2019-08-23
Finansinspektionen issued regulations amending FFFS 2008:25 to mandate specific capital adequacy and own funds disclosures in the annual and interim reports of credit institutions and securities companies. The amendments require that information from EU Regulation 575/2013 and Commission Implementing Regulation 1423/2013 be included in the capital adequacy analysis, with clear distinctions between individual and consolidated reporting. Additionally, interim reports must disclose significant changes to own funds since the previous financial year and reference other frequently disclosed prudential information.