There is no specific guidance on what constitutes financial difficulties. It is up to the employer to prove that there are financial difficulties and that they are not temporary and that the other requirements are met as well. The Swedish Agency for Economic and Regional Growth can request documentation from the employer to be able to asses whether or not there are financial difficulties at hand. Such documentation can consist of profit and loss statements and order pipeline before and after the Covid-19 outbreak. The Swedish Agency for Economic and Regional Growth decides on whether to grant support for short-time work. They have stated that it is not appropriate for companies to make large distributions of profit while at the same time getting state support for short-time work. If the agency sees that a company which has been granted support acts in a way that shows that it does not have severe financial difficulties, the support can be adjusted after the support has been granted.