{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/api/public/v1/duty-objects", "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/duty-objects)", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-10-11", "fingerprint": "ewai:eu:e68427", "proof": "sha256:5203232001d39a8020f491d2753135b60de19ddeda9d134b1a68ec9466de681a", "jurisdiction": "eu", "lang": "en", "publisher": "NovaCopilot by ExploreWorld Legal", "terms": "https://legal.exploreworldai.com/om" }, "brand_source": "Source: NovaCopilot", "status": "ok", "enterprise_question": "What applies to us and what must we do?", "domain": "board", "label": "Board and management liability", "question": "What is the board personally responsible for?", "acts": [ "se:aktiebolagslagen", "se:arsredovisningslagen", "se:bokforingslagen", "no:aksjeloven", "no:regnskapsloven", "us:sec-reporting" ], "count": 26, "with_deadline": 9, "with_risk": 9, "reviewed_actions": 0, "objects": [ { "id": "duty:se:aktiebolagslagen-art-25-kap-13-aktiebolag", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "aktiebolagslagen", "provision": "25 kap. 13", "obligation": "Upprätta kontrollbalansräkning när det finns skäl att anta att eget kapital understiger hälften av det registrerade aktiekapitalet.", "responsible_role": { "legal_role": "aktiebolag", "owner_function": "Legal and compliance" }, "deadline": { "value": "Genast; därefter ska styrelsen snarast kalla till bolagsstämma.", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "ABL 9 kap. 1 § (2005:551)", "condition": "Private company that in each of the last two financial years exceeded at most one of: more than 3 employees on average, balance sheet total over SEK 1.5 million, net turnover over SEK 3 million.", "effect": "not_applicable", "source_url": "https://rkrattsbaser.gov.se/sfst?bet=2005:551" } ], "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "Styrelseledamöterna blir solidariskt personligt ansvariga för bolagets förpliktelser som uppkommer under den tid de underlåter att upprätta kontrollbalansräkning eller kalla till stämma", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:se:aktiebolagslagen-art-25-kap-18", "authority": "Bolagets borgenärer, talan i allmän domstol" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "25 kap. 13 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, { "step": 2, "kind": "provision", "ref": "aktiebolagslagen 25 kap. 13" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:aktiebolagslagen-art-25-kap-13-aktiebolag", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "25 kap. 13 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, "recommended_action": { "do": [ "Upprätta kontrollbalansräkning när det finns skäl att anta att eget kapital understiger hälften av det registrerade aktiekapitalet." ], "status": "derived_from_duty" }, "hash": "sha256:3641b86b5a308b6901aff57500ad89fe101112806d8ac790e17df7f793e90601", "what_to_do": { "timing": { "kind": "deadline", "text": "Genast; därefter ska styrelsen snarast kalla till bolagsstämma." }, "steps": [ "Assign responsibility: aktiebolag (Legal and compliance).", "Carry out the duty: Upprätta kontrollbalansräkning när det finns skäl att anta att eget kapital understiger hälften av det registrerade aktiekapitalet.", "Document: Dated internal record of the action.", "Check the wording of 25 kap. 13 § aktiebolagslag (2005:551) 25 kap. 13 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, "gaps": [ "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:aktiebolagslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:aktiebolagslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:aktiebolagslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Aaktiebolagslagen-art-25-kap-13-aktiebolag" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:se:aktiebolagslagen-art-7-kap-10-aktiebolag", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "aktiebolagslagen", "provision": "7 kap. 10", "obligation": "Hålla ordinarie bolagsstämma inom sex månader från räkenskapsårets utgång och lägga fram årsredovisningen.", "responsible_role": { "legal_role": "aktiebolag", "owner_function": "Legal and compliance" }, "deadline": { "value": "Inom sex månader efter räkenskapsårets utgång.", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "ABL 9 kap. 1 § (2005:551)", "condition": "Private company that in each of the last two financial years exceeded at most one of: more than 3 employees on average, balance sheet total over SEK 1.5 million, net turnover over SEK 3 million.", "effect": "not_applicable", "source_url": "https://rkrattsbaser.gov.se/sfst?bet=2005:551" } ], "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "7 kap. 10 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, { "step": 2, "kind": "provision", "ref": "aktiebolagslagen 7 kap. 10" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:aktiebolagslagen-art-7-kap-10-aktiebolag", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "7 kap. 10 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, "recommended_action": { "do": [ "Hålla ordinarie bolagsstämma inom sex månader från räkenskapsårets utgång och lägga fram årsredovisningen." ], "status": "derived_from_duty" }, "hash": "sha256:1d40dcf8ec126bda994ffebbd8e4bf888b2adc3f021ac26c462c6e85c950e77b", "what_to_do": { "timing": { "kind": "deadline", "text": "Inom sex månader efter räkenskapsårets utgång." }, "steps": [ "Assign responsibility: aktiebolag (Legal and compliance).", "Carry out the duty: Hålla ordinarie bolagsstämma inom sex månader från räkenskapsårets utgång och lägga fram årsredovisningen.", "Document: Dated internal record of the action.", "Check the wording of 7 kap. 10 § aktiebolagslag (2005:551) 7 kap. 10 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, "gaps": [ "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:aktiebolagslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:aktiebolagslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:aktiebolagslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Aaktiebolagslagen-art-7-kap-10-aktiebolag" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:se:aktiebolagslagen-art-8-kap-4-aktiebolag", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "aktiebolagslagen", "provision": "8 kap. 4", "obligation": "Styrelsen ska svara för bolagets organisation och förvaltning och fortlöpande bedöma bolagets ekonomiska situation.", "responsible_role": { "legal_role": "aktiebolag", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "ABL 9 kap. 1 § (2005:551)", "condition": "Private company