Regulatory Alerts2019-02-08
Amendments to Regulations on Annual Accounts for Credit Institutions and Securities Companies
Finansinspektionen issued these amendments to update the reporting requirements for credit institutions and securities companies regarding annual accounts and consolidated financial statements. The regulations introduce specific classifications for taken-over property, align held-for-trading securities with IFRS 9, and define detailed disclosure rules for fair value hierarchies and impairment losses. Additionally, the text establishes simplified disclosure exemptions for small unlisted securities companies and provides comprehensive guidelines for the presentation of income statement items and financial assets.
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