RegAlert | FIN-FSA Regulations and guidelines 14/2012Added · Updated
Regulations and Guidelines on Accounting, Financial Statements, and Management Reports: Insurance Companies, Occupational Pension Insurance Companies, Insurance Associations, Insurance Ownership Companies, Branches of Third-Country Insurance Companies, and Statutory Pension Institutions
The Finnish Financial Supervisory Authority (Finanssivalvonta) issued Regulations and Guidelines 14/2012, which establish the accounting, financial statement, and management reporting requirements for various insurance and pension entities. These regulations, effective from January 1, 2013, have been amended multiple times through 2023 to address changes in investment distribution, solvency calculations, and reporting forms. The document serves as the central regulatory framework for financial reporting within the Finnish insurance and occupational pension sectors.
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These regulations and guidelines are unfortunately available only in Finnish and Swedish. Please find a link to the Swedish version here.
Regulations and Guidelines 14/2012 (pdf)
Regulations and Guidelines on Accounting, Financial Statements, and Management Reports: Insurance Companies, Occupational Pension Insurance Companies, Insurance Associations, Insurance Ownership Companies, Branches of Third-Country Insurance Companies, and Statutory Pension Institutions
effective from 1.1.2013
amended 31.3.2023
Attachment Information
Regulations and Guidelines 14/2012
(pdf) Regulations and Guidelines on Accounting, Financial Statements, and Management Reports: Insurance Companies, Occupational Pension Insurance Companies, Insurance Associations, Insurance Ownership Companies, Branches of Third-Country Insurance Companies, and Statutory Pension Institutions (version 7)
More Information
Request for Comments 6/2013
Regulations and Guidelines on Accounting, Financial Statements, and Management Reports for the Insurance Sector - Change to the Annexes Regarding Investment Distribution at Current Values
Request for Comments 9/2015
Regulations and Guidelines on Accounting, Financial Statements, and Management Reports for the Insurance Sector
Request for Comments 10/2015
Regulations and Guidelines Issued by the Financial Supervisory Authority Regarding the Calculation of the Solvency Margin and Investment Diversification for Pension Institutions Engaging in Statutory Pension Insurance, as well as Other Amendments to the Regulations and Guidelines
Request for Comments 4/2017
Amendments to the Regulations and Guidelines for the Insurance Sector, as well as Data Collection Forms and Their Guidelines
Request for Comments 21.11.2018
Amendments to the Regulations and Guidelines for the Insurance Sector, as well as Data Collection Forms and Their Guidelines
Request for Comments 25.9.2019
Amendments to the Financial Supervisory Authority's Regulations and Guidelines 14/2012 and 15/2012, as well as Data Collection Tables
Comments Received on the Draft Regulations and Guidelines
Comments Received with Request for Comments 6/2013, 14.10.2013 (ref. no. FIVA 20/01.00/2013)
Federation of Finnish Financial Services
Ministry of Social Affairs and Health
Finnish Occupational Pension Insurers TELA ry
Feedback on Received Comments
Comments Received with Request for Comments 9/2015, 7.12.2015 (ref. no. FIVA 13/01.00/2015)
Feedback on Received Comments
Comments Received with Request for Comments 10/2015, 10.12.2015, (ref. no. FIVA 12/01.00/2015)
Feedback on Received Comments
Comments Received with Request for Comments 4/2017, 2.10.2017, (ref. no. FIVA 11/01.00/2017)
Finnish Financial Services Federation
Finnish Occupational Pension Insurers Tela ry
Feedback on Received Comments
Comments Received with Request for Comments 21.11.2018 (ref. no. FIVA/13/01.00/2018)
Summary of Comments
Comments Received with Request for Comments 25.9.2019 (ref. no. FIVA 16/01.00/2019)
Finnish Financial Services Federation
(pdf)
Finnish Occupational Pension Insurers TELA ry
(pdf)
Ministry of Finance
(pdf)
Summary of Comments
(pdf)
Comments Received with Request for Comments 22.11.2022 (case ID FIVA/2022/1654)
Summary of Comments
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Lineage: In force
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Source: Finnish Financial Supervisory Authority — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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