Standardrapport (STND) Reporting in Sweden: The Quarterly FI Filing

ByRegReportingDesk

Swedish credit institutions, investment firms and the branches and groups within section 1 of FFFS 2014:14 are subject to the Standardrapport (STND) in applicable parts, unless Finansinspektionen grants an exemption under section 4; from the reference date 31 March 2026 the filing uses the amended form. Finansinspektionen’s regulation FFFS 2014:14, on the reporting of quarterly and year-end closing data, sets the return. Its most recent amendment, FFFS 2025:14, took effect on 1 January 2026 and updates the Standardrapport’s SNI-based industry breakdowns for Swedish non-financial corporations from SNI 2007 to SNI 2025, while removing three items for nominee-registered assets.

The Standardrapport is a national statutory return. It carries a full balance sheet, income statement and a long tail of counterparty and instrument specifications, and it reaches Finansinspektionen through the Fidac portal, either keyed into a web form or uploaded as a file built to the stnd_v5 JSON schema. Finansinspektionen is the statistics-responsible authority for Sweden’s financial-market statistics, so the same figures serve supervision and official statistics at once: certain data are forwarded to Sveriges riksbank and Statistiska centralbyrån (SCB).

That dual purpose is why the return looks unlike the CRR taxonomy filings a Swedish bank submits in parallel, and why a change driven by a statistics classification can reshape a supervisory form. Getting the scope, the calendar and the Fidac mechanics right is the difference between a clean submission and a file that silently lands in the wrong queue.

Related reading: Finansinspektionen’s Swedish bank capital requirements.

The return lives in Finansinspektionens föreskrifter (FFFS 2014:14) om rapportering av kvartals- och årsbokslutsuppgifter. Finansinspektionen decided the regulation on 26 June 2014, it entered into force on 15 July 2014, and it replaced the earlier FFFS 2008:14. The form itself, the blankett Standardrapport, sits in bilaga 1, with the completion instructions in bilaga 2.

What is unusual about the Standardrapport is the spread of enabling powers behind it. Finansinspektionen issued FFFS 2014:14 under enabling provisions in section 15 of the Official Statistics Ordinance (2001:100), sections 4 to 7 of the Ordinance (1995:1600) on annual accounts in credit institutions and securities companies, the Banking and Financing Business Ordinance (2004:329), the Securities Market Ordinance (2007:572), the ordinance on supervision of Svenska skeppshypotekskassan (1970:68), and the ordinance on foreign branches (1992:308). Finansinspektionen is the statistics-responsible authority (statistikansvarig myndighet) for financial-accounts statistics, and the report is built to feed both its own supervision and SCB’s national statistics.

It is tempting to treat the Standardrapport as an EU harmonised return. It is a domestic instrument that runs beside the CRR reporting framework, grounded in Swedish ordinance powers. The header of the form states the point plainly: the report goes to Finansinspektionen, and certain data will be passed to Sveriges riksbank and SCB. That single line explains most of the design choices in the return, from the counterparty breakdowns to the industry classification that the 2025 amendment rebuilt.

Who must report the Standardrapport, and who is carved out

Section 1 of FFFS 2014:14 draws the perimeter around four groups. It applies to credit institutions and investment firms as defined in chapter 1, section 1 of the Annual Accounts Act for credit institutions and securities companies (1995:1559). It applies to branches abroad of Swedish credit institutions and investment firms. It applies to branches in Sweden of foreign credit institutions and of investment firms domiciled outside the European Economic Area. And it applies to groups where an investment firm is the parent.

The fourth category needs care. Since FFFS 2023:8, groups headed by a very large investment firm, as defined in chapter 1, section 2, first paragraph, points 7 c to g of the special supervision act (2014:968), fall outside the group limb in section 1, point 4. This is a group-level exclusion: FI’s 2023 decision memorandum confirms that very large investment firms remain within the Annual Accounts Act definition of an investment firm, so the exclusion does not remove the firm’s entity-level Standardrapport obligation under section 1, point 1. A separate provision, section 1 a, added by FFFS 2022:23, points PEPP savings institutions to additional rules in FFFS 2022:20.

Two boundary points are easy to misread. A Swedish branch of a foreign credit institution is in scope, but the securities-firm limb of category three reaches only investment firms domiciled outside the EEA, so a Swedish branch of an EEA investment firm is not captured there. When Finansinspektionen assessed the effects of FFFS 2025:14, it stated that the amendments affected 379 reporting-obliged financial firms of varying size.

Branches file a reduced set. Under the instructions in bilaga 2, a branch reports all of section A and section B, but only rows C72 to C112 in section C, a defined subset of section D, and, for year-end, rows F37 to F55 and F72 to F77. Section E is reported only by branches abroad of Swedish institutions. Reading the branch subset before building the file avoids populating rows the branch is never asked for.

What the Standardrapport contains: balance sheet, income statement and specifications

The blankett is organised into six lettered sections. Section A is the balance sheet (balansräkning). Section B is the income statement (resultaträkning). Section C is balance-sheet specifications. Section D is income-statement specifications. Section E covers Swedish branches abroad. Section F holds the year-end specifications.

Section A runs from cash and central-bank balances through lending to credit institutions and to the public, bonds, shares and participations, down through liabilities, subordinated debt and equity, with the balance-sheet total that must reconcile. It also carries the fair-value option block, reported on dedicated rows in the current form (A36 to A48). Section B works down the income statement from interest income and leasing income to net credit losses and the period result.

