Finansinspektionen’s regulations regarding the obligation of some financial firms to submit information for official statistics (FFFS 2024:3)

Finansinspektionen’s Regulatory Code Publisher: Chief Legal Counsel Eric Leijonram, Finansinspektionen, Sweden, www.fi.se ISSN 1102-7460 This translation is furnished solely for information purposes. Only the printed version of the regulation in Swedish applies for the application of the law. 1 Finansinspektionen’s regulations regarding the obligation of some financial firms to submit information for official statistics; decided 12 March 2024. Finansinspektionen prescribes the following pursuant to section 15 of the Official Statistics Ordinance (2001:100). Scope
Section 1 These regulations apply to

1. risk and development capital companies that belong to the subsector Other
   financial intermediaries, except insurance corporations and pension funds (S.125), according to the European System of National and Regional Accounts 2010 (ENS 2010), and
2. undertakings that belong to the subsector Captive financial institutions and money
   lenders, (S.127), according to ENS 2010. Quarterly reporting
   Section 2 An undertaking, upon request from Statistics Sweden, shall submit the
   information set out in Appendix 1.
   The information shall apply to the conditions for the immediately preceding quarter. Statistics Sweden shall have received the data no later than 25 April, 21 July, 21 October and 24 January, respectively. Annual reporting
   Section 3 The undertakings referred to in section 1, point 1, upon request from
   Statistics Sweden, shall submit every year the information set out in Appendix 2. The information shall apply to the conditions for the immediately preceding financial year. Statistics Sweden shall have received the information no later than 31 May the following year. How information is reported
   Section 4 The data referred to in sections 2 and 3 shall be submitted in accordance
   with the instructions available on Statistics Sweden’s website. FFFS 2024:3 Published on 18 March 2024

FFFS 2024:3
2

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1. These regulations shall enter into force on 01 April 2024. With regard to quarterly
   reporting, the regulations shall be applied for the first time to data that should be submitted for Q1 2024. With regard to annual reporting, the regulations shall be applied for the first time to information that shall be submitted for the financial year starting 01 January 2024 or later the same year.
2. These regulations repeal Finansinspektionen’s regulations (FFFS 2016:14)
   regarding the obligation of some financial firms to submit information for balance sheet statistics. DANIEL BARR Wiveca Wahlqvist Blumenthal

Quarterly data for the official statistics on the financial market (undertakings in S.125 and S.127) Financial assets Amounts are shown in SEK thousand e.g., SEK 500,000 is written as 500 Position (market value) +/- shall be specified Position (market value) Assets Reported in SEK thousand Opening balance Unrealised changes in value Transactions net purchased/sold Closing balance Bank balances 10 thereof foreign 101 Units in UCITS and non-UCITS 11 thereof foreign-registered 111 Financial derivatives 12 thereof foreign 121 Certificates 14 thereof foreign 148 Bonds (including debentures and convertibles) 15 thereof foreign 157 Lending, short-term loans and deposits excluding bank balances (not Group loans) 13 thereof foreign 131 Lending, long-term loans (no intra-Group loans) 16 thereof foreign 161 Lending to group enterprises 18 thereof foreign group enterprises 181 Holdings of shares and participations (including shares in group enterprises and associated companies) Reported in SEK thousand Transactions net purchased/sold +/- shall be specified Swedish listed shares (market values) 30 Swedish unlisted shares (book values) 31 thereof group enterprises or associated companies 312 Other Swedish shares (book values) 34 Foreign listed shares (market values) 32 Foreign unlisted shares (book values) 33 thereof group enterprises or associated companies 332 Other foreign shares (book values) 35

Equity, Untaxed reserves and Liabilities:
Amounts are shown in SEK thousand e.g., SEK 500,000 is written as 500 Position (market value) +/- shall be specified Position (market value) Total equity: Reported in SEK thousand Opening balance Unrealised changes in value Transactions net purchased/sold Closing balance Swedish unlisted companies (book values) 50 thereof repurchase of own shares 501 Swedish unlisted companies (book values) 51 Other types of companies (book values) 52 Untaxed reserves: Reported in SEK thousand Opening balance Closing balance Untaxed reserves for unlisted companies 511 Untaxed reserves for other types of companies 512 Position (market value) +/- shall be specified Position (market value) Liabilities: Reported in SEK thousand Opening balance Unrealised changes in value Transactions net purchased/sold Closing balance Financial derivatives 20 thereof foreign 201 thereof staff convertibles, NOTE! both Swedish and non-Swedish 202 Certificates 22 Bond, debentures and convertible loans (excluding convertible debt securities to staff) 23 Borrowing, short-term loans (excluding loans to group enterprises) 21 thereof foreign 211 Borrowing, long-term loans (excluding loans to group enterprises) 25 thereof foreign Borrowing from group enterprises 251 27 thereof foreign group enterprises 271

