The amendments entail that the regulations are adapted to the change in the provisions regarding the accounting of share premium reserves in the Annual Accounts at Credit Institutions, Securities Companies and Insurance Undertakings Ordinance (1995:1560) and the Annual Accounts Act (1995:1554).
The amendments enter into force on 9 February 2021. They must be applied to financial years commencing after 31 December 2020. Amendment 2021:1