Regulations amending Finansinspektionen’s regulations governing the reporting of interim and annual report data

Finansinspektionen’s Regulatory Code Publisher: Chief Legal Counsel Eric Leijonram, Finansinspektionen, Sweden, www.fi.se ISSN 1102-7460 This translation is furnished solely for information purposes. Only the printed version of the regulation in Swedish applies for the application of the law. 1 Regulations amending Finansinspektionen’s regulations (FFFS 2014:14) governing the reporting of interim and annual report data; decided 21 February 2023. Finansinspektionen prescribes pursuant to section 6 of the Supervision of Mortgage Credit Institutions Ordinance (1970:68); Chapter 5, section 2, point 17 of the Banking and Financing Business Ordinance (2004:329); and Chapter 6, section 1, point 56 of the Securities Market Ordinance (2007:572) that section 1 of and appendices 1 and 2 to Finansinspektionen’s regulations (FFFS 2014:14) governing the reporting of interim and annual report data shall have the following wording. Section 1 These regulations apply to

1. credit institutions and investment firms as defined in Chapter 1, section 1 of the Annual Accounts for Credit Institutions and Investment Firms Act (1995:1559),
2. foreign branches of Swedish credit institutions or investment firms,
3. branches in Sweden, of foreign credit institutions on the one hand and, on the other hand, of investment firms domiciled in a country outside of the European Economic Area (EEA),
4. groups where an investment firm is the parent company but is not a company as referred to in Chapter 1, section 2, first paragraph, point 7 c–g of the Credit Institutions and Investment Firms (Special Supervision) Act (2014:968).

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These regulations shall enter into force on 08 March 2023. SUSANNA GRUFMAN Emilia Dehlin FFFS 2023:8 Published on 27 February 2023

STANDARD REPORT INSTITUTION PERIOD INSTITUTION NUMBER HANDLED BY TELEPHONE NUMBER COMP. REG. NO. Amounts indicated in SEK without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET Lending to credit institutions (A3) C1 Sveriges Riksbank C2 Swedish banks C3 Swedish credit market corporations C4 Swedish investment firms C5 Foreign credit institutions C6 Other credit institutions Lending to the general public (A4) C7 Swedish local authorities C8 Swedish non-financial corporations C9 Swedish households, except self-employed C10 Swedish self-employed C11 Swedish households' non-profit organisations C12 Swedish National Debt Office C13 Swedish insurance companies C14 Swedish UCITS and non-UCUTS C15 Other Swedish general public C16 Foreign general public Swedish non-financial corporations according to SNI (C8) C17 A. Agriculture, forestry and fishing C18 B. Mining and quarrying C19 C. Manufacturing C20 D. Electricity, gas, steam and air conditioning supply C21 E. Water collection, treatment and supply C22 F. Construction C23 G. Wholesale and retail trade, repair of motor vehicles and motorcycles C24 H. Transportation and storage C25 I. Accommodation and food service activities C26 J. Information and communication activities C27 K. Financial and insurance activities C28 L. Real estate activities C29 M. Professional, scientific and technical activities C30 N. Administrative and support service activities C31 O. Public administration and defence C32 P. Education C33 Q. Health care C34 R. Arts, entertainment and recreation C35 S. Other service activities C36 T. Activities of households as employers C37 U. Activities of extraterritorial organisations C38 Other, non-allocated, max 10% of C8 (for securities companies 100% of C8) Lending to the general public for securities trading (A4) C39 Loans exceeding collateral value C40 Additional collateral pledged by customers

STANDARD REPORT INSTITUTION PERIOD INSTITUTION NUMBER HANDLED BY TELEPHONE NUMBER COMP. REG. NO. Amounts indicated in SEK without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET Shares and participations, other (A6) C41 Shares C42 Derivative instruments C43 UCITS and non-UCITS C44 – thereof Swedish-registered C45 Other UCITS and non-UCITS, Swedish-registered C46 Manager-registered fund holding, Swedish households C47 Manager-registered fund holdings, Swedish non-financial corporations C48 Manager-registered fund holdings, other Property, plant and equipment (A12) C49 Equipment C50 Leasing objects C51 Land and buildings for own premises C52 Land and buildings taken over for protection of claims C53 Other, land and buildings Leasing objects (C50) C54 Sveriges Riksbank C55 Swedish banks C56 Swedish credit market corporations C57 Swedish investment firms C58 Foreign credit institutions C59 Other credit institutions Leasing objects (C50) C60 Swedish local authorities C61 Swedish non-financial corporations C62 Swedish households, except self-employed C63 Swedish self-employed C64 Swedish households' non-profit organisations C65 Swedish National Debt Office C66 Swedish insurance companies C67 Swedish UCITS and non-UCUTS C68 Other Swedish general public C69 Foreign general public Other assets (A14) C70 Derivative instruments C71 Tax asset C72 Claims on securities settlement proceeds C73 Other