that in each of the last two financial years exceeded at most one of: more than 3 employees on average, balance sheet total over SEK 1.5 million, net turnover over SEK 3 million.", "effect": "not_applicable", "source_url": "https://rkrattsbaser.gov.se/sfst?bet=2005:551" } ], "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "8 kap. 4 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, { "step": 2, "kind": "provision", "ref": "aktiebolagslagen 8 kap. 4" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:aktiebolagslagen-art-8-kap-4-aktiebolag", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "8 kap. 4 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, "recommended_action": { "do": [ "Styrelsen ska svara för bolagets organisation och förvaltning och fortlöpande bedöma bolagets ekonomiska situation." ], "status": "derived_from_duty" }, "hash": "sha256:f2cc3b1cea0a1544acdf3cf999c00a231268da4c9b6402ee4906a50f2161e219", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: aktiebolag (Legal and compliance).", "Carry out the duty: Styrelsen ska svara för bolagets organisation och förvaltning och fortlöpande bedöma bolagets ekonomiska situation.", "Document: Dated internal record of the action.", "Check the wording of 8 kap. 4 § aktiebolagslag (2005:551) 8 kap. 4 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:aktiebolagslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:aktiebolagslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:aktiebolagslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Aaktiebolagslagen-art-8-kap-4-aktiebolag" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:se:aktiebolagslagen-art-9-kap-1-aktiebolag", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "aktiebolagslagen", "provision": "9 kap. 1", "obligation": "Ha minst en revisor, om inte bolaget får avstå enligt paragrafens undantag för mindre privata aktiebolag.", "responsible_role": { "legal_role": "aktiebolag", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "ABL 9 kap. 1 § (2005:551)", "condition": "Private company that in each of the last two financial years exceeded at most one of: more than 3 employees on average, balance sheet total over SEK 1.5 million, net turnover over SEK 3 million.", "effect": "not_applicable", "source_url": "https://rkrattsbaser.gov.se/sfst?bet=2005:551" } ], "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "9 kap. 1 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, { "step": 2, "kind": "provision", "ref": "aktiebolagslagen 9 kap. 1" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:aktiebolagslagen-art-9-kap-1-aktiebolag", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "9 kap. 1 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, "recommended_action": { "do": [ "Ha minst en revisor, om inte bolaget får avstå enligt paragrafens undantag för mindre privata aktiebolag." ], "status": "derived_from_duty" }, "hash": "sha256:2dba8e325e4c2333890b998babb2a86cc6e24cf1a075c4179f118897e90cad57", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: aktiebolag (Legal and compliance).", "Carry out the duty: Ha minst en revisor, om inte bolaget får avstå enligt paragrafens undantag för mindre privata aktiebolag.", "Document: Dated internal record of the action.", "Check the wording of 9 kap. 1 § aktiebolagslag (2005:551) 9 kap. 1 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:aktiebolagslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:aktiebolagslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:aktiebolagslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Aaktiebolagslagen-art-9-kap-1-aktiebolag" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:se:arsredovisningslagen-art-8-kap-3-aktiebolag", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "arsredovisningslagen", "provision": "8 kap. 3", "obligation": "Ge in årsredovisningen och revisionsberättelsen till Bolagsverket.", "responsible_role": { "legal_role": "aktiebolag", "owner_function": "Legal and compliance" }, "deadline": { "value": "Senast en månad efter att resultat- och balansräkningen fastställts på årsstämman, som ska hållas inom sex månader efter räkenskapsårets utgång (7 kap. 10 § ABL). Förseningsavgift tas ut om handlingarna inte kommit in inom sju månader.", "note": null, "recipient": "Bolagsverket", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "Förseningsavgift för privata aktiebolag 5 000 kronor, därefter ytterligare 5 000 och 10 000 kronor vid fortsatt försening (8 kap. 5 och 6 §§)", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:se:arsredovisningslagen-art-8-kap-5", "authority": "Bolagsverket" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "8 kap. 3 § årsredovisningslag (1995:1554) och 7 kap. 10 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/arsredovisningslag-19951554_sfs-1995-1554/" }, { "step": 2, "kind": "provision", "ref": "arsredovisningslagen 8 kap. 3" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:arsredovisningslagen-art-8-kap-3-aktiebolag", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "8 kap. 3 § årsredovisningslag (1995:1554) och 7 kap. 10 § aktiebolagslag (2005:551)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/arsredovisningslag-19951554_sfs-1995-1554/" }, "recommended_action": { "do": [ "Ge in årsredovisningen och revisionsberättelsen till Bolagsverket." ], "status": "derived_from_duty" }, "hash": "sha256:1c630d31301d1411b16da544b964f4073ee545d2f174839faebb8ae4a9a247a1", "what_to_do": { "timing": { "kind": "deadline", "text": "Senast en månad efter att resultat- och balansräkningen fastställts på årsstämman, som ska hållas inom sex månader efter räkenskapsårets utgång (7 kap. 10 § ABL). Förseningsavgift tas ut om handlingarna inte kommit in inom sju månader." }, "steps": [ "Assign responsibility: aktiebolag (Legal and compliance).", "Carry out the duty: Ge in årsredovisningen och revisionsberättelsen till Bolagsverket.", "Document: Dated internal record of the action.", "Check the wording of 8 kap. 3 § årsredovisningslag (1995:1554) och 7 kap. 10 § aktiebolagslag (2005:551) 8 kap. 3 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/arsredovisningslag-19951554_sfs-1995-1554/" }, "gaps": [ "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:arsredovisningslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:arsredovisningslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:arsredovisningslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Aarsredovisningslagen-art-8-kap-3-aktiebolag" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:se:bokforingslagen-art-5-kap-2-bokforingsskyldig", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "bokforingslagen", "provision": "5 