Regulatory Alerts2022-02-28
Regulations amending Finansinspektionen’s regulations on annual accounts at insurance undertakings and institutions for occupational retirement provision
Finansinspektionen issued regulations amending the layout of balance sheets and specific reporting requirements for annual accounts at insurance undertakings and occupational retirement provision institutions. The amendments update Appendix 1 to define detailed asset and liability classifications, including investment assets and technical provisions, while modifying Section 30 of Appendix 3 to clarify the recognition of share premium reserves. These regulations entered into force on 9 February 2021 and apply to financial years commencing after 31 December 2020.
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