Financial Sector Accounting, Financial Statements and Management Report

These regulations and guidelines are unfortunately available only in Finnish and Swedish. Please find a link to the Swedish version here.

Regulations and Guidelines 2/2016 (pdf)

Financial Sector Accounting, Financial Statements and Management Report

Effective from 29.3.2016

Amended 2.12.2022

Regulations and Guidelines 2/2016
Financial Sector Accounting, Financial Statements and Management Report (version 3) (pdf)

More information

Request for Comments 11/2015
Finanssivalvonnan rahoitussektorin kirjanpitoa, tilinpäätöstä ja toimintakertomusta koskevat määräykset ja ohjeet

Request for Comments 6/2017
Finanssivalvonnan rahoitussektorin kirjanpitoa, tilinpäätöstä ja toimintakertomusta koskevat määräykset ja ohjeet

Request for Comments 18.10.2018
Finanssivalvonnan rahoitussektorin kirjanpitoa, tilinpäätöstä ja toimintakertomusta koskevat määräykset ja ohjeet

Comments received on the draft regulations and guidelines

Comments received on Request for Comments 18.8.2022 (ref. no. FIVA/2022/996)

Summary of Comments

Comments received on Request for Comments 18.10.2018 (ref. no. FIVA 11/01.00/2018) Summary of Comments

Comments received on Request for Comments 11/2015, 14.12.2015, (ref. no. FIVA 11/01.00/2015)

Federation of Finnish Financial Services

OP Cooperative

Bank of Finland

Ministry of Finance

Feedback on received comments

Comments received on Request for Comments 6/2017, 2.11.2017, (ref. no. FIVA 14/01.00/2017)

Federation of Finnish Financial Services

OP Group

Bank of Finland

Ministry of Finance

Feedback on received comments

FIN-FSA regulations and guidelines

Commencement of activities

Payment institutions and persons providing payment services without a licence

Consumer credit providers and peer-to-peer loan intermediaries

Organisation of supervised entities’ operations

Organisation of alternative investment fund management and procedures

Outsourcing in supervised entities belonging to the financial sector

Reporting of mortgage bank operations

Alternative investment fund managers

Organisation of investment services and procedures

Preventing Money Laundering and Terrorist Financing

Customer due diligence related to compliance with sanctions regulation and national freezing orders

Risk management

Risk reporting by credit institutions

Reporting of funding plans

Management of operational risk in supervised entities of the financial sector

Management of credit risk and assessment of creditworthiness by supervised entities in the financial sector

Risk management concerning mortgage bank operations

Accounting, financial statements and management report

Regulations and guidelines on accounting, financial statements and management report: Insurance companies, occupational pension insurance companies, insurance associations, insurance holding companies, branches of third-country insurance companies and pension institutions established by law

Regulations and guidelines on accounting, financial statements and management report: Pension funds and pension foundations

Regulations on accounting, financial statements and management report: Sickness funds and funeral and severance allowance funds

Financial sector regulations and guidelines on reporting of financial information (FINREP)

Financial Sector Accounting, Financial Statements and Management Report

Capital adequacy

Common European Reporting (COREP)

Regulations and Guidelines related to the Capital Requirements Regulation

Prudential reporting for investment firms (IF)

Conduct of Business

Methods used to calculate the maximum compensation charged for early repayment of housing loans

Disclosure of expenses and returns of long-term savings agreements and insurance policies

Calculation of maximum loan-to-value ratio

Procedures to be followed in banking services

Management of default risks in consumer lending

Operations of securities markets

Takeover bid and the obligation to launch a bid

Public insider register of market participants, occupational pension insurance companies and fund management companies

Third-country trading counterparties

Regulations and guidelines on disclosure obligation

Insurance operations