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