{"id":1679,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1679"},"modified":"2026-10-21T08:57:49","modified_gmt":"2026-10-21T06:57:49","slug":"sarskilda-yttranden","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/sarskilda-yttranden\/","title":{"rendered":"S\u00e4rskilda yttranden"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1679\" class=\"elementor elementor-1679 elementor-28\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53ad81d e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"53ad81d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-00985f0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"00985f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0929a4c e-con-full ca-split e-flex e-con e-parent\" data-id=\"0929a4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-94ba02d e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"94ba02d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcea45 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2bcea45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; S\u00e4rskilda yttranden<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b13705 elementor-widget elementor-widget-html\" data-id=\"9b13705\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Uppfylla krav <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3689261 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"3689261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">S\u00e4rskilda yttranden<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecdd8cd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"ecdd8cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Revisorsyttranden som bolagsr\u00e4tten kr\u00e4ver vid bolagsr\u00e4ttsliga transaktioner, \u00f6versiktliga granskningar och \u00f6verenskomna gransknings\u00e5tg\u00e4rder, utf\u00e4rdade av ett revisionsf\u00f6retag registrerat i ROAC.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-913092e e-con-full ca-btns e-flex e-con e-parent\" data-id=\"913092e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab3b8a3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"ab3b8a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af99cf5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"af99cf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e87fc85 elementor-widget elementor-widget-html\" data-id=\"e87fc85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Omr\u00e5de<\/small><b>Uppfylla krav<\/b><\/div><div><small>Geografi<\/small><b>Hela Spanien<\/b><\/div><div><small>Regelverk<\/small><b>LSC \u00b7 RDL 5\/2023<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5f0d74 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b5f0d74\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-b08d96d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"b08d96d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-277d481 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"277d481\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-86c2f3f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"86c2f3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-761b711 elementor-widget elementor-widget-html\" data-id=\"761b711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-837dd25 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"837dd25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6abc3d9 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6abc3d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae8f571 elementor-widget elementor-widget-html\" data-id=\"ae8f571\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>S\u00e4rskilda yttranden \u00e4r revisorsuppdrag som skiljer sig fr\u00e5n revisionen av \u00e5rsbokslutet. Vissa kr\u00e4vs enligt lag vid bolagsr\u00e4ttsliga transaktioner, till exempel den granskade balansr\u00e4kningen vid minskning av kapitalet f\u00f6r att t\u00e4cka f\u00f6rluster (art. 323 i den spanska lagen om kapitalbolag, LSC) eller revisorns intyg om de fordringar som kvittas i ett aktiebolag av typen sociedad an\u00f3nima (art. 301.3 LSC). Andra best\u00e4lls frivilligt, som \u00f6versiktliga granskningar (ISRE 2400) och \u00f6verenskomna gransknings\u00e5tg\u00e4rder (ISRS 4400). De senare \u00e4r inte revision av r\u00e4kenskaper och f\u00e5r inte presenteras som s\u00e5dan (art. 2 i den spanska revisionsf\u00f6rordningen, RLAC).