Definitions



section 1 by credit institutions and investment companies referred to in this

Regulation described in Chapter 1. Article 1, first paragraph the law

(1995:1559) on the annual accounts for credit institutions and securities companies.



With insurance companies "means companies listed in Chapter 1. section 1 of the first

law (1995:1560) on the annual accounts of insurance undertakings.



With the financial holding company shall mean enterprises as defined in Chapter 1. 1 §

second subparagraph, annual accounts Act for credit institutions and

securities company or Chapter 1. 1 paragraph Act on

annual report of the insurance companies.



section 2 of the Ordinance (1995:1633) on certain years of accounting issues, see

provisions on publication etc. which relate to such credit institutions and

securities companies which are the subject of Chapter 8. the annual accounts Act

(1995:1554).



Exempting



section 3 of the application for the consent referred to in Chapter 1. Article 1, third paragraph

Act (1995:1560) on the annual accounts of insurance undertakings,

be submitted to the financial supervision authority. Regulation (2013:675).



Appropriations



paragraph 4 of the financial supervision authority shall notify the



1. credit institutions, securities companies and insurance companies

bookkeeping, annual accounts, annual report and

consolidated financial statements,



2. the credit institutions and the investment company's interim reports,



3. the consolidated financial holding companies shall

set up under the Act (1995:1559) on the annual accounts of

credit institutions and securities companies or Act (1995:1560)

on the annual accounts of

insurance companies, and



4. the annual accounts Act for

insurance companies and regulations that have been issued under

the law applies to companies that have been granted

derogation as referred to in Chapter 1. the third subparagraph of paragraph 1 of the same law.

Regulation (2011:777).



paragraph 5 of the financial supervision authority may provide that the provisions on corporations

in the Act (1995:1559) on the annual accounts for credit institutions and

securities firms, in the Act (1995:1560) annual

insurance companies or in regulations issued by virtue of the

These laws, shall be valid for a group of companies referred to in Chapter 1. 6

§ the Swedish annual accounts Act for credit institutions and securities companies

or in Chapter 1. paragraph 5 of the law on annual accounts of insurance undertakings.



paragraph 6 of the financial supervision authority shall inform the securities company

regulations on layouts for the balance sheet and

the profit and loss account that differs from the Act (1995:1559) if

annual accounts for credit institutions and securities companies, if

the deviations are necessary with regard to such corporate special

policy of the company.



section 7 of the financial supervision authority may, for the first annual or

consolidated financial statements that a company establishes under the Act (1995:1559)

on the annual accounts for credit institutions and securities companies or the law

(1995:1560) on the annual accounts of insurance undertakings provide that 3

Cape. 5 section annual accounts Act (1995:1554) and Chapter 6. section 2 of the

law on annual accounts of insurance undertakings shall not apply

as well as announce details relating to the comparative information

which instead must be submitted. Regulation (1999:1161).



paragraph 8 of the financial supervision authority may provide for the enforcement

of the Act (1995:1559) on the annual accounts for credit institutions and

securities firms or Act (1995:1560) annual

the insurance company to the extent that this regulation does not

contains such provisions. Regulation (1999:1161).



8 a of the companies Registration Office (Registrar) shall notify

regulations on



1. electronic transfer to the Registrar of

the documents referred to in Chapter 8. section 5 of the Act (1995:1559) if

annual accounts for credit institutions and securities companies, and 8

Cape. section 5 of the Act (1995:1560) annual

insurance companies,



2. attestation of an electronic copy is in conformity with

the original, and



3. the electronic signature in accordance with Chapter 8. 5 a of the other

law on annual accounts for credit institutions and

securities companies and Chapter 8. paragraph 5 (a) of the law on

annual report of the insurance companies. Regulation (2007:1467).



Announcement



§ 9 Announcement in accordance with Chapter 8. section 6 of the Act (1995:1559) if

annual accounts for credit institutions and securities companies or 8

Cape. section 6 of the Act (1995:1560) annual

insurance companies, must be made no later than the month following that in which

accounting and audit working papers have been accepted by

the Registration Committee.



The notice shall contain a statement of the



1. name, registration number and category of the

company documents relating to or, in the case of

consolidated financial statements and the auditor's report, name,

company registration and business category for the parent company in

the group to which the documents relate;



2. last day of the fiscal year in which the documents relates, and



3. the time when the documents were given to the

the Registrar, as well as an indication of the reference number or

the corresponding case number.



The registration authority may provide for



1. in the newspaper announcement shall be made, and



2. other matters related to such release.

Regulation (2007:1467).



Storage of submitted documents



section 10 annual reports, audit reports,

corporate governance reports, consolidated financial statements,

Group audit reports, and interim reports that have been

submitted to the registration authority in accordance with Chapter 8. the law

(1995:1559) on the annual accounts for credit institutions and

securities company or Chapter 8. Act (1995:1560) if

annual accounts of insurance undertakings may be carried over to the

the microfilm or electronic medium. The documents shall be kept

available from the Registrar.

Regulation (2009:40).



Notice of penalty



section 11 Of the Registration Committee decided on penalties pursuant to

Chapter 8. section 7 or 9. section 4 of the Act (1995:1559) for annual report

for credit institutions and securities companies or Chapter 8. section 7 of the Act

(1995:1560) on the annual accounts of insurance undertakings, it shall

immediately notify the company in writing of the decision.

Regulation (2000:827).



Review of licensing issues



12 §/expires U: 2016-01-01-financial supervisory authority examines the issues referred to in



1. Chapter 4. (2) section 1, Chapter 5. 2 § 1 and Chapter 7. 3 section 2 of the Act

(1995:1559) on the annual accounts for credit institutions and

securities companies, and



2. Chapter 4. 2 section 5 b, Chapter 5. 2 § 4 and Chapter 7. paragraph 3 of the 4 teams

(1995:1560) on the annual accounts of insurance undertakings.

Regulation (1999:1161).



12 §/entry into force: 01/01/2016/FSA examines questions referred to in 1. Chapter 4. (2) section 1, Chapter 5. 2 § 3 and Chapter 7. 3 section 2 of the Act (1995:1559) on the annual accounts for credit institutions and securities companies, and 2. Chapter 1. Article 1, third paragraph, Chapter 4. 2 § 5 b and 10, Chapter 5.

2 section 5 and Chapter 7. 3 § 5 Act (1995:1560) on the annual accounts of insurance undertakings. Regulation (2015:829).



Application fees



Fees



section 13, If a registration in the bank register or

insurance register or publication of the annual report should

be made in a language other than Swedish, a fee of 500

dollars for each such language is paid.



Fee is payable when the annual report is submitted. Fee

will not be refunded if proceedings have been initiated.

Regulation (2007:1467).



Transitional provisions



1995:1600



This Regulation shall enter into force on 1 January 1996 and applied

the first time for financial years beginning after 31

December 1995.



1999:691



1. This Regulation shall enter into force on 1 August 1999.



2. in the case of applications submitted to the Government or,

where appropriate, the financial supervisory authority before 1 August 1999

will older rules are applied.



1999:1161



1. This Regulation shall enter into force on 1 January 2000.



2. the provisions of the previous paragraph 7 applies constantly in terms of

report of friendly societies which apply

the accounting Act (1976:125) and 29 and 30 of the Act (1972:262)

If the friendly societies in its version prior to January 1, 2000.



3. the provisions of the previous paragraphs 13 and 14 still applies for

applications are tested according to Chapter 4. 2 section 6 Act (1995:1560) if

annual accounts of insurance undertakings, as amended by 1

January 2000.