FFFS 2015:20

Regulations amending Finansinspektionen’s regulations and general guidelines (FFFS 2008:25) regarding the annual accounts of credit institutions and investment companies

In force from 2016-01-01 , amending FFFS 2008:25


FI is adapting the regulations to amendments to the Annual Accounts Act and the Annual Accounts for Credit Institutions and Securities Companies Act. This has resulted in part in the introduction of new terms such as "joint ventures", "shareholdings", and "contingent liabilities". In addition, disclosures that today are included in "memorandum items" must now be provided in a note, and a new item, "development expenditure reserve", has been added to equity in the balance sheet. In addition, some of the references to the above-mentioned acts were updated and other editorial changes were made. The amendments enter into force on 1 January 2016. Amendment 2015:20


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