STANDARD REPORT INSTITUTION PERIOD INSTITUTION NUMBER HANDLED BY TELEPHONE NUMBER COMP. REG. NO. Amounts indicated in SEK without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET Lending to credit institutions and the general public (A3, A4) Normal loan receivables and non-performing loans C74 Carrying amount for normal loan receivables C75 Carrying amount for non-performing loans after provisions, total C76 Carrying amount for non-performing loans after provisions, for which reserves were made Loan receivables in stage 1 C77 Carrying amount for loan receivables in stage 1 before provisions Provisions Stage 1 C78 Opening balance for provisions for loan receivables C79 Increase in provisions attributable to new or acquired loan receivables C80 Reduction in provisions attributable to removed loan receivables C81 Change in provisions attributable to changes in credit risk C82 Change in provisions attributable to modified loan receivables C83 Reduction in provisions attributable to loan receivables written off C84 Other adjustments C85 Closing balance, provisions for loan receivables (C78:C84) C86 Paid in from write-offs in previous periods C87 The period's write-offs directly against the income statement Loan receivables in stage 2 C88 Carrying amount for loan receivables in stage 2 before provisions Provisions Stage 2 C89 Opening balance for provisions for loan receivables C90 Increase in provisions attributable to new or acquired loan receivables C91 Reduction in provisions attributable to removed loan receivables C92 Change in provisions attributable to changes in credit risk C93 Change in provisions attributable to modified loan receivables C94 Reduction in provisions attributable to loan receivables written off C95 Other adjustments C96 Closing balance, provisions for loan receivables (C89:C95) C97 – of which for, acquired credit-impaired portfolios, accumulated changes to expected losses for remaining maturity C98 Paid in from write-offs in previous periods C99 The period's write-offs directly against the income statement Loan receivables in stage 3 C100 Carrying amount for loan receivables in stage 3 before provisions Provisions Stage 3 C101 Opening balance for provisions for loan receivables C102 Increase in provisions attributable to new or acquired loan receivables C103 Reduction in provisions attributable to removed loan receivables

STANDARD REPORT INSTITUTION PERIOD INSTITUTION NUMBER HANDLED BY TELEPHONE NUMBER COMP. REG. NO. Amounts indicated in SEK without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET C104 Change in provisions attributable to changes in credit risk C105 Change in provisions attributable to modified loan receivables C106 Reduction in provisions attributable to loan receivables written off C107 Other adjustments C108 Closing balance, provisions for loan receivables (C101:C107) C109 – of which for, acquired credit-impaired portfolios, accumulated changes to expected losses for remaining maturity C110 Paid in from write-offs in previous periods C111 The period's write-offs directly against the income statement Loan receivables granted a concession C112 Carrying amount for loan receivables granted a concession, total C113 Accumulated provisions for loan receivables granted a concession Provisions for off-balance sheet items C114 Accumulated provisions for commitments and issued financial guarantees Closing balance, provisions for loan receivables (C85, C96, C108) C115 Swedish local authorities C116 Swedish non-financial corporations C117 Swedish households, except self-employed C118 Swedish self-employed C119 Swedish households' non-profit organisations C120 Swedish National Debt Office C121 Swedish insurance companies C122 Swedish UCITS and non-UCUTS C123 Other Swedish general public C124 Foreign general public C125 Other provisions (non-general public) Swedish non-financial corporations according to SNI (C116) C126 A. Agriculture, forestry and fishing C127 B. Mining and quarrying C128 C. Manufacturing C129 D. Electricity, gas, steam and air conditioning supply C130 E. Water collection, treatment and supply C131 F. Construction C132 G. Wholesale and retail trade, repair of motor vehicles and motorcycles C133 H. Transportation and storage C134 I. Accommodation and food service activities C135 J. Information and communication activities C136 K. Financial and insurance activities C137 L. Real estate activities C138 M. Professional, scientific and technical activities C139 N. Administrative and support service activities

