The Swedish Financial Supervisory Authority has adopted amendments to its rules on reporting quarterly and annual financial statement data, updating both the reporting template and related instructions. The changes enter into force on 1 January 2026 and apply from reporting with a balance sheet date of 31 March 2026. A key driver is the planned update of Sweden’s industry classification standard from SNI 2007 to SNI 2025, which led to changes in the “Standard report” template in Annex 1 that classifies reporting firms’ counterparties based on SNI. The authority also updated the instructions in Annex 2 and removed three reporting line items relating to nominee-registered assets. The amended requirements apply for the first time to reporting as at 31 March 2026, with technical information for reporting from Q1 2026 made available under the authority’s “Schemes and technical descriptions” materials.
Finansinspektionen 2025-12-17
Swedish Financial Supervisory Authority amends quarterly and annual financial statement reporting to reflect SNI 2025 and remove nominee-registered asset items
The Swedish Financial Supervisory Authority has amended its rules on reporting quarterly and annual financial statement data, updating the reporting template and instructions. Changes are driven by the update of Sweden’s industry classification standard from SNI 2007 to SNI 2025, affecting the “Standard report” template and instructions. The amendments, effective from 1 January 2026, apply to reporting with a balance sheet date of 31 March 2026.