Regulatory Alerts2022-02-28
Regulations amending Finansinspektionen’s regulations and general guidelines regarding annual reports at credit institutions and securities companies
Finansinspektionen amended its regulations and general guidelines (FFFS 2008:25) to update disclosure requirements for annual and interim reports of credit institutions and securities companies. The changes mandate that capital adequacy analyses explicitly reference consolidated situations under EU Regulations 575/2013 and 2019/2033, while introducing new sections for securities companies to disclose prudential information and for financial conglomerates to report own funds and capital requirements. Additionally, the amendments clarify that international accounting standards apply to consolidated financial statements and require specific disclosures regarding remuneration, compliance, and capital adequacy for parent companies and financial holding companies.