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