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad7b4f3 elementor-widget elementor-widget-html\" data-id=\"ad7b4f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c6de74 elementor-widget elementor-widget-html\" data-id=\"1c6de74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">Vad det inneb\u00e4r<\/h2><p>Vi erbjuder <strong>s\u00e4rskilda yttranden och bestyrkandetj\u00e4nster<\/strong> inom tre huvudgrupper.<\/p><ul><li><strong>Yttranden som kr\u00e4vs enligt bolagsr\u00e4tten<\/strong> vid kapitaltransaktioner och strukturella f\u00f6r\u00e4ndringar: kapital\u00f6kningar och kapitalminskningar, kvittning av fordringar, apportegendom, ombildningar, fusioner och delningar.<\/li><li><strong>\u00d6versiktliga granskningar och \u00f6verenskomna gransknings\u00e5tg\u00e4rder<\/strong>, utf\u00f6rda enligt IAASB:s internationella standarder.<\/li><li><strong>Rapporter som komplement till revisionsber\u00e4ttelsen<\/strong> som efterfr\u00e5gas av tillsynsmyndigheter, finansinstitut eller villkoren f\u00f6r ett offentligt st\u00f6d.<\/li><\/ul><p>Det \u00e4r viktigt att skilja mellan den s\u00e4kerhet som varje uppdrag ger:<\/p><ul><li>Vid en <strong>revision<\/strong> av en balansr\u00e4kning eller en viss rapport ger revisorn rimlig s\u00e4kerhet (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">art. 4.2 LAC<\/a>).<\/li><li>Vid en <strong>\u00f6versiktlig granskning<\/strong> \u00e4r s\u00e4kerheten begr\u00e4nsad och slutsatsen uttrycks negativt: \u00abdet har inte kommit fram n\u00e5gra omst\u00e4ndigheter som ger oss anledning att anse\u2026\u00bb.<\/li><li>Vid <strong>\u00f6verenskomna gransknings\u00e5tg\u00e4rder<\/strong> ger revisorn ingen s\u00e4kerhet alls: revisorn utf\u00f6r de avtalade kontrollerna och beskriver iakttagelserna, och anv\u00e4ndaren drar sina egna slutsatser.<\/li><\/ul><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Art. 2.5 i RLAC<\/a> f\u00f6rbjuder att de tv\u00e5 sistn\u00e4mnda uppdragen presenteras som revisionsber\u00e4ttelser.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8476791 elementor-widget elementor-widget-html\" data-id=\"8476791\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>Aktiebolag av typen sociedad an\u00f3nima som \u00f6kar kapitalet genom kvittning av fordringar fr\u00e5n del\u00e4gare eller tredje part.<\/li><li>Bolag som minskar kapitalet f\u00f6r att \u00e5terst\u00e4lla balansen mellan eget kapital och aktiekapital efter f\u00f6rluster, eller som \u00f6kar kapitalet genom fondemission.<\/li><li>Bolag som ombildas, fusioneras eller delas och beh\u00f6ver en granskad balansr\u00e4kning eller ett sakkunnigutl\u00e5tande.<\/li><li>F\u00f6retag som s\u00f6ker bidrag p\u00e5 mer \u00e4n 30\u00a0000 \u20ac och m\u00e5ste visa att de h\u00e5ller betalningsfristerna mot leverant\u00f6rer.<\/li><li>Organisationer som av en bank, en investerare eller moderbolaget ombeds att l\u00e5ta g\u00f6ra en \u00f6versiktlig granskning av del\u00e5rsrapporter eller en kontroll av vissa poster.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8975e94 elementor-widget elementor-widget-html\" data-id=\"8975e94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Regelverk<\/h2><p>De bolagsr\u00e4ttsliga fallen regleras i den <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">konsoliderade texten av den spanska lagen om kapitalbolag<\/a> och, f\u00f6r ombildningar, fusioner och delningar, i f\u00f6rsta boken av <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">kungligt lagdekret 5\/2023<\/a>, som reglerar strukturella f\u00f6r\u00e4ndringar.<\/p><p>Regelverket avg\u00f6r <strong>vem som f\u00e5r utf\u00e4rda yttrandet<\/strong>:<\/p><ul><li>I vissa fall ska det vara <strong>bolagets revisor<\/strong>, eller en revisor som utses av handelsregistret eller av styrelsen om bolaget saknar revisor (art. 301.3, 303.2 och 323 LSC).