorities Act (2015:812).
There are specific requirements concerning the language in which these reports shall be published (read more about this below, under the heading FAQ). The reports should be sent to FI's stock exchange information database in the language in which they have been published, which in most cases is Swedish.
If the report contains inside information, it shall also contain a reference indicating that the information is being disclosed in accordance with the Market Abuse Regulation (EU) 596/2014.
Please note that the obligation to disclose financial reports and report them to FI's stock exchange information database is that of the issuer. Consequently, the issuer must be well aware of its obligations.
Questions concerning reporting of information to the stock exchange information database can be sent to our Reporting department at firstname.lastname@example.org or +46 8-408 980 37 (weekdays 9–11). You can send questions concerning regular financial information (annual and consolidated financial statements and half-yearly financial statements) to email@example.com.
FI is able to answer question, provide information about applicable provisions and give guidance. As a supervisory authority, however, FI is unable to provide advance decisions in individual cases. Consequently, if representatives of the issuer are uncertain about how the disclosure of a financial report is to be handled, they are recommended to contact a legal adviser who is able to help them make an assessment on the basis of the circumstances that are specific to the issuer in question.
Esma Q&As on Alternative Performance Measures, last updated on 30 October 2017
ESMA's questions and answers (Q&A) on the Transparency Directive, last updated on 9 November 2020
Transparency Directive (EC) 2004/109
Directive (EU) 2013/50 amending the Transparency Directive
Esma Guidelines on Alternative Performance Measures
Securities Market Act (2007:528) (in Swedish)
Securities Market Regulation (2007:572) (in Swedish)
Act on reporting payments to authorities (2015: 812) (in Swedish)
Regulations governing operations on trading venues (FFFS 2007:17)