{"schema_version":1,"fetched_at":"2026-10-08T17:06:57.495Z","built_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:aktiebolagslagen:9-kap-37","jurisdiction":"se","law":{"key":"aktiebolagslagen","title":"Aktiebolagslag (2005:551)","official_id":"SFS 2005:551","official_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2005-551/","version_note":"Ändrad t.o.m. SFS 2026:783"},"label":"9 kap. 37 §","heading":null,"chapter":"9","in_force_from":null,"in_force_until":null,"text":"Revisorn skall genast sända en kopia av revisionsberättelsen till Skatteverket, om revisionsberättelsen innehåller\n\n1. anmärkningar enligt 33 § andra stycket, eller\n\n2. uttalanden om att\n\n- årsredovisningen inte har upprättats i överensstämmelse med tillämplig lag om årsredovisning,\n\n- sådana upplysningar som skall lämnas enligt tillämplig lag om årsredovisning inte har lämnats,\n\n- styrelseledamöterna eller den verkställande direktören inte bör beviljas ansvarsfrihet gentemot bolaget, eller\n\n- bolaget inte har fullgjort en skyldighet som avses i 34 § 1- 3.","sha256":"2e1d8b6e430dff5722c09f2d8c26737dba45722f90ae67a3f1a904e02a70242d","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/aktiebolagslagen/9-kap-37","answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[{"id":"question:se:styrelsen-halften-av-aktiekapitalet-forbrukat","question":"Vad måste styrelsen göra när hälften av aktiekapitalet är förbrukat?","url":"https://legal.exploreworldai.com/fragor/fragat/styrelsen-halften-av-aktiekapitalet-forbrukat"}],"questions_index":"https://legal.exploreworldai.com/fragor/fragat","topics":"https://legal.exploreworldai.com/api/public/v1/topic-node","topic_answer":"https://legal.exploreworldai.com/api/public/v1/topic-answer?jurisdiction=eu&lang=en&q=","compliance_chain":"https://legal.exploreworldai.com/api/public/v1/compliance-chain","answers_sitemap":"https://legal.exploreworldai.com/sitemap-svar.xml","objects":{"note":"Machine objects for the same material: relations, risk, provenance, law graph, compliance.","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=act:{slug}","risk":"https://legal.exploreworldai.com/api/public/v1/risk","provenance":"https://legal.exploreworldai.com/api/public/v1/provenance","law_graph":"https://legal.exploreworldai.com/api/public/v1/graph/law","compliance":"https://legal.exploreworldai.com/api/public/v1/compliance","objects_sitemap":"https://legal.exploreworldai.com/sitemap-objekt.xml"},"source":"Source: NovaCopilot"},"relations":{"label":"9 kap. 37 §","obligations":"not_in_register","practice":"not_in_register","risk":"not_in_register","authority_decisions":"not_in_register","authority_gap":null,"praxis_line":"https://legal.exploreworldai.com/api/public/v1/praxis-line?jurisdiction=se&act=aktiebolagslagen","relations_hash":"3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."},"node":{"node_version":1,"id":"provision:se:aktiebolagslagen:9-kap-37","type":"provision","label":"9 kap. 37 §","heading":null,"text_sha256":"2e1d8b6e430dff5722c09f2d8c26737dba45722f90ae67a3f1a904e02a70242d","url":"https://legal.exploreworldai.com/lagtext/se/aktiebolagslagen/9-kap-37","version_note":"Ändrad t.o.m. SFS 2026:783","counts":{"obligations":0,"sanctions":0,"cases":0,"authority_decisions":0,"counterparts":1},"edges":[{"type":"counterpart_of","to":"law:no:aksjeloven","label":"Aksjeloven","basis":"curated_map:mp-v1"}],"timeline":"not_in_register","cross_jurisdiction":{"level":"law","mapping":"mp-v1","note":"Funktionell motsvarighet på lagnivå, inte paragraf för