A stable, well-functioning financial market for allA stable, well-functioning financial market for allFFFS 2022:7
Regulations amending Finansinspektionen’s regulations and general guidelines (FFFS 2019:23) regarding annual accounts at insurance undertakings and institutions for occupational retirement provision.
In force from 2023-01-01
,
amending
FFFS 2019:23
Summary
FI removes the references in the general guidelines to the international accounting standard IFRS 4 Insurance Contracts since it has been repealed. IFRS 17 Insurance Contracts replaces IFRS 4. FI also introduces general guidelines on exemption from applying IFRS 17 to annual accounts and consolidated annual accounts prepared in accordance with Chapter 7, sections 1−4 of the Annual Accounts at Insurance Undertakings Act (1995:1560).
FI also clarifies the provisions on accounting of discretionary components and deposit components.
The amendments enter into force on 1 January 2023. Amendment 2022:7