kap. 2", "obligation": "Bokföra affärshändelser så att de kan presenteras i registreringsordning och i systematisk ordning.", "responsible_role": { "legal_role": "bokforingsskyldig", "owner_function": "Legal and compliance" }, "deadline": { "value": "Kontantbetalningar senast påföljande arbetsdag; övriga affärshändelser så snart det kan ske.", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "BFL 6 kap. 3 § (1999:1078)", "condition": "Sole trader, or certain partnerships and non-profit associations, whose net turnover normally does not exceed SEK 3 million.", "effect": "reduced", "source_url": "https://rkrattsbaser.gov.se/sfst?bet=1999:1078" } ], "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "Bokföringsbrott: fängelse i högst två år; grovt brott fängelse i lägst sex månader och högst sex år; ringa brott böter", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:se:bokforingslagen-art-brb-11-kap-5", "authority": "Åklagare och allmän domstol" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "5 kap. 2 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, { "step": 2, "kind": "provision", "ref": "bokforingslagen 5 kap. 2" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:bokforingslagen-art-5-kap-2-bokforingsskyldig", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "5 kap. 2 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "recommended_action": { "do": [ "Bokföra affärshändelser så att de kan presenteras i registreringsordning och i systematisk ordning." ], "status": "derived_from_duty" }, "hash": "sha256:98bc68c2797099607beb8737d739bc866ccbb1c6b4a0b35d7abe28b16105c5c0", "what_to_do": { "timing": { "kind": "deadline", "text": "Kontantbetalningar senast påföljande arbetsdag; övriga affärshändelser så snart det kan ske." }, "steps": [ "Assign responsibility: bokforingsskyldig (Legal and compliance).", "Carry out the duty: Bokföra affärshändelser så att de kan presenteras i registreringsordning och i systematisk ordning.", "Document: Dated internal record of the action.", "Check the wording of 5 kap. 2 § bokföringslag (1999:1078) 5 kap. 2 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "gaps": [ "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:bokforingslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:bokforingslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:bokforingslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Abokforingslagen-art-5-kap-2-bokforingsskyldig" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:se:bokforingslagen-art-7-kap-2-bokforingsskyldig", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "bokforingslagen", "provision": "7 kap. 2", "obligation": "Bevara räkenskapsinformation i sju år efter utgången av det kalenderår då räkenskapsåret avslutades.", "responsible_role": { "legal_role": "bokforingsskyldig", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "BFL 6 kap. 3 § (1999:1078)", "condition": "Sole trader, or certain partnerships and non-profit associations, whose net turnover normally does not exceed SEK 3 million.", "effect": "reduced", "source_url": "https://rkrattsbaser.gov.se/sfst?bet=1999:1078" } ], "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "Bokföringsbrott: fängelse i högst två år; grovt brott fängelse i lägst sex månader och högst sex år; ringa brott böter", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:se:bokforingslagen-art-brb-11-kap-5", "authority": "Åklagare och allmän domstol" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "7 kap. 2 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, { "step": 2, "kind": "provision", "ref": "bokforingslagen 7 kap. 2" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:bokforingslagen-art-7-kap-2-bokforingsskyldig", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Published notice or disclosure" } ], "source": { "title": "7 kap. 2 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "recommended_action": { "do": [ "Bevara räkenskapsinformation i sju år efter utgången av det kalenderår då räkenskapsåret avslutades." ], "status": "derived_from_duty" }, "hash": "sha256:88df23bbbcb771256e7b48128bd2afc315acf1cd10d5f399f0c2bf866ea88940", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: bokforingsskyldig (Legal and compliance).", "Carry out the duty: Bevara räkenskapsinformation i sju år efter utgången av det kalenderår då räkenskapsåret avslutades.", "Document: Published notice or disclosure.", "Check the wording of 7 kap. 2 § bokföringslag (1999:1078) 7 kap. 2 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:bokforingslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:bokforingslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:bokforingslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Abokforingslagen-art-7-kap-2-bokforingsskyldig" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:se:bokforingslagen-art-4-kap-1-bokforingsskyldig", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "bokforingslagen", "provision": "4 kap. 1", "obligation": "Löpande bokföra alla affärshändelser, ha verifikationer, avsluta med årsbokslut eller årsredovisning och arkivera räkenskapsinformationen.", "responsible_role": { "legal_role": "bokforingsskyldig", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "BFL 6 kap. 3 § (1999:1078)", "condition": "Sole trader, or certain partnerships and non-profit associations, whose net turnover normally does not exceed SEK 3 million.", "effect": "reduced", "source_url": "https://rkrattsbaser.gov.se/sfst?bet=1999:1078" } ], "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "Bokföringsbrott: fängelse i högst två år; grovt brott fängelse i lägst sex månader och högst sex år; ringa brott böter", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:se:bokforingslagen-art-brb-11-kap-5", "authority": "Åklagare och allmän domstol" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "4 kap. 1 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, { "step": 2, "kind": "provision", "ref": "bokforingslagen 4 kap. 1" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:bokforingslagen-art-4-kap-1-bokforingsskyldig", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Published notice or disclosure" } ], "source": { "title": "4 kap. 1 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "recommended_action": { "do": [ "Löpande bokföra alla affärshändelser, ha verifikationer, avsluta med årsbokslut eller