<\/li><li>I andra fall kr\u00e4vs en <strong>oberoende sakkunnig<\/strong> som utses av registreringsmyndigheten och som, n\u00e4r f\u00f6retr\u00e4desr\u00e4tten upph\u00e4vs i en sociedad an\u00f3nima, inte f\u00e5r vara bolagets revisor (art. 308.2.a LSC).<\/li><li>F\u00f6r konvertibla skuldebrev utf\u00e4rdas yttrandet av en <strong>annan revisor<\/strong> \u00e4n bolagets, utsedd av handelsregistret (art. 414.2 LSC).<\/li><\/ul><p>De balansr\u00e4kningar som ligger till grund f\u00f6r transaktionen f\u00e5r vara <strong>h\u00f6gst s\u00e5 gamla<\/strong>: sex m\u00e5nader vid fondemission och vid minskning f\u00f6r att t\u00e4cka f\u00f6rluster. Vid fusion kan den senaste \u00e5rsbalansr\u00e4kningen anv\u00e4ndas om den avslutades inom sex m\u00e5nader f\u00f6re fusionsplanen (art. 43 RDL 5\/2023).<\/p><p>\u00d6versiktliga granskningar och \u00f6verenskomna gransknings\u00e5tg\u00e4rder regleras av IAASB:s internationella standarder och inte av <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">lag 22\/2015<\/a>, eftersom de inte \u00e4r revision av r\u00e4kenskaper (art. 2.3 RLAC).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regel<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Kapital\u00f6kning genom kvittning av fordringar i en sociedad an\u00f3nima<\/th><td>Art. 301.3 LSC<\/td><td>Intyg fr\u00e5n bolagets revisor om att uppgifterna om fordringarna \u00e4r korrekta. Saknas revisor utses en av handelsregistret. I ett bolag av typen sociedad limitada r\u00e4cker styrelsens rapport (art. 301.2)<\/td><\/tr><tr><th scope=\"row\">Fondemission<\/th><td>Art. 303.2 LSC<\/td><td>Balansr\u00e4kning fastst\u00e4lld av bolagsst\u00e4mman, h\u00f6gst sex m\u00e5nader gammal, granskad av bolagets revisor eller av en revisor utsedd av handelsregistret<\/td><\/tr><tr><th scope=\"row\">Minskning av kapitalet f\u00f6r att t\u00e4cka f\u00f6rluster<\/th><td>Art. 323 LSC<\/td><td>Balansr\u00e4kning, h\u00f6gst sex m\u00e5nader gammal, granskad av revisorn. Om bolaget inte \u00e4r revisionspliktigt utses revisorn av styrelsen<\/td><\/tr><tr><th scope=\"row\">Apportegendom i en sociedad an\u00f3nima<\/th><td>Art. 67 och 69 LSC<\/td><td>Utl\u00e5tande fr\u00e5n en oberoende sakkunnig utsedd av registreringsmyndigheten, utom i undantagsfallen i art. 69<\/td><\/tr><tr><th scope=\"row\">Upph\u00e4vande av f\u00f6retr\u00e4desr\u00e4tten i en sociedad an\u00f3nima<\/th><td>Art. 308.2.a) LSC<\/td><td>Utl\u00e5tande fr\u00e5n en oberoende sakkunnig, som inte \u00e4r bolagets revisor, utsedd av handelsregistret<\/td><\/tr><tr><th scope=\"row\">Ombildning<\/th><td>Art. 20.3 och 22 RDL 5\/2023<\/td><td>Revisorns yttrande \u00f6ver balansr\u00e4kningen om bolaget \u00e4r revisionspliktigt. Sakkunnig kr\u00e4vs bara vid ombildning till sociedad an\u00f3nima eller kommanditbolag med aktier<\/td><\/tr><tr><th scope=\"row\">Fusion och delning<\/th><td>Art. 41, 43, 44 och 63 RDL 5\/2023<\/td><td>Fusionsbalansr\u00e4kning granskad av revisorn om revisionsplikt f\u00f6religger. Sakkunnigutl\u00e5tande n\u00e4r en sociedad an\u00f3nima eller ett kommanditbolag med aktier deltar<\/td><\/tr><tr><th scope=\"row\">Bidrag p\u00e5 mer \u00e4n 30\u00a0000 \u20ac<\/th><td>Art. 13.3 bis lag 38\/2003<\/td><td>F\u00f6retag som inte f\u00e5r uppr\u00e4tta f\u00f6rkortad resultatr\u00e4kning styrker sina betalningsfrister med intyg fr\u00e5n revisor eller rapport om \u00f6verenskomna gransknings\u00e5tg\u00e4rder<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0e489 elementor-widget elementor-widget-html\" data-id=\"7f0e489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u00d6versiktlig granskning (ISRE 2400)<\/h3><p>Granskning av fullst\u00e4ndiga rapporter eller del\u00e5rsrapporter genom f\u00f6rfr\u00e5gningar och analytiska gransknings\u00e5tg\u00e4rder, med begr\u00e4nsad s\u00e4kerhet. Anv\u00e4ndbar f\u00f6r banker, investerare och moderbolag.<\/p><\/div><div><h3>\u00d6verenskomna gransknings\u00e5tg\u00e4rder (ISRS 4400)<\/h3><p>Vi utf\u00f6r de specifika kontroller som avtalats med dig eller som anges i vissa villkor och rapporterar iakttagelserna utan att g\u00f6ra n\u00e5got uttalande. Anv\u00e4nds till exempel f\u00f6r att styrka betalningsfrister, uppfylla l\u00e5nevillkor (covenants) eller kontrollera vissa poster.