STANDARD REPORT INSTITUTION PERIOD INSTITUTION NUMBER HANDLED BY TELEPHONE NUMBER COMP. REG. NO. Amounts indicated in SEK without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET C140 O. Public administration and defence C141 P. Education C142 Q. Health care C143 R. Arts, entertainment and recreation C144 S. Other service activities C145 T. Activities of households as employers C146 U. Activities of extraterritorial organisations C147 Other, non-allocated, max 10% of C113 (for securities companies 100% of C116) Liabilities to credit institutions (A18) C148 Sveriges Riksbank C149 Swedish banks C150 Swedish credit market corporations C151 Swedish investment firms C152 Foreign credit institutions C153 Other credit institutions Deposits and borrowing from the general public (A19) C154 Deposits C155 – thereof deposits from Swedish insurance companies C156 Borrowing C157 – thereof borrowing from Swedish insurance companies Deposits and borrowing from the general public (A19) C158 Swedish local authorities C159 Swedish non-financial corporations C160 Swedish households, except self-employed C161 Swedish self-employed C162 Swedish households' non-profit organisations C163 Swedish National Debt Office C164 Swedish insurance companies C165 Swedish UCITS and non-UCUTS C166 Other Swedish general public C167 Foreign general public Swedish non-financial corporations according to SNI (C159) C168 A. Agriculture, forestry and fishing C169 B. Mining and quarrying C170 C. Manufacturing C171 D. Electricity, gas, steam and air conditioning supply C172 E. Water collection, treatment and supply C173 F. Construction C174 G. Wholesale and retail trade, repair of motor vehicles and motorcycles C175 H. Transportation and storage C176 I. Accommodation and food service activities C177 J. Information and communication activities C178 K. Financial and insurance activities

STANDARD REPORT INSTITUTION PERIOD INSTITUTION NUMBER HANDLED BY TELEPHONE NUMBER COMP. REG. NO. Amounts indicated in SEK without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET C179 L. Real estate activities C180 M. Professional, scientific and technical activities C181 N. Administrative and support service activities C182 O. Public administration and defence C183 P. Education C184 Q. Health care C185 R. Arts, entertainment and recreation C186 S. Other service activities C187 T. Activities of households as employers C188 U. Activities of extraterritorial organisations C189 Other, non-allocated, max 10% of C156 (for securities companies 100% of C159) Other liabilities (A22) C190 Derivative instruments C191 Tax liabilities C192 Liabilities on securities settlement proceeds C193 Other

Appendix 2 Instructions for the Standard Report form Undertakings with foreign branches should prepare the report for the parent undertaking and all branches. The information should correspond to the annual and interim accounts prepared by these undertakings. In these instructions, foreign refers to counterparts outside of Sweden. Branches of foreign credit institutions and securities companies in Sweden are considered Swedish counterparts. Information should be submitted in rows A36–48 and B29–34 with regard to the scope of the effect of the Fair Value Option on the balance sheet and income statement, respectively. Groups with a balance sheet total exceeding SEK 1 billion may submit information rounded to the closest million. Example: – Balance sheet total SEK 12,345,678,000 – Rounded off to SEK 12,346,000,000 Specify all amounts in SEK without a decimal point. Please note that the total must balance even when rounding. When income statement items have a negative effect on profit, this is indicated by using a minus sign (–). This also applies when filling in the specifications. Balance sheet items are normally entered without a sign. If a balance sheet item has a negative effect on the balance sheet total, a minus sign (–) should be used. This also applies to specifications of balance sheet items. Reporting quarterly information Interim account information is reported in accordance with sections A–E: – Balance sheet (A) – Income statement (B) – Specifications: Balance sheet (C) – Specifications: Income statement (D) – Specifications: Foreign Swedish branches (E) Reporting annual account information In addition to reporting interim account information, information about annual accounts is reported in accordance with section F. Branch reporting Foreign branches of Swedish credit institutions and securities companies and Swedish branches of foreign credit institutions and securities companies should report the following information where applicable:

– Section A All information – Section B All information – Section C C74–C114 – Section D D23–D33, D34–D36, D51–D53 – Section E reported only by foreign branches of Swedish credit institutions and securities companies. – Section F F37–F55, F72–F77 Reporting exceptions Securities companies and groups in accordance with section 1, point 4 that only consist of securities companies do not need to report the following information: – Section C C17–C38, C126–C147 Securities companies in accordance with section 1, point 1, branches in accordance with section 1, points 2 and 3 and groups in accordance with section 1, point 4 do not need to report the following information: – Section C C44, C46–C48 A. Balance sheet A3 A18 Credit institutions (sector code as of 2014-10-01) Credit institution refers to Statistics Sweden’s sector code sector codes with the following designation: Central banks Banks (except central banks) Banking branches of foreign banks Housing credit institutions Other monetary credit market corporations Monetary securities brokerage companies and investment firms Non-monetary credit market corporations Non-monetary securities brokerage companies and investment firms A4 A19 General public Everything that does not refer to credit institutions is defined as general public. C41–C45 Shares and participations UCITS and non-UCITS are reported under shares and participations. Swedish-registered UCITS and non-UCITS are reported under C44. C46–C48 UCITS and non-UCITS, Swedish-registered Holdings of Swedish funds are specified at the level of Swedish households, Swedish non-financial corporations, other Swedish owners as well as foreign and own holdings. A17 A35 Group receivables and group liabilities A company’s receivables and liabilities in all group companies are reported here. Group companies are defined in accordance with Chapter 1, section 4 of the Annual Accounts for Credit Institutions and Securities Companies Act (1995:1559).