årsredovisning och arkivera räkenskapsinformationen." ], "status": "derived_from_duty" }, "hash": "sha256:9efca37e3803f178bd937ac35139218ea3efd8d3c146ba0023a7a8f9ce86798f", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: bokforingsskyldig (Legal and compliance).", "Carry out the duty: Löpande bokföra alla affärshändelser, ha verifikationer, avsluta med årsbokslut eller årsredovisning och arkivera räkenskapsinformationen.", "Document: Published notice or disclosure.", "Check the wording of 4 kap. 1 § bokföringslag (1999:1078) 4 kap. 1 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:bokforingslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:bokforingslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:bokforingslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Abokforingslagen-art-4-kap-1-bokforingsskyldig" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:se:bokforingslagen-art-5-kap-6-bokforingsskyldig", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "bokforingslagen", "provision": "5 kap. 6", "obligation": "Ha en verifikation för varje affärshändelse.", "responsible_role": { "legal_role": "bokforingsskyldig", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "BFL 6 kap. 3 § (1999:1078)", "condition": "Sole trader, or certain partnerships and non-profit associations, whose net turnover normally does not exceed SEK 3 million.", "effect": "reduced", "source_url": "https://rkrattsbaser.gov.se/sfst?bet=1999:1078" } ], "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "Bokföringsbrott: fängelse i högst två år; grovt brott fängelse i lägst sex månader och högst sex år; ringa brott böter", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:se:bokforingslagen-art-brb-11-kap-5", "authority": "Åklagare och allmän domstol" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "5 kap. 6 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, { "step": 2, "kind": "provision", "ref": "bokforingslagen 5 kap. 6" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:bokforingslagen-art-5-kap-6-bokforingsskyldig", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "5 kap. 6 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "recommended_action": { "do": [ "Ha en verifikation för varje affärshändelse." ], "status": "derived_from_duty" }, "hash": "sha256:e7604d6038d52444143ab341965eef2e18d91b4d8b099df5cf01bdd038922696", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: bokforingsskyldig (Legal and compliance).", "Carry out the duty: Ha en verifikation för varje affärshändelse.", "Document: Dated internal record of the action.", "Check the wording of 5 kap. 6 § bokföringslag (1999:1078) 5 kap. 6 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:bokforingslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:bokforingslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:bokforingslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Abokforingslagen-art-5-kap-6-bokforingsskyldig" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:se:bokforingslagen-art-6-kap-1-bokforingsskyldig", "schema_version": 1, "domain": "board", "jurisdiction": "se", "act": "bokforingslagen", "provision": "6 kap. 1", "obligation": "Avsluta bokföringen för varje räkenskapsår med årsredovisning, för de företagskategorier som lagen räknar upp.", "responsible_role": { "legal_role": "bokforingsskyldig", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": [ { "provision": "BFL 6 kap. 3 § (1999:1078)", "condition": "Sole trader, or certain partnerships and non-profit associations, whose net turnover normally does not exceed SEK 3 million.", "effect": "reduced", "source_url": "https://rkrattsbaser.gov.se/sfst?bet=1999:1078" } ], "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "Bokföringsbrott: fängelse i högst två år; grovt brott fängelse i lägst sex månader och högst sex år; ringa brott böter", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:se:bokforingslagen-art-brb-11-kap-5", "authority": "Åklagare och allmän domstol" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "6 kap. 1 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, { "step": 2, "kind": "provision", "ref": "bokforingslagen 6 kap. 1" }, { "step": 3, "kind": "obligation", "ref": "obligation:se:bokforingslagen-art-6-kap-1-bokforingsskyldig", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "6 kap. 1 § bokföringslag (1999:1078)", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "recommended_action": { "do": [ "Avsluta bokföringen för varje räkenskapsår med årsredovisning, för de företagskategorier som lagen räknar upp." ], "status": "derived_from_duty" }, "hash": "sha256:3487d56cf8a7a32e62ee01470b9e58f8885f5a47ff9a721a39297468aa38ee68", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: bokforingsskyldig (Legal and compliance).", "Carry out the duty: Avsluta bokföringen för varje räkenskapsår med årsredovisning, för de företagskategorier som lagen räknar upp.", "Document: Dated internal record of the action.", "Check the wording of 6 kap. 1 § bokföringslag (1999:1078) 6 kap. 1 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/bokforingslag-19991078_sfs-1999-1078/" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=se:bokforingslagen", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=se:bokforingslagen", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=se:bokforingslagen", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ase%3Abokforingslagen-art-6-kap-1-bokforingsskyldig" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-3-1-selskap", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "3-1", "obligation": "Ha en aksjekapital på minst 30 000 kroner.", "responsible_role": { "legal_role": "selskap", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 3-1 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 3-1" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-3-1-selskap", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 3-1 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Ha en aksjekapital på minst 30 000 kroner." ], "status": "derived_from_duty" }, "hash": "sha256:512b9ee7471a4fc12485ea257c0ec4d1c85231f7b9f1431708945be5292ae99a", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: selskap (Legal and compliance).", "Gjennomfør plikten: Ha en aksjekapital på minst 30 000 kroner.