FFFS 2015:12

Finansinspektionen’s regulations and general guidelines regarding annual accounts at insurance undertakings

Repealed 2020-01-01 see FFFS 2019:23


The regulations apply to insurance undertakings. They replace Finansinspektionen's regulations and general guidelines (FFFS 2008:26) on annual reporting by insurance companies.

The regulations introduce requirements on insurance undertakings' external accounting. Furthermore, the disclosure requirements on the discount rate used by the undertaking have been expanded. The provisions regarding KPIs has been adapted to the requirements and terms that apply following the implementation of the Solvency II Directive, and the breakdown into lines of insurance has been adapted to the national supervision reporting. Furthermore, Finansinspektionen is transferring to these regulations the regulations on the disclosure of reporting-related disclosures regarding remuneration and benefits to members of management set out in Finansinspektionen's general guidelines (FFFS 2011:2) on remuneration policy in insurance undertakings, fund management companies, exchanges, clearing organisations and institutions for the issuance of electronic money.

FFFS 2015:12 is currently not available in English.


FI has adjusted the references in its regulations due to the new international accounting standards, IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, and amended provisions regarding the bookkeeping obligation for foreign insurance providers' branches in Sweden.

The changes will enter into force on 1 October 2017. They will be applied to annual accounts, annual reports, consolidated reports and interim reports prepared for financial years starting on 1 January 2018 or later. amendments. 2017:17

FI is adapting the regulations to the changes made to the act on annual reports at insurance undertakings and the changes made to the Annual Accounts Act due to the implementation of the EU's new accounting directive.

FI clarifies accounting terms, introduces new items in equity, adapts the presentation of the balance sheet and income statement and introduce changes regarding intangible assets and note disclosures. FI also introduces a new provision on how an insurance undertaking must report the obligatory financing contribution to Swedish Motors Insurers.

The amendments enter into force on 31 March 2016 and are applied to financial years commencing after 31 December 2015. amendment 2016:13


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