Investment undertaking, Year Annual data for the official statistics on the financial market area undertakings in S.125 Profit and Loss Statement Amounts in SEK thousand Dividends on shares and participations 001 Interest income 002 Exchange rate differences (for loans) (specify sign +/-) 003 Sale of securities (refers to undertakings that trade in shares, etc.) 004 Other financial income 005 TOTAL REVENUE 010 Interest expenses (specify sign -) 011 Other financial costs (specify sign -) 012 Sale of securities (refers to undertakings that trade in shares, etc.) (specify sign -) 013 Cost of administration (specify sign -) 014 Other expenses (specify sign -) 015 TOTAL OPERATING EXPENSES (specify sign -) 020 Profit before depreciation/amortisation 030 Depreciation property, plant and equipment (specify sign -) 031 Profit/loss before capital gains, etc. 040 Capital gains on shares sold 041 Capital gains for other securities 042 Extraordinary income 043 Capital losses on shares sold (specify sign -) 044 Capital losses on other securities (specify sign -) 045 Change in value of shares and participations (specify sign +/-) 046 Change in value of other financial assets (specify sign +/-) 047 Extraordinary expenses (specify sign -) 048 Profit/loss before appropriations and taxes 050 Change in untaxed reserves (specify sign +/-) 051 Impairment of shares and participations (specify sign -) 052 Impairment of other financial non-current assets (specify sign -) 053 Group contributions – received (specify sign +/-) 054 Group contributions – paid (specify sign -) 055 Shareholder contributions (specify sign +/-) 056 Other appropriations (specify sign +/-) 057 Profit/loss before tax 060 Tax on profit/loss for the year (specify sign -) 061 Other taxes (specify sign -) 062 Net result for the year 070

Investment undertaking, Year Balance sheet per closing date Assets 101 111 112 121 131 132 133 134 135 138 136 137 141 142 151 152 153 154 155 156 157 158 161 162 163 164 171 181 191 192 Amounts in SEK thousand Subscribed capital unpaid Intangible assets Tangible assets Accounts at the Riksbank Loans and accommodation bills financial corporations other corporations other Swedish borrowers foreign borrowers Receivables with Group undertakings Swedish of which financial corporations foreign Other receivables Prepaid expenses and accrued income of which accrued interest Convertible loans Government bonds Other bonds & subordinated debenture Treasury bills Municipal paper Commercial paper Bank paper Other paper Overnight money Financial derivatives Shares in CIUs of which foreign Shares and participations Cash and bank balances Balance sheet total of which in foreign currency

Investment undertaking, Year Balance sheet per closing date Change in equity Link from Profit/loss row 070 Link from row 191 Link from row 192 Link from Profit/loss row 070 Link from row 201 Equity and liabilities 201 202 203 204 205 211 221 222 231 233 232 241 242 243 251 252 253 254 255 261 262 271 272 281 282 291 292 Amounts in SEK thousand Equity, total Share capital Restricted funds Unrestricted funds/profit/loss brought forward Profit/loss for the year 0 Untaxed reserves Provisions of which pension provisions Liabilities to Group undertakings Swedish of which financial corporations Foreign Bonds and subordinated debentures Certificates Convertible loans Loans and unsecured borrowings/// Banks Other financial firms Other non-financial firms Other lenders Foreign lenders Company’s tax liability Other liabilities Accrued expenses and deferred income of which accrued interest Financial derivatives Overnight money Balance sheet total 0 of which in foreign currency 0 Reported opening equity (= UB previous accounting period) 401 402 403 404 411 421 431 432 435 436 441 433 434 451 461 471 481 Amounts in SEK thousand Effect of new accounting principles (IFRS) (specify sign +/-) Change in fair value reserve Change in market value Realised via the profit and loss statement New issue including share premium reserve Provision for revaluation reserve and bonus issue toward revaluation of non-current assets Shareholder contributions (specify sign +/-) Redemption of treasury shares (specify sign -) Expenses for acquisition of treasury shares (specify sign -) Income from divestment of own shares Dividends (specify sign -) Shareholder contributions (specify sign +/-) Tax effect of group contributions (specify sign +/-) Other changes (specify sign +/-) Net result for the year 0 Closing equity 0 Proposed dividend

Investment undertaking, Year New issue of own shares and participations during the financial year Amounts in SEK thousand Liquidated amount subscribed by Swedish subscribers 300 Foreign subscribers 301 Total newly issued capital 302 Holdings of shares and participations as per the closing date Share holdings in 501 502 603 604 605 606 Amounts in SEK thousand Swedish listed companies (market values) Financial corporations Non-financial corporations Other Swedish corporations (book value) Financial corporations Non-financial corporations Foreign listed corporations*(market values) Other foreign corporations (book value) Equity transactions during the financial year 701 702 703 704 705 706 Transaction value in SEK thousand Liquidated subscriptions for new shares and other purchases Sales Redemption Shareholder contribution paid Other transactions Swedish listed shares Financial corporations Non-financial corporations Other Swedish shares Financial corporations Non-financial corporations Foreign shares Foreign listed shares Other foreign shares