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Balance statistics (BAST)

The purpose of this survey is to illustrate the non-financial corporations’ contribution to different financial markets by showing the size of and the change in the financial assets and debts of the corporations. The main users are the National Accounts at SCB, the Riksbank, the Ministry of Finance and the National Institute of Economic Research.

Instructions

Read the instructions before you start, it makes the work easier.

BAST – in English (pdf)

BB-BAST – in English (pdf)

Time plan

Balance statistics is a quarterly survey and a letter with user id and password is sent out at the end of every quarter. The mail-in date is the 20th the month after the end of the quarter.

Your response

The obligation to provide information is mandatory under the Official Statistics Act (2001:99). The statistics for this survey are also regulated according to the Official Statistics Ordinance (2001:100) and SCB's Regulation (SCB-FS 2022:11).

The information that is submitted to Statistics Sweden is protected according to chapter 24 section 8 of the Public Access to Information and Secrecy Act (2009:400). When the information is published, no single workplace or enterprise will be able to be identified. Consultation has taken place with the Swedish Better Regulation Council.

Frequently asked questions

Is it possible to adjust incorrect data from previous quarters?

It is possible to adjust the opening balance if it is incorrect. If you do, please write a comment at the last page of the form so we can correct the earlier data if necessary.

How do I report total equity?

Corporations that are listed on a Swedish stock exchange (NASDAQ OMX, First North etc) report the total equity including the period’s profit/loss on line 50. 

Corporations that are not listed on a stock exchange report the total equity including the period’s profit/loss on line 51.

All other forms of corporations (general partnerships etc) report the total equity including the period’s profit/loss on line 52.

If the difference between opening and closing balance are accrued profits it should be reported as a positive transaction.

Is branches of foreign banks in Sweden considered Swedish?

Yes. Accounts in a Swedish branch of a foreign bank should be reported on line 10.

Should accrued interest be included in the opening and closing balance?

Yes, the period’s accrued interest is reported as a positive transaction and increases the closing balance. If the interest has been paid during the same period the transaction is zero and the closing balance is unchanged.

How are revaluations reported?

Revaluations are often both difficult and time-consuming to calculate. It might be easier to calculate the transactions. The difference between the opening and closing balances are transactions and revaluations so Closing balance – Opening balance – Transactions = Revaluations.

Which corporations are included in the survey?

The sample is drawn from all non-financial corporations with a sum of financial assets and debts of more than five million SEK. The approximately 600 largest corporations, based on financial assets and debts are always included in the survey. A sample is drawn from the remaining corporations. The survey also includes non-active corporations.

Can we get a respite?

Contact us if you are not able to send in the survey on time. There is usually no problem to extend the response time with one or two weeks, but you make our work easier by sending an e-mail or making a phone call. Don’t forget to mention your corporate identity number.

Can we fill out a paper form?

We don’t use paper forms any more but there is an empty Excel-form that you can fill out and send to us by e-mail or regular mail.

Publishing of the results

The results of the survey are published under the subject area Business activities. The data is also included as a part of the Financial accounts.

View the final statistics

See also

Example of the form in Excel

Example of the form in Excel

Contact us

Telephone
+46 10 479 60 65
Opening hours:
Weekdays: 09:00–16:00
Closed for lunch: 12.00–13.00

Simple URL: https://www.scb.se/basteng