Groups that belong to other groups should report receivables and liabilities in group companies separately from the group submitting the report. A20 Issued securities Repurchased own issued securities should be deducted from this balance sheet item. The deduction consists of the amounts of the repurchased securities included in the previously reported debt. A25 Subordinated liabilities Repurchased own subordinated debt should be deducted from this balance sheet item. The deduction consists of the amounts of the repurchased securities included in the previously reported liabilities. A36–A48 Effects of the Fair Value Option This information refers to assets and liabilities measured in accordance with the Fair Value Option and specifications of these assets and liabilities. The four largest types of instruments of assets and liabilities in terms of amounts should be specified together with another item, if needed, so that the specification agrees with the total. If there are fewer than four instruments, specify all of them. B. Income statement B29–B34 Unrealised profit in profit/loss for the year, per instrument This information refers to the types of instruments with the largest amounts measured according to the Fair Value Option. The amounts should be significant, and a maximum of four types of instruments need to be specified. C. Specifications: Balance sheet C2 C55 C149 Swedish banks Swedish banks refers to banking companies, savings banks, member banks and branches of foreign banks in Sweden. C3 C56 C150 Swedish credit market corporations Credit market corporations refers to companies licensed in accordance with the Banking and Financing Business Act (2004:297). Swedish credit market corporations also include Svenska Skepps­hypotekskassan and Sveriges Allmänna Hypoteksbank, as well as branches of foreign credit companies in Sweden. C4 C57 C151 Swedish investment firms Companies licensed in accordance with the Securities Market Act (2007:528) and branches of foreign investment firms in Sweden. C5 C58 Foreign credit institutions

C152 Foreign credit institutions , including international banking organisations as defined in Chapter 1, section 1 of the Annual Accounts for Credit Institutions and Securities Companies Act (1995:1559). C7–C16 C60–C69 C115–C125 C158–C167 Sector classification The sectors are defined in accordance with Standard Classification by Institutional Sector for 2014 (INSEKT 2014). For more information about sector codes, please contact Statistics Sweden. Companies that have access to Statistics Sweden’s company database can use the database to classify the sectors in the same way as in the specification. C17–C38 C126–C147 C168–C189 Industry classification Industry classification of the sector, Swedish non-financial corporations (sector code 110). The industries are defined in accordance with Swedish Standard Industrial Classification for 2007 (SNI 2007). For more information about SNI codes, please contact Statistics Sweden. Companies that have access to SCB's company database can use the database to classify the industries in the same way as in the specification. C39 Loans exceeding collateral value Refers to loans not covered by collateral based on the national industry association’s recommended collateral values or the company’s internal collateral values. If the company’s internal collateral values exceed the national industry association’s recommendations, the loan amount exceeding the collateral value should be calculated using the industry association’s recommended collateral value. The amount is reported gross and does not take into account any additional pledged collateral. C40 Additional collateral pledged by customers The value of additional collateral with regard to loans exceeding the collateral value. C74–C76 Non-performing loans Loan receivables should be classified as non-performing loans if they fulfil the criteria in Part II, points 213–216 of Annex V of Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council. When classifying loan receivables as non￾performing loans, points 222, 226 and 227 in the implementing regulation should also be applied. Loan receivables cease to be non-performing loans when all criteria in points 228 and 231 of the implementing regulation have been met.

