FFFS 2016:13

Regulations amending Finansinspektionen’s regulations and general guidelines (FFFS 2015:12) regarding annual reports at insurance undertakings

In force from 2016-03-31 , amending FFFS 2015:12

Summary

FI is adapting the regulations to the changes made to the act on annual reports at insurance undertakings and the changes made to the Annual Accounts Act due to the implementation of the EU's new accounting directive.

FI clarifies accounting terms, introduces new items in equity, adapts the presentation of the balance sheet and income statement and introduce changes regarding intangible assets and note disclosures. FI also introduces a new provision on how an insurance undertaking must report the obligatory financing contribution to Swedish Motors Insurers.

The amendments enter into force on 31 March 2016 and are applied to financial years commencing after 31 December 2015. amendment 2016:13

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