Regulatory Alerts2012-01-01 | FIN-FSA Regulations and guidelines 14/2012Regulations 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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