K3 compliance checklist
Checklist item |
Responsible |
|---|---|
Full consolidation applied for all controlled subsidiaries |
Group consolidation team |
Equity method applied for all associates |
Group consolidation team |
Proportional consolidation applied for joint ventures (where elected) |
Group consolidation team |
Acquisition method applied for all business combinations |
Group consolidation team |
Goodwill amortized over agreed useful life (maximum period confirmed) |
Group consolidation team |
Balance sheet accounts translated at END (balansdagskurs) |
System administrator |
P&L accounts translated at AVG (genomsnittskurs) |
System administrator |
Equity accounts translated at HISTAVG (historisk kurs) — not opening rate |
System administrator |
Omräkningsdifferens posted within equity (not OCI) |
Group consolidation team |
All three IC elimination steps completed |
Group consolidation team |
Minoritetsintresse calculation reviewed |
Group consolidation team |
Deferred tax on PPA confirmed |
Group consolidation team |
Koncernbalansräkning passes control check |
Group consolidation team |
Koncernresultaträkning passes control check |
Group consolidation team |
Finance controller has formally approved consolidated statements |
Finance controller |