Regulatory Alerts2023-04-03
Regulations amending Finansinspektionen’s regulations on annual accounts for insurance and occupational pension undertakings
Finansinspektionen issued regulations amending its guidelines on annual accounts for insurance undertakings and institutions for occupational retirement provision to align with specific contingency reserve rules. The amendments clarify that untaxed reserves must be recognized separately on the balance sheet or in notes, with consolidated statements breaking them down into deferred tax liabilities and restricted equity components based on dividend permissions. These regulations entered into force on 6 July 2021 and apply to financial years commencing on or after 1 January 2021.
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