{"schema_version":1,"fetched_at":"2026-10-08T21:19:18.230Z","built_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:bokforingslagen:6-kap-8","jurisdiction":"se","law":{"key":"bokforingslagen","title":"Bokföringslag (1999:1078)","official_id":"SFS 1999:1078","official_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-1999-1078/","version_note":"Ändrad t.o.m. SFS 2024:342"},"label":"6 kap. 8 §","heading":null,"chapter":"6","in_force_from":null,"in_force_until":null,"text":"För varje sammandragen post i den balansräkning som skall ingå i årsredovisningen eller årsbokslutet skall, om inte postens sammansättning klart framgår av bokföringen i övrigt, de belopp som ingår i posten specificeras i en särskild förteckning, som inte behöver offentliggöras. Lag (2010:1514).","sha256":"b30bc27f72253128c270740a60ff51e335044fe5e10755e25b0d4b0a56591b37","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/se/bokforingslagen/6-kap-8","answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[],"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":"6 kap. 8 §","obligations":"not_in_register","practice":"not_in_register","risk":"not_in_register","authority_decisions":"not_in_register","authority_gap":{"reason":"no_authority","authority":null,"decided_by":"allmän domstol efter åtal från Ekobrottsmyndigheten","sv":"Ingen myndighet fattar beslut om bokföringsskyldigheten. Bokföringsbrott prövas av allmän domstol efter åtal, och Bokföringsnämnden ger bara allmänna råd.","en":"No authority decides on the duty to keep accounts. Bookkeeping offences are tried by general courts after prosecution; the Accounting Standards Board only issues guidance."},"praxis_line":"https://legal.exploreworldai.com/api/public/v1/praxis-line?jurisdiction=se&act=bokforingslagen","relations_hash":"3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."},"node":{"node_version":1,"id":"provision:se:bokforingslagen:6-kap-8","type":"provision","label":"6 kap. 8 §","heading":null,"text_sha256":"b30bc27f72253128c270740a60ff51e335044fe5e10755e25b0d4b0a56591b37","url":"https://legal.exploreworldai.com/lagtext/se/bokforingslagen/6-kap-8","version_note":"Ändrad t.o.m. SFS 2024:342","counts":{"obligations":0,"sanctions":0,"cases":0,"authority_decisions":0,"counterparts":2},"edges":[{"type":"counterpart_of","to":"law:no:bokforingsloven","label":"Bokføringsloven","basis":"curated_map:mp-v1"},{"type":"counterpart_of","to":"law:no:regnskapsloven","label":"Regnskapsloven","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:bokforingsloven","label":"Bokføringsloven"},{"id":"law:no:regnskapsloven","label":"Regnskapsloven"}]},"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-1999-1078/","machine_url":"https://data.riksdagen.se/dokument/sfs-1999-1078.text","text_sha256":"b30bc27f72253128c270740a60ff51e335044fe5e10755e25b0d4b0a56591b37"}],"confidence":{"score":0.65,"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":"Ingen myndighet fattar beslut om bokföringsskyldigheten. Bokföringsbrott prövas av allmän domstol efter åtal, och Bokföringsnämnden ger bara allmänna råd."}],"node_hash":"32109c997a008a16083dfa0f648a3546e0d07fb8aba62cc66d7cd5c3862c208c","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:bokforingsloven","label":"Bokføringsloven"},{"id":"law:no:regnskapsloven","label":"Regnskapsloven"}],"coverage":{"score":0.22,"covered":2,"of":9,"dimensions":{"duty_bearer":false,"action":false,"deadline":false,"evidence":false,"exceptions":false,"risk_level":false,"likely_outcomes":false,"historical_outcomes":true,"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"}],"gap_priority":null,"computed_at":"2026-10-08T21:19:18.230Z","consequence_hash":"181e0783baf0b67e19204d5d4aedd71d83a3dba17ac719b1f97e87373774189d","method":"Deterministisk härledning ur registret (skyldigheter, åtgärdskit, undantag, sanktioner, praxis, beslut). Inga modellgenererade relationer."}}}