SFS 2022:646 Lag om ändring i lagen (1995:1560) om årsredovisning i försäkringsföretag

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, -1, 1, 0, 0, 0);-webkit-transform: matrix( 0, -1, 1, 0, 0, 0);-o-transform: matrix( 0, -1, 1, 0, 0, 0);-ms-transform: matrix( 0, -1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, -1, 1, 0, 0, 0);-webkit-transform: matrix( 0, -1, 1, 0, 0, 0);-o-transform: matrix( 0, -1, 1, 0, 0, 0);-ms-transform: matrix( 0, -1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} 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.ft116{font-size:14px;line-height:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6</b></p> <p style="position:absolute;top:1147px;left:37px;white-space:nowrap" class="ft11"><b> 7 8 9 0</b></p> <p style="position:absolute;top:1088px;left:37px;white-space:nowrap" class="ft11"><b> </b></p> <p style="position:absolute;top:1233px;left:56px;white-space:nowrap" class="ft12">1 </p> <p style="position:absolute;top:1222px;left:56px;white-space:nowrap" class="ft12">2 </p> <p style="position:absolute;top:1211px;left:56px;white-space:nowrap" class="ft12">3 </p> <p style="position:absolute;top:1200px;left:56px;white-space:nowrap" class="ft12">4 </p> <p style="position:absolute;top:1188px;left:56px;white-space:nowrap" class="ft12">5 </p> <p style="position:absolute;top:1177px;left:56px;white-space:nowrap" class="ft12">6 </p> <p style="position:absolute;top:1166px;left:56px;white-space:nowrap" class="ft12">7 </p> <p style="position:absolute;top:1155px;left:56px;white-space:nowrap" class="ft12">8 </p> <p style="position:absolute;top:1143px;left:56px;white-space:nowrap" class="ft12">9 </p> <p style="position:absolute;top:1132px;left:56px;white-space:nowrap" class="ft12">0 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i lagen (1995:1560) om �rsredovisning i </b></p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft14"><b>f�rs�kringsf�retag </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 25 maj 2022 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft114">Enligt riksdagens beslut1 f�reskrivs att 1 kap. 4 � och 7 kap. 1 � lagen <br/>(1995:1560) om �rsredovisning i f�rs�kringsf�retag ska ha f�ljande lydelse. </p> <p style="position:absolute;top:429px;left:98px;white-space:nowrap" class="ft114"><b>1 kap. <br/>4 �</b> Regeringen eller, efter regeringens bemyndigande, Finansinspektionen <br/>f�r meddela n�rmare f�reskrifter om </p> <p style="position:absolute;top:500px;left:115px;white-space:nowrap" class="ft10">1. l�pande bokf�ring, �rsbokslut, �rsredovisning och koncernredovisning</p> <p style="position:absolute;top:521px;left:98px;white-space:nowrap" class="ft10">i f�rs�kringsf�retag som omfattas av denna lag, och </p> <p style="position:absolute;top:541px;left:115px;white-space:nowrap" class="ft10">2. den koncernredovisning som finansiella holdingf�retag ska uppr�tta</p> <p style="position:absolute;top:561px;left:98px;white-space:nowrap" class="ft10">enligt denna lag. </p> <p style="position:absolute;top:582px;left:115px;white-space:nowrap" class="ft10">Regeringen eller, efter regeringens bemyndigande, Finansinspektionen </p> <p style="position:absolute;top:602px;left:98px;white-space:nowrap" class="ft114">f�r meddela f�reskrifter om i vilken utstr�ckning denna lag och f�reskrifter <br/>som meddelats med st�d av f�rsta stycket ska till�mpas i s�dana f�retag som <br/>helt eller delvis undantagits fr�n lagens till�mpning enligt 1 � fj�rde stycket. </p> <p style="position:absolute;top:683px;left:98px;white-space:nowrap" class="ft114"><b>7 kap. <br/>1 �</b> F�rs�kringsf�retag som �r moderf�retag och s�dana finansiella hol-<br/>dingf�retag som avses i 1 kap. 1 � tredje stycket ska f�r varje r�kenskaps�r <br/>uppr�tta koncernredovisning enligt denna lag, om inte annat f�ljer av 2 �. </p> <p style="position:absolute;top:797px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 juli 2022. </p> <p style="position:absolute;top:837px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:878px;left:98px;white-space:nowrap" class="ft10">MAX ELGER </p> <p style="position:absolute;top:899px;left:385px;white-space:nowrap" class="ft114">Johan Hedberg <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft18">1 Prop. 2021/22:74, bet. 2021/22:FiU36, rskr. 2021/22:304. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft110"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft111"><b> 2022:646 </b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft116">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft113"> 1 juni 2022 </p> </div> </div> ;