Regulatory Alerts2014-12-15
Regulations amending annual reporting requirements for credit institutions and investment firms
Finansinspektionen amended its regulations and general guidelines to update annual and interim reporting obligations for credit institutions and investment firms. The changes mandate specific disclosures in capital adequacy analyses, including return on assets and detailed prudential data aligned with EU Regulation No 575/2013. Additionally, the rules clarify the application of international accounting standards and require parent undertakings to provide country-specific financial information in consolidated accounts.
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