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("Bokföringslagen")

unofficial translation

(excerpts)

Chapter 2

(...)

2 § The following legal entities are required to keep books according to the second to forth paragraphs:
not-for-profit organizations,
(…)

Legal entities mentioned in the first paragraph are required to maintain accounting records if the value of their assets, calculated according to § 4, exceed one and a half million Kroner (SEK).