The Swedish Financial Supervisory Authority (Finansinspektionen) has published proposed amendments to its rules on the reporting of quarterly and annual financial statement data, updating the reporting template to reflect the upcoming change in Sweden’s Standard Industrial Classification. The proposal updates the counterparty classification in the reporting form in Annex 1 from SNI 2007 to SNI 2025, following Statistics Sweden’s revision of the SNI standard, and makes related updates to the instructions in Annex 2. It also removes three data items in the reporting template that relate to nominee-registered assets. The amendments are proposed to enter into force on 31 December 2025 and to apply for the first time to reporting for the balance sheet date 31 December 2025. Comments are requested by 7 November 2025 under reference number 25-10331.
Finansinspektionen 2025-10-08
Swedish Financial Supervisory Authority consults on changes to quarterly and annual reporting rules to align counterparty classifications with SNI 2025
The Swedish Financial Supervisory Authority (Finansinspektionen) has proposed amendments to its financial statement reporting rules, updating templates to align with Sweden’s new Standard Industrial Classification (SNI 2025). Changes include revising counterparty classifications and removing three data items related to nominee-registered assets. The amendments are set to take effect on 31 December 2025.