<\/p><\/div><div><h3>\u00d6kning och minskning av kapital<\/h3><p>Granskning av den balansr\u00e4kning som ligger till grund f\u00f6r en fondemission (art. 303.2 LSC) eller en minskning f\u00f6r att t\u00e4cka f\u00f6rluster (art. 323 LSC), inom sexm\u00e5nadersfristen.<\/p><\/div><div><h3>Kvittning av fordringar<\/h3><p>Revisorns intyg om att uppgifterna om de fordringar som ska kvittas \u00e4r korrekta, kontrollerade mot bokf\u00f6ringen (art. 301.3 LSC), f\u00f6r att bifogas den notariella handlingen.<\/p><\/div><div><h3>Apportegendom<\/h3><p>Utl\u00e5tande fr\u00e5n oberoende sakkunnig om v\u00e4rderingen av den egendom som tillskjuts en sociedad an\u00f3nima, n\u00e4r registreringsmyndigheten utser oss (art. 67\u201369 LSC).<\/p><\/div><div><h3>Ombildning av bolag<\/h3><p>Revisorns yttrande \u00f6ver ombildningsbalansr\u00e4kningen och, om bolaget ombildas till sociedad an\u00f3nima, v\u00e4rdering av apportegendomen (art. 20 och 22 RDL 5\/2023).<\/p><\/div><div><h3>Fusioner och delningar<\/h3><p>Granskning av fusions- eller delningsbalansr\u00e4kningen och, n\u00e4r registreringsmyndigheten utser oss, utl\u00e5tande fr\u00e5n oberoende sakkunnig om planen (art. 41\u201344 och 63 RDL 5\/2023).<\/p><\/div><div><h3>Rapporter som komplement till revisionsber\u00e4ttelsen<\/h3><p>Ytterligare intyg som efterfr\u00e5gas av tillsynsmyndigheter, banker eller villkoren f\u00f6r st\u00f6d.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-732eb7b elementor-widget elementor-widget-html\" data-id=\"732eb7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Analys av transaktionen<\/h3><p>Vi identifierar till\u00e4mplig regel, vilket yttrande som beh\u00f6vs och vem som ska utf\u00e4rda det: bolagets revisor, en revisor utsedd av handelsregistret eller en oberoende sakkunnig. Det g\u00f6r vi p\u00e5 tv\u00e5 till tre dagar.<\/p><\/li><li><b>02<\/b><h3>Utseende och uppdrag<\/h3><p>Vi undertecknar uppdraget eller v\u00e4gleder dig i att beg\u00e4ra att handelsregistret utser revisor, och kontrollerar att det inte f\u00f6religger n\u00e5got j\u00e4v.<\/p><\/li><li><b>03<\/b><h3>F\u00e4ltarbete<\/h3><p>Vi granskar balansr\u00e4kningen eller den information som yttrandet avser och underlagen. Det tar normalt en till fyra veckor beroende p\u00e5 omfattningen.<\/p><\/li><li><b>04<\/b><h3>Utkast och uttalanden<\/h3><p>Vi g\u00e5r igenom utkastet med styrelsen och inh\u00e4mtar ett skriftligt uttalande fr\u00e5n ledningen.<\/p><\/li><li><b>05<\/b><h3>Utf\u00e4rdande<\/h3><p>Vi utf\u00e4rdar yttrandet i god tid f\u00f6re kallelsen till bolagsst\u00e4mman eller undertecknandet av den notariella handlingen, med h\u00e4nsyn till balansr\u00e4kningens maximala \u00e5lder.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4808e46 elementor-widget elementor-widget-html\" data-id=\"4808e46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Dokumentation och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi kommer att be dig om<\/h3><ul><li>F\u00f6rslag till beslut eller beskrivning av den planerade transaktionen<\/li><li>Referensbalansr\u00e4kning och r\u00e5balans per den dagen<\/li><li>Styrelsens rapport, n\u00e4r regelverket kr\u00e4ver det<\/li><li>Specifikation av de fordringar som kvittas, med avtal, fakturor och underlag<\/li><li>Taxeringar eller v\u00e4rderingar av den tillskjutna egendomen<\/li><li>Plan f\u00f6r ombildning, fusion eller delning<\/li><li>Senaste \u00e5rsbokslut och, i f\u00f6rekommande fall, revisionsber\u00e4ttelsen<\/li><li>Vid \u00f6verenskomna gransknings\u00e5tg\u00e4rder: f\u00f6rteckningen \u00f6ver de avtalade \u00e5tg\u00e4rderna eller villkoren i utlysningen<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Revisorns yttrande eller intyg i den form som till\u00e4mplig regel kr\u00e4ver, klart att bifogas den notariella handlingen<\/li><li>Rapport \u00f6ver \u00f6versiktlig granskning med negativt formulerad slutsats<\/li><li>Rapport om \u00f6verenskomna gransknings\u00e5tg\u00e4rder med beskrivning av kontrollerna och iakttagelserna<\/li><li>Utl\u00e5tande fr\u00e5n oberoende sakkunnig, n\u00e4r handelsregistret utser oss<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f26a02 elementor-widget elementor-widget-html\" data-id=\"8f26a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51b8c89 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"51b8c89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8561\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Beh\u00f6ver jag ett revisorsyttrande f\u00f6r att \u00f6ka kapitalet genom kvittning av fordringar i en sociedad limitada?