Regulatory Alerts2012-01-01 | FIN-FSA Regulations and guidelines 15/2012Regulations and Guidelines on Accounting, Financial Statements and Management Reports: Pension Funds and Pension Foundations
The Finnish Financial Supervisory Authority (FIN-FSA) issues regulations and guidelines governing accounting, financial statements, and management reports specifically for pension funds and pension foundations. These rules, effective from January 1, 2013 and last amended on January 18, 2022, establish the mandatory reporting standards for these entities. The document serves as the authoritative reference for compliance with financial reporting obligations within the Finnish pension sector.
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