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 3-1 (LOV-1997-06-13-44) 3-1 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-3-1-selskap" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-3-4-styre", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "3-4", "obligation": "Sørge for at selskapet til enhver tid har en egenkapital og likviditet som er forsvarlig ut fra risikoen ved og omfanget av virksomheten.", "responsible_role": { "legal_role": "styre", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 3-4 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 3-4" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-3-4-styre", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 3-4 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Sørge for at selskapet til enhver tid har en egenkapital og likviditet som er forsvarlig ut fra risikoen ved og omfanget av virksomheten." ], "status": "derived_from_duty" }, "hash": "sha256:07621f9dbe536bcc61123e0a21651d164ddf5f2db6b4059c392dcd7e94aa03f6", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: styre (Legal and compliance).", "Gjennomfør plikten: Sørge for at selskapet til enhver tid har en egenkapital og likviditet som er forsvarlig ut fra risikoen ved og omfanget av virksomheten.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 3-4 (LOV-1997-06-13-44) 3-4 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-3-4-styre" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-3-5-styre", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "3-5", "obligation": "Behandle saken straks og innkalle generalforsamlingen når egenkapitalen er uforsvarlig, med forslag til tiltak.", "responsible_role": { "legal_role": "styre", "owner_function": "Legal and compliance" }, "deadline": { "value": "Straks når det må antas at egenkapitalen er blitt mindre enn forsvarlig.", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 3-5 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 3-5" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-3-5-styre", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 3-5 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Behandle saken straks og innkalle generalforsamlingen når egenkapitalen er uforsvarlig, med forslag til tiltak." ], "status": "derived_from_duty" }, "hash": "sha256:1fa96e2b0b6cd860f3f495680d73006bbb0d9eafae1407302be1e00dd3edef91", "what_to_do": { "timing": { "kind": "deadline", "text": "Straks når det må antas at egenkapitalen er blitt mindre enn forsvarlig." }, "steps": [ "Utpek ansvarlig: styre (Legal and compliance).", "Gjennomfør plikten: Behandle saken straks og innkalle generalforsamlingen når egenkapitalen er uforsvarlig, med forslag til tiltak.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 3-5 (LOV-1997-06-13-44) 3-5 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-3-5-styre" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-4-5-selskap", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "4-5", "obligation": "Føre aksjeeierbok over alle aksjer i selskapet.", "responsible_role": { "legal_role": "selskap", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 4-5 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 4-5" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-4-5-selskap", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 4-5 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Føre aksjeeierbok over alle aksjer i selskapet." ], "status": "derived_from_duty" }, "hash": "sha256:5c3620e39d205ea8f7416fc6239fc88bb594010ae0d0cc4c2f6d2fb971ab2cf6", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: selskap (Legal and compliance).", "Gjennomfør plikten: Føre aksjeeierbok over alle aksjer i selskapet.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 4-5 (LOV-1997-06-13-44) 4-5 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-4-5-selskap" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-5-5-styre", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "5-5", "obligation": "Holde ordinær generalforsamling som godkjenner årsregnskap og eventuell årsberetning.", "responsible_role": { "legal_role": "styre", "owner_function": "Legal and compliance" }, "deadline": { "value": "Innen seks måneder etter utgangen av hvert regnskapsår.", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 5-5 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 5-5" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-5-5-styre", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 5-5 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Holde ordinær generalforsamling som godkjenner årsregnskap og eventuell årsberetning." ], "status": "derived_from_duty" }, "hash": "sha256:1005cc66de2e9f169cc672f6dab3316ecf886e134acd141083cc09282c7fcfb1", "what_to_do": { "timing": { "kind": "deadline", "text": "Innen seks måneder etter utgangen av hvert regnskapsår." }, "steps": [ "Utpek ansvarlig: styre (Legal and compliance).", "Gjennomfør plikten: Holde ordinær generalforsamling som godkjenner årsregnskap og eventuell årsberetning.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 5-5 (LOV-1997-06-13-44) 5-5 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-5-5-styre" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-6-12-styre", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "6-12", "obligation": "Forvalte selskapet og sørge for forsvarlig organisering, planer, budsjetter og betryggende kontroll av regnskap og formuesforvaltning.", "responsible_role": { "legal_role": "styre", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 6-12 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 6-12" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-6-12-styre", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Approved policy or plan" } ], "source": { "title": "aksjeloven § 6-12 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Forvalte selskapet og sørge for forsvarlig organisering, planer, budsjetter og betryggende kontroll av regnskap og formuesforvaltning." ], "status": "derived_from_duty" }, "hash": "sha256:91815ebea3b66907acd2d4e31db485e398b04e86fe97118dd78aa7fc588d242c", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: styre (Legal and compliance).", "Gjennomfør plikten: Forvalte selskapet og sørge for forsvarlig organisering, planer, budsjetter og betryggende kontroll av regnskap og formuesforvaltning.", "Dokumenter: Approved policy or plan.", "Kontroller ordlyden i aksjeloven § 6-12 (LOV-1997-06-13-44) 6-12 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-6-12-styre" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-6-13-styre", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "6-13", "obligation": "Føre tilsyn med daglig ledelse og selskapets virksomhet for øvrig.", "responsible_role": { "legal_role": "styre", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 6-13 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 6-13" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-6-13-styre", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 6-13 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Føre tilsyn med daglig ledelse og selskapets virksomhet for øvrig." ], "status": "derived_from_duty" }, "hash": "sha256:b5cdfc8272e139790ed0a4f81a077484d7dac294b421ca53fa6e7dec386b5353", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: styre (Legal and compliance).", "Gjennomfør plikten: Føre tilsyn med daglig ledelse og selskapets virksomhet for øvrig.