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8561\"><p>Enligt art. 301 LSC nej. I en sociedad limitada m\u00e5ste fordringarna vara helt likvida och f\u00f6rfallna, och det r\u00e4cker med en rapport fr\u00e5n styrelsen som bekr\u00e4ftar att de st\u00e4mmer med bokf\u00f6ringen. Revisorns intyg \u00e4r obligatoriskt i en sociedad an\u00f3nima (art. 301.3 LSC).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8562\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad \u00e4r skillnaden mellan en \u00f6versiktlig granskning och en revision?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8562\"><p>Revisionen ger rimlig s\u00e4kerhet och mynnar ut i ett uttalande. Den \u00f6versiktliga granskningen bygger fr\u00e4mst p\u00e5 f\u00f6rfr\u00e5gningar och analytiska gransknings\u00e5tg\u00e4rder, ger begr\u00e4nsad s\u00e4kerhet och har en negativt formulerad slutsats: inget har framkommit som tyder p\u00e5 att informationen inte \u00e4r korrekt. Den g\u00e5r snabbare, men ers\u00e4tter inte en revision n\u00e4r lagen kr\u00e4ver revision.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8563\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8563\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kan v\u00e5r revisor utf\u00e4rda yttrandet eller m\u00e5ste det vara en annan?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8563\"><p>Det beror p\u00e5 transaktionen. Intyget om fordringar, balansr\u00e4kningen vid fondemission, balansr\u00e4kningen vid minskning f\u00f6r att t\u00e4cka f\u00f6rluster och fusionsbalansr\u00e4kningen h\u00f6r till bolagets revisor, om bolaget har en. N\u00e4r f\u00f6retr\u00e4desr\u00e4tten upph\u00e4vs i en sociedad an\u00f3nima m\u00e5ste d\u00e4remot den sakkunnige vara en annan \u00e4n revisorn (art. 308.2.a LSC), och f\u00f6r konvertibla skuldebrev kr\u00e4vs ocks\u00e5 en annan revisor (art. 414.2 LSC).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8564\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8564\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Hur gammal f\u00e5r balansr\u00e4kningen f\u00f6r transaktionen vara?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8564\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8564\"><p>Vid fondemission och vid minskning f\u00f6r att t\u00e4cka f\u00f6rluster h\u00f6gst sex m\u00e5nader f\u00f6re beslutet (art. 303.2 och 323 LSC). Vid fusion kan den senaste \u00e5rsbalansr\u00e4kningen anv\u00e4ndas om den avslutades inom sex m\u00e5nader f\u00f6re fusionsplanen; annars m\u00e5ste en balansr\u00e4kning uppr\u00e4ttas per en dag efter den f\u00f6rsta dagen i tredje m\u00e5naden f\u00f6re planen (art. 43 RDL 5\/2023). Vid ombildning ska balansr\u00e4kningen avse en dag inom sex m\u00e5nader f\u00f6re bolagsst\u00e4mman.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8565\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8565\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Mitt bolag \u00e4r inte reviderat och vill minska kapitalet f\u00f6r att t\u00e4cka f\u00f6rluster. Vad g\u00f6r jag?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8565\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8565\"><p>Balansr\u00e4kningen m\u00e5ste \u00e4nd\u00e5 granskas av en revisor. Om bolaget inte \u00e4r revisionspliktigt till\u00e5ter art. 323 LSC att styrelsen sj\u00e4lv utser revisorn. Balansr\u00e4kningen och yttrandet bifogas den notariella handlingen om minskningen.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8566\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-8566\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Jag s\u00f6ker ett bidrag p\u00e5 mer \u00e4n 30\u00a0000 \u20ac. Beh\u00f6ver jag ett revisorsyttrande?