FFFS 2016:12

Regulations amending Finansinspektionen’s regulations and general guidelines (FFFS 2011:27) regarding simplified annual reporting in insurance undertakings granted dispensation

In force from 2016-03-31 , amending FFFS 2011:27

Summary

FI is adapting the regulations to the amendments made to the Annual Reports at Insurance Undertakings Act and the amendments made to the Annual Accounts Act due to the implementation of the new EU Accounting Directives.

FI clarifies accounting terms, introduces new items in equity, adapts the presentation of the balance sheet and introduces amendments relating to intangible assets and notes. FI also adapts the regulations to the amendments made to the Insurance Business Act due to the implementation of the Solvency II Directive. Due to the Solvency II Directive, FI also reworks the regulations for valuation of technical provisions and removes the special disclosure regulations regarding solvency information in the directors' report.

The amendments enter into force on 31 March 2016 and apply to financial years commencing immediately after 31 December 2015. amendment 2016:12

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