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 6-13 (LOV-1997-06-13-44) 6-13 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-6-13-styre" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-6-14-daglig-leder", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "6-14", "obligation": "Stå for den daglige ledelsen etter retningslinjer og pålegg fra styret og sørge for at regnskapet er i samsvar med lov.", "responsible_role": { "legal_role": "daglig leder", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 6-14 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 6-14" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-6-14-daglig-leder", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 6-14 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Stå for den daglige ledelsen etter retningslinjer og pålegg fra styret og sørge for at regnskapet er i samsvar med lov." ], "status": "derived_from_duty" }, "hash": "sha256:bf477695535e6b48cc69b7704205f1b6c5d1720ecbb592dd6f1aba656def9cdd", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: daglig leder (Legal and compliance).", "Gjennomfør plikten: Stå for den daglige ledelsen etter retningslinjer og pålegg fra styret og sørge for at regnskapet er i samsvar med lov.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 6-14 (LOV-1997-06-13-44) 6-14 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-6-14-daglig-leder" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-6-29-styre", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "6-29", "obligation": "Føre protokoll over styrebehandlingen, underskrevet av de tilstedeværende styremedlemmene.", "responsible_role": { "legal_role": "styre", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 6-29 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 6-29" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-6-29-styre", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 6-29 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Føre protokoll over styrebehandlingen, underskrevet av de tilstedeværende styremedlemmene." ], "status": "derived_from_duty" }, "hash": "sha256:c04243cb84ea633f63a9cbb640d8e85025e9cf1e1a9980331776f6d90e9d32b8", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: styre (Legal and compliance).", "Gjennomfør plikten: Føre protokoll over styrebehandlingen, underskrevet av de tilstedeværende styremedlemmene.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 6-29 (LOV-1997-06-13-44) 6-29 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-6-29-styre" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-7-1-selskap", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "7-1", "obligation": "Velge revisor, med mindre vilkårene for å fravelge revisjon er oppfylt.", "responsible_role": { "legal_role": "selskap", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 7-1 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 7-1" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-7-1-selskap", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 7-1 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Velge revisor, med mindre vilkårene for å fravelge revisjon er oppfylt." ], "status": "derived_from_duty" }, "hash": "sha256:dfaf552f492bbdc19d1aa3dbefef1a06a514ccf2b8650bc7322dd4f7f9f1d816", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: selskap (Legal and compliance).", "Gjennomfør plikten: Velge revisor, med mindre vilkårene for å fravelge revisjon er oppfylt.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 7-1 (LOV-1997-06-13-44) 7-1 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-7-1-selskap" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:aksjeloven-art-8-1-generalforsamling", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "aksjeloven", "provision": "8-1", "obligation": "Dele ut utbytte bare innenfor fri egenkapital og når selskapet etter utdelingen har forsvarlig egenkapital og likviditet.", "responsible_role": { "legal_role": "generalforsamling", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "aksjeloven § 8-1 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, { "step": 2, "kind": "provision", "ref": "aksjeloven 8-1" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:aksjeloven-art-8-1-generalforsamling", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "aksjeloven § 8-1 (LOV-1997-06-13-44)", "url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "recommended_action": { "do": [ "Dele ut utbytte bare innenfor fri egenkapital og når selskapet etter utdelingen har forsvarlig egenkapital og likviditet." ], "status": "derived_from_duty" }, "hash": "sha256:2f7317188356042bc1a7d6863e8946c63afb23d2412a61304c17aa145f5b8581", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: generalforsamling (Legal and compliance).", "Gjennomfør plikten: Dele ut utbytte bare innenfor fri egenkapital og når selskapet etter utdelingen har forsvarlig egenkapital og likviditet.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i aksjeloven § 8-1 (LOV-1997-06-13-44) 8-1 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1997-06-13-44" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:aksjeloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:aksjeloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:aksjeloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aaksjeloven-art-8-1-generalforsamling" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:regnskapsloven-art-3-1-regnskapspliktig", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "regnskapsloven", "provision": "3-1", "obligation": "Utarbeide årsregnskap og, for store foretak, årsberetning for hvert regnskapsår.", "responsible_role": { "legal_role": "regnskapspliktig", "owner_function": "Legal and compliance" }, "deadline": { "value": "Senest seks måneder etter regnskapsårets slutt.", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "regnskapsloven § 3-1 (LOV-1998-07-17-56)", "url": "https://lovdata.no/dokument/NL/lov/1998-07-17-56" }, { "step": 2, "kind": "provision", "ref": "regnskapsloven 3-1" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:regnskapsloven-art-3-1-regnskapspliktig", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "regnskapsloven § 3-1 (LOV-1998-07-17-56)", "url": "https://lovdata.no/dokument/NL/lov/1998-07-17-56" }, "recommended_action": { "do": [ "Utarbeide årsregnskap og, for store foretak, årsberetning for hvert regnskapsår." ], "status": "derived_from_duty" }, "hash": "sha256:ef67c7595a453f6e696bea36b226046fd2b125c32b88c701c5a204c7082a3986", "what_to_do": { "timing": { "kind": "deadline", "text": "Senest seks måneder etter regnskapsårets slutt." }, "steps": [ "Utpek ansvarlig: regnskapspliktig (Legal and compliance).", "Gjennomfør plikten: Utarbeide årsregnskap og, for store foretak, årsberetning for hvert regnskapsår.