Regulatory Alerts2017-09-27
Regulations amending Finansinspektionen’s regulations regarding annual accounts of credit institutions and investment companies
Finansinspektionen amended its regulations on annual accounts for credit institutions and investment companies to align reporting requirements with international accounting standards and clarify specific disclosure rules. The amendments introduce new provisions for syndicated loans, spot transactions, equity classification, and detailed notes on leased assets, pledged securities, and contingent liabilities. Additionally, the rules specify simplified accounting standards for small unlisted securities companies and mandate capital adequacy analyses in consolidated statements for financial holding companies.
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