2023-05-04
Finansinspektionen issued regulations amending FFFS 2014:14 to update the reporting requirements for interim and annual report data for credit institutions and investment firms. The amendments introduce detailed specifications for balance sheet items, including granular classifications for lending, shares, and provisions for non-performing loans across three credit loss stages. These regulations entered into force on 8 March 2023 and apply to various domestic and foreign branches of financial institutions.