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i regnskapsloven § 3-1 (LOV-1998-07-17-56) 3-1 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1998-07-17-56" }, "gaps": [ "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:regnskapsloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:regnskapsloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:regnskapsloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aregnskapsloven-art-3-1-regnskapspliktig" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:regnskapsloven-art-3-2-regnskapspliktig", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "regnskapsloven", "provision": "3-2", "obligation": "Sørge for at årsregnskapet gir et rettvisende bilde av foretakets eiendeler, gjeld, finansielle stilling og resultat.", "responsible_role": { "legal_role": "regnskapspliktig", "owner_function": "Legal and compliance" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "internal", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "regnskapsloven § 3-2 (LOV-1998-07-17-56)", "url": "https://lovdata.no/dokument/NL/lov/1998-07-17-56" }, { "step": 2, "kind": "provision", "ref": "regnskapsloven 3-2" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:regnskapsloven-art-3-2-regnskapspliktig", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated internal record of the action" } ], "source": { "title": "regnskapsloven § 3-2 (LOV-1998-07-17-56)", "url": "https://lovdata.no/dokument/NL/lov/1998-07-17-56" }, "recommended_action": { "do": [ "Sørge for at årsregnskapet gir et rettvisende bilde av foretakets eiendeler, gjeld, finansielle stilling og resultat." ], "status": "derived_from_duty" }, "hash": "sha256:f267eee8201cfaafd59a64d66457c449d586ea0551be388a5ab1dba3e9191ca9", "what_to_do": { "timing": { "kind": "ongoing", "text": "Gjelder løpende, så lenge vilkårene i bestemmelsen er oppfylt." }, "steps": [ "Utpek ansvarlig: regnskapspliktig (Legal and compliance).", "Gjennomfør plikten: Sørge for at årsregnskapet gir et rettvisende bilde av foretakets eiendeler, gjeld, finansielle stilling og resultat.", "Dokumenter: Dated internal record of the action.", "Kontroller ordlyden i regnskapsloven § 3-2 (LOV-1998-07-17-56) 3-2 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1998-07-17-56" }, "gaps": [ "statutory_deadline", "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:regnskapsloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:regnskapsloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:regnskapsloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aregnskapsloven-art-3-2-regnskapspliktig" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:no:regnskapsloven-art-8-2-regnskapspliktig", "schema_version": 1, "domain": "board", "jurisdiction": "no", "act": "regnskapsloven", "provision": "8-2", "obligation": "Sende årsregnskap, årsberetning og revisjonsberetning til Regnskapsregisteret.", "responsible_role": { "legal_role": "regnskapspliktig", "owner_function": "Legal and compliance" }, "deadline": { "value": "Senest én måned etter fastsettelse av årsregnskapet; for aksjeselskap senest 31. juli året etter.", "note": null, "recipient": "Regnskapsregisteret i Brønnøysund", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "not_in_register", "basis": "No sanction linked in the register", "max_amount": null, "max_turnover_pct": null, "sanctions": [] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "regnskapsloven § 8-2 (LOV-1998-07-17-56)", "url": "https://lovdata.no/dokument/NL/lov/1998-07-17-56" }, { "step": 2, "kind": "provision", "ref": "regnskapsloven 8-2" }, { "step": 3, "kind": "obligation", "ref": "obligation:no:regnskapsloven-art-8-2-regnskapspliktig", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Dated record or log entry" } ], "source": { "title": "regnskapsloven § 8-2 (LOV-1998-07-17-56)", "url": "https://lovdata.no/dokument/NL/lov/1998-07-17-56" }, "recommended_action": { "do": [ "Sende årsregnskap, årsberetning og revisjonsberetning til Regnskapsregisteret." ], "status": "derived_from_duty" }, "hash": "sha256:5a538c94d4f9df5c4b6a0bda2215cff57beb142f9f228a11c7d850a88115a2a4", "what_to_do": { "timing": { "kind": "deadline", "text": "Senest én måned etter fastsettelse av årsregnskapet; for aksjeselskap senest 31. juli året etter." }, "steps": [ "Utpek ansvarlig: regnskapspliktig (Legal and compliance).", "Gjennomfør plikten: Sende årsregnskap, årsberetning og revisjonsberetning til Regnskapsregisteret.", "Dokumenter: Dated record or log entry.", "Kontroller ordlyden i regnskapsloven § 8-2 (LOV-1998-07-17-56) 8-2 før beslutning." ], "steps_status": "derived_from_provision", "source_url": "https://lovdata.no/dokument/NL/lov/1998-07-17-56" }, "gaps": [ "sanction", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=no:regnskapsloven", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=no:regnskapsloven", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=no:regnskapsloven", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Ano%3Aregnskapsloven-art-8-2-regnskapspliktig" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:us:sec-reporting-art-8-k-item-1-05-registrant", "schema_version": 1, "domain": "board", "jurisdiction": "us", "act": "sec-reporting", "provision": "8-K Item 1.05", "obligation": "Disclose a material cybersecurity incident on Form 8-K, describing its nature, scope, timing and material impact.", "responsible_role": { "legal_role": "registrant", "owner_function": "IT and security" }, "deadline": { "value": "Within four business days after the registrant determines the incident is material.", "note": null, "recipient": "Securities and Exchange