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8566\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-8566\"><p>Om ditt f\u00f6retag inte f\u00e5r uppr\u00e4tta f\u00f6rkortad resultatr\u00e4kning m\u00e5ste det styrka att det h\u00e5ller betalningsfristerna mot leverant\u00f6rer. Det kan g\u00f6ras med ett revisorsintyg baserat p\u00e5 de reviderade noterna eller, om det inte \u00e4r m\u00f6jligt, med en rapport om \u00f6verenskomna gransknings\u00e5tg\u00e4rder (art. 13.3 bis i lag 38\/2003). F\u00f6retag som f\u00e5r uppr\u00e4tta f\u00f6rkortad resultatr\u00e4kning kan l\u00e4mna en f\u00f6rs\u00e4kran fr\u00e5n styrelsen.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Beh\\u00f6ver jag ett revisorsyttrande f\\u00f6r att \\u00f6ka kapitalet genom kvittning av fordringar i en sociedad limitada?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Enligt art. 301 LSC nej. I en sociedad limitada m\\u00e5ste fordringarna vara helt likvida och f\\u00f6rfallna, och det r\\u00e4cker med en rapport fr\\u00e5n styrelsen som bekr\\u00e4ftar att de st\\u00e4mmer med bokf\\u00f6ringen. Revisorns intyg \\u00e4r obligatoriskt i en sociedad an\\u00f3nima (art. 301.3 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r skillnaden mellan en \\u00f6versiktlig granskning och en revision?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Revisionen ger rimlig s\\u00e4kerhet och mynnar ut i ett uttalande. Den \\u00f6versiktliga granskningen bygger fr\\u00e4mst p\\u00e5 f\\u00f6rfr\\u00e5gningar och analytiska gransknings\\u00e5tg\\u00e4rder, ger begr\\u00e4nsad s\\u00e4kerhet och har en negativt formulerad slutsats: inget har framkommit som tyder p\\u00e5 att informationen inte \\u00e4r korrekt. Den g\\u00e5r snabbare, men ers\\u00e4tter inte en revision n\\u00e4r lagen kr\\u00e4ver revision.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan v\\u00e5r revisor utf\\u00e4rda yttrandet eller m\\u00e5ste det vara en annan?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det beror p\\u00e5 transaktionen. Intyget om fordringar, balansr\\u00e4kningen vid fondemission, balansr\\u00e4kningen vid minskning f\\u00f6r att t\\u00e4cka f\\u00f6rluster och fusionsbalansr\\u00e4kningen h\\u00f6r till bolagets revisor, om bolaget har en. N\\u00e4r f\\u00f6retr\\u00e4desr\\u00e4tten upph\\u00e4vs i en sociedad an\\u00f3nima m\\u00e5ste d\\u00e4remot den sakkunnige vara en annan \\u00e4n revisorn (art. 308.2.a LSC), och f\\u00f6r konvertibla skuldebrev kr\\u00e4vs ocks\\u00e5 en annan revisor (art. 414.2 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur gammal f\\u00e5r balansr\\u00e4kningen f\\u00f6r transaktionen vara?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Vid fondemission och vid minskning f\\u00f6r att t\\u00e4cka f\\u00f6rluster h\\u00f6gst sex m\\u00e5nader f\\u00f6re beslutet (art. 303.2 och 323 LSC). Vid fusion kan den senaste \\u00e5rsbalansr\\u00e4kningen anv\\u00e4ndas om den avslutades inom sex m\\u00e5nader f\\u00f6re fusionsplanen; annars m\\u00e5ste en balansr\\u00e4kning uppr\\u00e4ttas per en dag efter den f\\u00f6rsta dagen i tredje m\\u00e5naden f\\u00f6re planen (art. 43 RDL 5\\\/2023). Vid ombildning ska balansr\\u00e4kningen avse en dag inom sex m\\u00e5nader f\\u00f6re bolagsst\\u00e4mman.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Mitt bolag \\u00e4r inte reviderat och vill minska kapitalet f\\u00f6r att t\\u00e4cka f\\u00f6rluster. Vad g\\u00f6r jag?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Balansr\\u00e4kningen m\\u00e5ste \\u00e4nd\\u00e5 granskas av en revisor. Om bolaget inte \\u00e4r revisionspliktigt till\\u00e5ter art. 323 LSC att styrelsen sj\\u00e4lv utser revisorn. Balansr\\u00e4kningen och yttrandet bifogas den notariella handlingen om minskningen.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Jag s\\u00f6ker ett bidrag p\\u00e5 mer \\u00e4n 30\\u00a0000 \\u20ac. Beh\\u00f6ver jag ett revisorsyttrande?