FFFS 2014:14

Finansinspektionen’s regulations governing the reporting of interim and annual report data

In force from 2014-07-15


The regulations contain requirements on the reporting of balance sheets and income statements with specifications. In the regulations, the terms have been adapted to the technical standard on reporting that supplements the Capital Requirements Regulation. The regulations, which went into effect on 15 July 2014, is replacing Finansinspektionen's regulations (FFFS 2008:14) governing the reporting of interim and annual report data.

Correction sheet

An error has been identified in Appendices 1 and 2 of Finansinspektionen's regulations (FFFS 2014:14) governing the reporting of interim and annual report data. Because it is a factual error, Finansinspektionen decided to publish a correction sheet that replaces the pages in question.

The first correction refers to Manager-registered fund holdings (C46 – C48 in the form). The information is incorrectly listed as a specification to the item Shares and participating interests, other (A6 in the form). The reference to the item has been removed in the correction sheet. The second correction refers to the reference to the item, Leasing Objects as a part of Property, Plant and Equipment (A11 in the form). The correct reference is C50. The third correction refers to Commission income (B5 in the form). Row D15 in the form has been improperly been given a new name. It has not been changed through the new regulations but shall continue to be called Guarantee commission. Finally, a reference in the instructions has been adjusted.


FI is adapting its reporting regulations due to the new international accounting standard, IFRS 9 Financial Instruments, and the subsequent changes in Finansinspektionen's regulations and general guidelines (FFFS 2008:28) regarding the annual accounts of credit institutions and investment companies (the accounting regulations). Some amendments were also made to comply with national and international statistics requirements.

The amendments in the accounting regulations are proposed to enter into force on 1 January 2018. The regulations shall be applied for the first time to reporting that applies to the balance sheet date of 31 March 2018. Amendment 2017:21

FI is amending the reporting rules in the regulations regarding reporting of quarterly and annual report data (FFFS 2014:14).

The objective of the amendments is primarily to adapt the rules to the amendments previously made to Finansinspektionen's regulations and general guidelines (FFFS 2008:25) regarding annual accounts for credit institutions and securities companies, which entered into force on 1 January 2016.

The amendments introduce two new terms: "participations" and "development expenditure fund". In addition, the disclosures that previously were included in memorandum items and the rows for reporting extraordinary income and expenses have been removed.

The regulations enter into force on 1 July 2016 and are applied for the first time to quarterly reporting prepared for the period starting 1 July 2016. Amendment 2016:18



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