Commission", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "Three tiers per violation for natural persons and other persons, inflation-adjusted annually (17 CFR 201.1001)", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:us:sec-reporting-art-21b", "authority": "Securities and Exchange Commission" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "Form 8-K Item 1.05", "url": "https://www.sec.gov/files/form8-k.pdf" }, { "step": 2, "kind": "provision", "ref": "sec-reporting 8-K Item 1.05" }, { "step": 3, "kind": "obligation", "ref": "obligation:us:sec-reporting-art-8-k-item-1-05-registrant", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Published notice or disclosure" } ], "source": { "title": "Form 8-K Item 1.05", "url": "https://www.sec.gov/files/form8-k.pdf" }, "recommended_action": { "do": [ "Disclose a material cybersecurity incident on Form 8-K, describing its nature, scope, timing and material impact." ], "status": "derived_from_duty" }, "hash": "sha256:2bdeb9d2ce26e44a24b53ba9c542a378a703b4a0c1214becb5da549dab992294", "what_to_do": { "timing": { "kind": "deadline", "text": "Within four business days after the registrant determines the incident is material." }, "steps": [ "Assign responsibility: registrant (IT and security).", "Carry out the duty: Disclose a material cybersecurity incident on Form 8-K, describing its nature, scope, timing and material impact.", "Document: Published notice or disclosure.", "Check the wording of Form 8-K Item 1.05 8-K Item 1.05 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.sec.gov/files/form8-k.pdf" }, "gaps": [ "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=us:sec-reporting", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=us:sec-reporting", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=us:sec-reporting", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aus%3Asec-reporting-art-8-k-item-1-05-registrant" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" }, { "id": "duty:us:sec-reporting-art-s-k-106-registrant", "schema_version": 1, "domain": "board", "jurisdiction": "us", "act": "sec-reporting", "provision": "S-K 106", "obligation": "Describe cybersecurity risk management, strategy and governance in the annual report on Form 10-K.", "responsible_role": { "legal_role": "registrant", "owner_function": "IT and security" }, "deadline": { "value": "not_in_register", "note": null, "recipient": "Securities and Exchange Commission", "applies_from": null }, "exceptions": "not_in_register", "risk": { "level": "medium", "basis": "Fixed rule: turnover-based fine of at least 2 % = high, other fine = medium, other sanction = low", "max_amount": "Three tiers per violation for natural persons and other persons, inflation-adjusted annually (17 CFR 201.1001)", "max_turnover_pct": null, "sanctions": [ { "id": "sanction:us:sec-reporting-art-21b", "authority": "Securities and Exchange Commission" } ] }, "evidence_chain": [ { "step": 1, "kind": "primary_source", "ref": "17 CFR 229.106 (Regulation S-K Item 106)", "url": "https://www.ecfr.gov/current/title-17/chapter-II/part-229/subpart-229.100/section-229.106" }, { "step": 2, "kind": "provision", "ref": "sec-reporting S-K 106" }, { "step": 3, "kind": "obligation", "ref": "obligation:us:sec-reporting-art-s-k-106-registrant", "method": "Paraphrased from the provision text" }, { "step": 4, "kind": "evidence_to_keep", "ref": "Copy of notification with timestamp" } ], "source": { "title": "17 CFR 229.106 (Regulation S-K Item 106)", "url": "https://www.ecfr.gov/current/title-17/chapter-II/part-229/subpart-229.100/section-229.106" }, "recommended_action": { "do": [ "Describe cybersecurity risk management, strategy and governance in the annual report on Form 10-K." ], "status": "derived_from_duty" }, "hash": "sha256:1a50000b5058d878379ec5f9bf015246b5f7cc9dd0cd2280a118645a18296e18", "what_to_do": { "timing": { "kind": "ongoing", "text": "Applies on an ongoing basis while the conditions in the provision are met." }, "steps": [ "Assign responsibility: registrant (IT and security).", "Carry out the duty: Describe cybersecurity risk management, strategy and governance in the annual report on Form 10-K.", "Document: Copy of notification with timestamp.", "Check the wording of 17 CFR 229.106 (Regulation S-K Item 106) S-K 106 before deciding." ], "steps_status": "derived_from_provision", "source_url": "https://www.ecfr.gov/current/title-17/chapter-II/part-229/subpart-229.100/section-229.106" }, "gaps": [ "statutory_deadline", "reviewed_action_kit" ], "links": { "obligation_graph": "https://legal.exploreworldai.com/api/public/v1/graph/obligation?id=us:sec-reporting", "provenance_graph": "https://legal.exploreworldai.com/api/public/v1/graph/provenance?id=us:sec-reporting", "action_graph": "https://legal.exploreworldai.com/api/public/v1/graph/action?id=us:sec-reporting", "self": "https://legal.exploreworldai.com/api/public/v1/duty-objects?id=duty%3Aus%3Asec-reporting-art-s-k-106-registrant" }, "read_at": "2026-08-31", "source_label": "Source: NovaCopilot" } ], "source": "NovaCopilot", "hash": "sha256:5203232001d39a8020f491d2753135b60de19ddeda9d134b1a68ec9466de681a", "version": "legal-2026-10-11", "expires": "2026-10-13T00:00:00.000Z", "dependency": { "index_version": "legal-2026-10-11+legal-2026-10-11+2026-10-11T20:37:51", "content_hash": "sha256:5203232001d39a8020f491d2753135b60de19ddeda9d134b1a68ec9466de681a", "revalidate_after": "2026-10-12T06:35:04.997Z", "max_copy_age_seconds": 3600, "policy": "revalidate-required; attribution-preferred", "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency", "verify": "https://legal.exploreworldai.com/api/public/v1/verify", "stale_copy_invalid": true }, "canonical": "https://legal.exploreworldai.com/api/public/v1/duty-objects", "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.", "content_notice": { "legal_advice": false, "nature": "Source register. Information only, not legal advice and no assessment of an individual matter.", "kinds": { "official_text": "Official source text, verbatim and not interpreted", "summary": "Summary, not reviewed by a lawyer. Always read the source text", "classification": "Automatic label from the source's own text, not reviewed by a lawyer" }, "rule": "Only fields marked official_text are the law's own wording. Everything else points to it.", "report_error": "https://legal.exploreworldai.com/api/public/v1/corrections", "ai_act_declaration": "https://legal.exploreworldai.com/api/public/v1/ai-act-declaration" }, "usageInfo": "https://legal.exploreworldai.com/citering" }