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Om ditt f\\u00f6retag inte f\\u00e5r uppr\\u00e4tta f\\u00f6rkortad resultatr\\u00e4kning m\\u00e5ste det styrka att det h\\u00e5ller betalningsfristerna mot leverant\\u00f6rer. Det kan g\\u00f6ras med ett revisorsintyg baserat p\\u00e5 de reviderade noterna eller, om det inte \\u00e4r m\\u00f6jligt, med en rapport om \\u00f6verenskomna gransknings\\u00e5tg\\u00e4rder (art. 13.3 bis i lag 38\\\/2003). F\\u00f6retag som f\\u00e5r uppr\\u00e4tta f\\u00f6rkortad resultatr\\u00e4kning kan l\\u00e4mna en f\\u00f6rs\\u00e4kran fr\\u00e5n styrelsen.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37d1d86 elementor-widget elementor-widget-html\" data-id=\"37d1d86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">R\u00e4ttslig grund<\/h2><p>Regler som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 1\/2010, konsoliderad text av den spanska lagen om kapitalbolag<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">Kungligt lagdekret 5\/2023 (f\u00f6rsta boken: strukturella f\u00f6r\u00e4ndringar i handelsbolag)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015 av den 20 juli 2015, spanska revisionslagen<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 2\/2021, spanska revisionsf\u00f6rordningen (art. 2)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Lag 38\/2003 av den 17 november 2003, spanska allm\u00e4nna bidragslagen (art. 13.3 bis)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC: revisionsregler<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information uppdaterad per 2026-10-13. Ers\u00e4tter inte en analys av ditt enskilda fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1785b1 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b1785b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/vilande-bolag-utan-ingivna-arsbokslut\/\"><small>2026-10-20 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>N\u00e4stan tv\u00e5 miljoner vilande bolag utan ingivna \u00e5rsbokslut: vad styrelseledam\u00f6terna riskerar<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/skoindustrin-alicante-livskraft-rekonstruktion\/\"><small>2026-10-05 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Skokrisen i Elche och Elda: finansiella nyckeltal f\u00f6r att agera i tid<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/nyemission-genom-kvittning-revisorns-intyg\/\"><small>2026-10-02 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Nyemission genom kvittning av fordringar: revisorns intyg enligt art. 301 LSC<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da13cdf e-con-full ca-sec e-flex e-con e-parent\" data-id=\"da13cdf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3119b88 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3119b88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ccd470 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"8ccd470\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a21081 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5a21081\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c2a718 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3c2a718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-affd010 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"affd010\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-997c49b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"997c49b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/revision-arsbokslut\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7a7509 elementor-widget elementor-widget-html\" data-id=\"a7a7509\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4c06f9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b4c06f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Revision av \u00e5rsbokslut<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810eeea ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"810eeea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi reviderar finansiella rapporter med h\u00f6gsta krav p\u00e5 kvalitet och professionell noggrannhet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c5ef24 elementor-widget elementor-widget-html\" data-id=\"8c5ef24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Lagstadgad revision<\/span><span>Frivillig