paragraf.","items":[{"id":"law:no:aksjeloven","label":"Aksjeloven"}]},"gaps":["obligations","sanctions","cases","authority_decisions"],"requires":"not_in_register","obligations":[],"sanctions":[],"on_breach":"not_in_register","compliance_impact":{"exposure":"unknown","rule":"high = sanktion och praxis eller beslut; medium = sanktion; low = skyldighet utan sanktion; unknown = ingen skyldighet i registret"},"evidence":[{"kind":"official_text","url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2005-551/","machine_url":"https://data.riksdagen.se/dokument/sfs-2005-551.text","text_sha256":"2e1d8b6e430dff5722c09f2d8c26737dba45722f90ae67a3f1a904e02a70242d"}],"confidence":{"score":0.5,"formula":"cs-v1","weights":{"text":0.4,"obligations":0.2,"cases":0.15,"authority_decisions":0.15,"counterparts":0.1},"note":"Mäter hur väl relationerna är belagda i registret, inte rättslig säkerhet."},"knowledge_gaps":[{"field":"obligations","status":"not_in_register","reason":"Ingen skyldighet för paragrafen finns i registret ännu."},{"field":"sanctions","status":"not_in_register","reason":"Ingen sanktion är kopplad till paragrafens skyldigheter i registret."},{"field":"cases","status":"not_in_register","reason":"Ingen dom i registret anger paragrafen i sin lagrumsförteckning."},{"field":"authority_decisions","status":"not_in_register","reason":"Inga publicerade myndighetsbeslut kopplade till paragrafen."}],"node_hash":"f106f8a91c909fbf46beb29934f7b1fa0acc954e7cd92359ed92efb69b99b706","method":"Deterministiska kanter ur registret och domstolarnas lagrumsförteckning; motsvarigheter ur kurerad karta mp-v1. Inga modellgenererade relationer.","source":"Source: NovaCopilot","consequence":{"consequence_version":1,"chain":["duty_bearer","action","deadline","evidence_required","exceptions","risk_level","likely_outcomes","historical_outcomes","related_rules"],"duties":"not_in_register","risk_level":{"level":"unknown","rule":"rl-v1: sanktion 2 + myndighetsbeslut 2 + praxis 1 + frist ≤30 dygn 1; ≥4 high, ≥2 medium, ≥1 low"},"likely_outcomes":"not_in_register","historical_outcomes":"not_in_register","related_rules":[{"id":"law:no:aksjeloven","label":"Aksjeloven"}],"coverage":{"score":0.11,"covered":1,"of":9,"dimensions":{"duty_bearer":false,"action":false,"deadline":false,"evidence":false,"exceptions":false,"risk_level":false,"likely_outcomes":false,"historical_outcomes":false,"related_rules":true},"formula":"cov-v1"},"confidence":{"score":0.3,"formula":"cf-v1: 0.3 + 0.14 per källbelagd dimension (roll, åtgärd, frist, undantag, praxis/beslut)","note":"Mäter belägg i registret, inte rättslig säkerhet."},"change_impact":{"level":"none_registered","repealed":false,"changed_last_365d":false,"new_practice_last_365d":0,"rule":"ci-v1: high = upphävd; medium = ändrad senaste året eller minst tre nya avgöranden; low = minst ett nytt avgörande","watch":"https://legal.exploreworldai.com/api/public/v1/changes?since=2025-10-08"},"gaps":[{"field":"duty_bearer","status":"not_in_register"},{"field":"action","status":"not_in_register"},{"field":"deadline","status":"not_in_register"},{"field":"evidence","status":"not_in_register"},{"field":"exceptions","status":"not_in_register"},{"field":"risk_level","status":"not_in_register"},{"field":"likely_outcomes","status":"not_in_register"},{"field":"historical_outcomes","status":"not_in_register"}],"gap_priority":null,"computed_at":"2026-10-08T17:06:57.495Z","consequence_hash":"0f194b5bcc551e10ea2fb682d8f03cdbf6c4f60a3bb35ba93ad84614a982b087","method":"Deterministisk härledning ur registret (skyldigheter, åtgärdskit, undantag, sanktioner, praxis, beslut). Inga modellgenererade relationer."}}}