The ready reckoner describes which criteria apply to entertainment, gifts, healthy living, conferences and other things related to entertainment and how these costs should be entered in the accounts. In certain cases, the president can decide on exemptions from the applicable internal value limits (Stockholm University’s maximum limits). On each occasion, approval must be requested in advance by the head of department/equivalent. Exceeding the amounts without the president's consent may mean that the person who acted as host for the event becomes personally liable for the excess amount.
NB:  From 1 July 2017, there is no right to compensation for input VAT for costs entered in the accounts as entertainment.