The sum of items C74 and C75 should agree with the sum of the items “Lending to credit institutions” and “Lending to the general public”. C74 Carrying amount for normal loan receivables Refers to the carrying amount for all loan receivables that have not been classified as non-performing loans. C75 Carrying amount for non-performing loans after provisions, total Refers to the carrying amount after provisions for all loan receivables that have been classified as non-performing loans in accordance with the definition of non-performing loans that is stated in C74–C76. C76 C77 C88 C100 C79–C80 C90–C91 C102–C103 C81 C92 C104 C82 C93 Carrying amount for non-performing loans after provisions, for which reserves were made Refers to the carrying amount after provisions for all loan receivables that have been classified as non-performing loans in accordance with the definition above for which provisions have been made. Carrying amount for loan receivables in stage 1 before provisions For credit loss stage 1, carrying amount for loan receivables shall be reported net, i.e., excluding provisions made in stage 1. Carrying amount for loan receivables in stage 2 before provisions For credit loss stage 2, carrying amount for loan receivables shall be reported net, i.e., excluding provisions made in stage 2. Carrying amount for loan receivables in stage 3 before provisions For credit loss stage 3, carrying amount for loan receivables shall be reported net, i.e., excluding provisions made in stage 3. Increase in provisions attributable to new or acquired loan receivables/Decrease in provisions attributable to removed loan receivables Refers to the increase or decrease in provisions according to the instructions in Part II, points 159, 160 and 164(b) of Annex V according to Commission Implementing Regulation (EU) No 2017/1443. Change in provisions attributable to changes in credit risk Refers to the change (net) in provisions attributable to changes in credit risk according to the instructions in Part II, points 161 and 162 of Annex V according to Commission Implementing Regulation (EU) No 2017/1443. Change in provisions attributable to modified loan receivables

C105 C83 C94 C106 C84 C95 C107 C86 C98 C110 C87 C99 C111 Refers to the change (net) in provisions attributable to modified loan receivables according to the instructions in Part II, point 164(c) of Annex V according to Commission Implementing Regulation (EU) No 2017/1443. Reduction in provisions attributable to loan receivables written off Refers to reduction in provisions attributable to loan receivables written off according to the instructions in Part II, points 164 (a) and 165 of Annex V according to Commission Implementing Regulation (EU) No 2017/1443. Other adjustments Refers to the change (net) in provisions attributable to other adjustments and changes attributable to updates to the institutions’ methods for estimating estimated losses on loan receivables according to the instructions in Part II, points 163 and 166 of Annex V according to Commission Implementing Regulation (EU) 2017/1443. Paid in from write-offs in previous periods Refers to payments for recoveries that were written off in previous years and are reported directly in the income statement. The period's write-offs directly against the income statement Refers to amounts written off directly against the income statement according to the instructions in Part II, point 165 of Annex V according to Commission Implementing Regulation (EU) No 2017/1443. C97 C109 – of which for, acquired credit-impaired portfolios, accumulated changes to expected losses for remaining maturity Refers to amounts for provisions of loan receivables in loss stages 2 and 3 that, for acquired credit-impaired portfolios, constitute accumulated changes to expected losses during remaining maturity C112 Carrying amount for loan receivables granted a concession, total Refers to the carrying amount after provisions for all loan receivables that have been granted a concession. Loan receivables shall be classified as having been granted a concession if they fulfil the criteria in Part II, points 240–244 and 252–254 of Annex V ii/// according to Commission Implementation Regulation (EU) 2017/1443. When classifying loan receivables as having been granted a concession, point 255 of the implementing regulation should also be applied. This classification ceases to apply when all criteria in points 256–260 of the implementing regulation have been met. C113 Accumulated provisions for loan receivables granted a concession Refers to accumulated provisions for loan receivables granted a concession in accordance with the above.

C114 Accumulated provisions for commitments and issued financial guarantees Refers to accumulated provisions for loan commitments, issued financial guarantees and other commitments in credit loss stages 1, 2 and 3.

D. Specifications: Income statement D37–D41 Personnel costs Provisions for profit sharing schemes are reported under “Bonuses and commission”. E. Specifications: Foreign Swedish branches E1–E8 Dealings Dealings refer to the position and profit/loss with regard to the Swedish portion of the parent company. Dealings with other branches should therefore not be included. Loan receivables, loan liabilities, interest income and interest expenses are specified here. F. Specifications: Annual accounts F72 Number of employees Employees also include persons who are temporarily absent, but that still have a tie to the workplace. Part-time employees and seasonal employees should be included. Volunteers are not included. The number of employees should be calculated as an annual average. F73 Number of employees as full-time equivalents The number of employees should be measured as an annual average and recalculated to full-time equivalents in accordance with the Swedish Accounting Standards Board’s general guidelines (BFNAR 2006:11) regarding threshold values, points 7–11. F74 Number of worksites A worksite is a company or part of a company domiciled in a specific geographic location. Examples of worksites include offices, call centres, archives and IT premises. The worksite should have been active for the entire financial year or parts thereof, and business should have been conducted at least four hours/day. Working from home and similar arrangements are not included. F77 Number of ATMs owned by credit institution ATMs refer to various machines that conduct electronic banking services: cash withdrawal machines and machines for deposits, transfers and currency exchange.