82:T170c,

Den svenska koden för bolagsstyrning kommenteras här punkt för punkt av författaren som bl.a. sätter in reglerna i sitt aktiebolagsrättsliga sammanhang, redogör för kodgruppens förarbeten och beaktar de remissyttranden som haft stort inflytande på kodens slutgiltiga lydelse. Författaren har i framställningen särskilt inriktat sig på den praktiska tillämpningen av reglerna och på att ge de läsare som avser att snabbt implementera koden i sin bolagsstyrning handfasta råd och anvisningar. Kommentaren avslutas t.ex. med en utförlig checklista för implementering av koden.

Boken uppdateras under våren 2006 med hänsyn till bl.a. nya aktiebolagslagen. En ny andra upplaga beräknas utkomma under maj månad.Se länk för närmare information om nya upplagan

Bolagsstyrningskoden.

Förord
Förkortningar

Svensk kod för bolagsstyrning
I. Inledning

1 En svensk kod för bolagsstyrning
1.1 Syfte och principiella utgångspunkter
1.2 Målgrupp
1.3 Följ eller förklara
1.4 Innehåll och form

2 Svensk bolagsstyrning i internationell belysning

II. Ägarroll och ägaransvar

III. Regler för bolagsstyrning

1 Bolagsstämma
1. Inledande text
1.1 Kallelse m.m.
1.1.1 Tid och ort för bolagsstämma
1.1.2 Aktieägares initiativrätt
1.1.3 Anmälan till bolagsstämma

1.2 Deltagande på distans
1.2.1 Modern kommunikationsteknik

1.3 Styrelsens, ledningens och revisorns närvaro
1.3.1 Närvaro vid bolagsstämma
1.3.2 Förslag utarbetat av utskott

1.4 Genomförande
1.4.1 Ordförande vid ordinarie stämma
1.4.2 Justerare
1.4.3 Språk
1.4.4 Ordförandens roll
1.4.5 Protokoll

2 Tillsättning av styrelse och revisor
2 Inledande textavsnitt

2.1 Valberedning
2.1 Inledande textavsnitt
2.1.1 Valberedningens utseende
2.1.2 Valberedningens sammansättning
2.1.3 Offentliggörande och information

2.2 Tillsättning av styrelse
2.2.1 Förslag till ledamöter och arvode
2.2.2 Underlag till förslag
2.2.3 Presentation av valberedningens förslag i kallelse; information
2.2.4 Presentation av valberedningens förslag vid stämma och redogörelse för dess arbete
2.2.5 Närvaro
2.2.6 Arvode och annan ersättning till styrelseledamöterna
2.2.7 Incitamentsprogram

2.3 Tillsättning av revisor
2.3.1 Valberedning för revisorsval
2.3.2 Förslag till val och arvodering av revisor
2.3.3 Information till aktieägarna
2.3.4 Presentation och motivering av förslag
2.3.5 Revisors närvaro

3 Styrelse

3.1 Uppgifter
3.1.1 Styrelsens uppgifter
3.1.2 Årlig utvärdering

3.2 Storlek och sammansättning m.m.
3.2 Inledande textavsnitt
3.2.1 Styrelsens sammansättning
3.2.2 Styrelsens storlek, suppleanter
3.2.3 Styrelseledamöter från bolagsledningen
3.2.4 Oberoende i förhållande till bolaget
3.2.5 Oberoende i förhållande till huvudägare
3.2.6 Styrelseledamots mandattid

3.3 Styrelseledamöter
3.3 Inledande textavsnitt
3.3.1 Övriga uppdrag
3.3.2 Självständig bedömning och kompletterande information
3.3.3 Styrelseledamots kunskap om bolaget m.m.
3.3.4 Introduktionsutbildning

3.4 Styrelseordförande
3.4 Inledande textavsnitt
3.4.1 Val och fyllnadsval
3.4.2 Avgående verkställande direktör som ordförande
3.4.3 Arbetande styrelseordförande
3.4.4 Ordförandens uppgifter

3.5 Arbetsformer
3.5.1 Arbetsordning och andra instruktioner i aktiebolaget
3.5.2 Delegation till utskott
3.5.3 Utvärdering av verkställande direktören
3.5.4 Beslut i ärende utanför dagordningen
3.5.5 Styrelsesekreterare
3.5.6 Styrelsens protokoll

3.6 Finansiell rapportering
3.6 Inledande textavsnitt

3.6.1 Årsredovisning och delårsrapport
3.6.2 Försäkran och underskriftsmening
3.6.3 Översiktlig granskning

3.7 Intern kontroll och internrevision
3.7 Inledande textavsnitt

3.7.1 Intern kontroll och uppföljning
3.7.2 Rapport och revisorsgranskning
3.7.3 Utvärdering av behov av internrevision

3.8 Arbete med redovisnings- och revisionsfrågor
3.8 Inledande textavsnitt

3.8.1 Upplysningar om kvalitetssäkring och kommunikation med revisor
3.8.2 Revisionsutskott
3.8.3 Revisionsutskottets uppgifter
3.8.4 Möte med revisorerna

4 Bolagsledning

4.1 Verkställande direktörens uppgifter
4.1 Inledande textavsnitt
4.1.1 Ansvar för informationsunderlag
4.1.2 Väsentliga uppdrag utanför bolaget

4.2 Ersättning till bolagsledningen
4.2 Inledande textavsnitt
4.2.1 Ersättningsutskottet
4.2.2 Principer för ersättning till bolagsledningen
4.2.3 Aktie- och aktiekursrelaterade incitamentsprogram

5 Information om bolagsstyrning

5.1 Bolagsstyrningsrapport
5.1.1 Rapport till årsredovisning
5.1.2 Kodens tillämpning
5.1.3 Kvalitetssäkring
5.1.4 Bolagsstyrningsrapportens innehåll

5.2 Rapport om intern kontroll
5.2.1 Rapport om intern kontroll
5.3 Information på hemsida
5.3.1 Särskild avdelning för bolagsstyrningsfrågor

Ikraftträdande och förvaltning

Bilaga Checklista för implementering

Källförteckning
Sakregister

Kodgruppens betänkanden, engelsk kodtext m.m. kan också beställas:
Svensk kod för bolagsstyrning. Betänkande av Kodgruppen. SOU 2004:130

Swedish Code of Corporate Governance. Engelsk översättning av kodens text i särtrycket till SOU 2004:130

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