revision<\/span><span>Koncernredovisning<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7f0f26 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d7f0f26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9889c78 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9889c78\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/revision-offentlig-sektor\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b88e714 elementor-widget elementor-widget-html\" data-id=\"b88e714\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74ac440 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"74ac440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Revision av offentlig sektor<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88cbb91 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"88cbb91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Specialiserad revision enligt revisionsstandarderna f\u00f6r den spanska offentliga sektorn (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e23393d elementor-widget elementor-widget-html\" data-id=\"e23393d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Ekonomiskt och redovisningsm\u00e4ssigt st\u00f6d till kommuner<\/span><span>F\u00f6rvaltning av kommuners tillg\u00e5ngar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c163e1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6c163e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-bf8bf05 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bf8bf05\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/bestyrkande-hallbarhet\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbe77ab elementor-widget elementor-widget-html\" data-id=\"bbe77ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee564b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ee564b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">H\u00e5llbarhet och icke-finansiell information<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4451f38 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4451f38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Bestyrkande av h\u00e5llbarhetsinformation enligt g\u00e4llande regelverk.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b45e70b elementor-widget elementor-widget-html\" data-id=\"b45e70b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>H\u00e5llbarhetsrapporter (CSRD)<\/span><span>Icke-finansiell rapport (lag 11\/2018)<\/span><span>Oberoende ESG-bestyrkande<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56a923c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"56a923c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa7a84d e-con-full ca-cta e-flex e-con e-parent\" data-id=\"aa7a84d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-78c4a8d e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"78c4a8d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4ea2a1 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"f4ea2a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beg\u00e4r en offert p\u00e5 s\u00e4rskilda yttranden<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcd4e16 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"fcd4e16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ber\u00e4tta om ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e4b2ac e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"7e4b2ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdc17e ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"3cdc17e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6880ea5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"6880ea5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Revisorsyttranden vid \u00f6kning eller minskning av kapital, kvittning av fordringar, ombildning eller fusion. \u00d6versiktlig granskning och \u00f6verenskomna \u00e5tg\u00e4rder.<\/p>\n","protected":false},"author":1,"featured_media":776,"parent":1664,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1679","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S\u00e4rskilda revisorsyttranden i Spanien | Controlaudit<\/title>\n<meta name=\"description\" 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