2021-01-01 | FIN-FSA Regulations and guidelines 8/2021The Finnish Financial Supervisory Authority (FIN-FSA) issued regulations and guidelines effective January 1, 2022, establishing the basis for calculating liability for supplementary pension institutions. This document supersedes previous guidelines from 2012 regarding pension funds and pension foundations, specifically addressing the calculation of reserve liabilities. The regulatory framework is available exclusively in Finnish and Swedish, with no English translation provided in the source text.