Sections C and D are where the return earns its detail. Section C breaks lending to the public down by counterparty type and, for Swedish non-financial corporations, by industry division; it specifies deposits and borrowing from the public, leasing objects by counterparty, and the staged loan-loss provision movements (normal and problem loans, stage 1, stage 2 and stage 3 balances, and the reconciling provision roll-forward). Section D specifies interest income and expense by counterparty, commission income and expense, the components of net financial transactions, administrative and staff costs, and net credit losses. Section E reports the intra-entity balances between a Swedish branch abroad and the Swedish part of its parent.

The unit and sign conventions are strict, and they changed. Amounts are stated in kronor (SEK) without decimals, and every subtotal must reconcile: the form repeats the rule that summations must balance. Since FFFS 2023:8 the figures are reported in kronor, no longer in the thousands of kronor used before. The instructions allow a group with a balance-sheet total above SEK 1 billion to round to the nearest million, but the summations still have to balance after rounding. Income-statement items with a negative effect on the result carry a minus sign, and balance-sheet items are normally reported without a sign unless a position reduces the balance-sheet total.

One definition governs most of section C. The instructions treat “allmänheten”, the public, as everything that is not a credit institution, and they treat a counterparty outside Sweden as foreign, while a Swedish branch of a foreign institution counts as a Swedish counterparty. The industry breakdown itself uses only the top level of the Swedish standard industrial classification, the sections labelled A to V, not the deeper multi-level SNI hierarchy, which keeps the form manageable but makes correct section mapping the pressure point.

Reference dates and deadlines for the Standardrapport

The calendar is fixed in section 3 of the regulation, and it is easier to read as a table of the operative dates:

  • Balance date 31 March: data must reach Finansinspektionen by 30 April.
  • Balance date 30 June: due by 10 August.
  • Balance date 30 September: due by 31 October.
  • Balance date 31 December: due by 31 January unless 31 December is also the institution’s year-end; at year-end, section 3 sets the deadline at the twentieth day of the second month after the balance date.
  • Year-end closing (årsbokslut): due by the twentieth day of the second month after the balance date, so 20 February for an institution whose financial year ends 31 December.

The Standardrapport is submitted in applicable parts at the four reporting balance dates. At year-end, section F is reported in addition to the quarterly data, and section 3 applies the year-end deadline to the data for that reporting occasion: the twentieth day of the second month after the balance date. For a calendar-year institution, the 31 December Standardrapport is therefore due by 20 February; there is not a separate 31 January Standardrapport followed by section F on 20 February. If the year-end does not coincide with a reporting balance date, the year-end data are submitted at the reporting occasion immediately following the year-end.

Corrections have their own timing rule. If a correction affects amounts in the balance sheet, income statement or additional disclosures, section 3 requires the corrected data to be submitted to Finansinspektionen as soon as possible. Finansinspektionen has also stopped publishing annual reporting calendars on fi.se; it now points filers to the regulation and to the dates shown against each reporting obligation inside Fidac. Treat the five dates above as the standing calendar and read the Fidac obligation row for the reference date that applies to a given period.

Submission through Fidac: web form or the stnd_v5 JSON schema

Fidac, short for Finansinspektionen Data Collection, is the authority’s system for periodic and certain event-driven reporting. The Standardrapport moved into Fidac from the older installed-application system with effect from the reference date 30 September 2022, together with the interest-rate-risk report. Submission runs one of two ways: an authorised user keys the data into a web-based form, or uploads a JSON file built to the JSON schema published under “Scheman och tekniska beskrivningar” on the Fidac pages.

The current schema version is stnd_v5, valid from the 31 March 2026 reference date. FI initially used stnd_v4 for the new Q1 2026 Standardrapport version, then replaced stnd_v4 with stnd_v5 on 24 March 2026 because references to the regulation in the schema’s descriptions fields for section C were incorrect. The substantive SNI 2025 and nominee-item changes come from FFFS 2025:14; FI publishes the current STND schema and technical descriptions on its national-reporting schema page. Reporting obligations in Fidac are listed row by row, each with a reference date, the report module version and the expected consolidation level.

Access is a two-step gate that is worth clearing before the deadline week. A user first registers in the Rapporteringsportalen, and for periodic reporting an authorised signatory (firmatecknare) then delegates reporting authority; the company is first registered in the Rapporteringsportalen, while FI’s system updates firmatecknare information from Bolagsverket on its scheduled refreshes. A foreign branch is registered as a foreign company, whose representative can delegate authority onward. Groups and consolidated situations are not currently searchable in the portal, so authority for a group filing has to be arranged by emailing rapportering@fi.se, which cannot be self-served. Users with a Swedish personal identity number log in using BankID or mobile BankID; foreign users log in via One Touch, with eIDAS also available where supported. Fidac is available in Swedish and English.

Resubmission is straightforward and unbounded in time. To correct a filed report, an institution uploads a revised file for the same module and period, or edits the report through the form; the last submitted version is the one that stands, and earlier versions are overwritten, so only the fields that were wrong should be changed. A useful contrast to keep in mind: the CRR filings a bank makes in parallel use the EBA XBRL taxonomy, and from the 31 March 2026 reference date Finansinspektionen requires those in XBRL-CSV. The Standardrapport is a national return filed by web form or JSON, on a separate channel from the EBA XBRL taxonomy.

Validation in Fidac and the common rejection causes

The first check is whether Fidac can match the file to an expected reporting obligation at all. When a submitted file cannot be matched, it lands under “Oväntade” (Unexpected), and Finansinspektionen’s own guidance lists the usual culprits: the institution number, the reference date, the report module version or the consolidation level in the file does not line up with the obligation. Finansinspektionen says an ‘Oväntade’ placement usually means that the system could not find a reporting obligation matching the file’s contents, so the identifying values in the file should be checked against that obligation before moving on to content validation.

The second layer is content validation, shown in the Valideringsresultat tab against the reporting-obligation row. Rules that trigger are listed one by one, and the Valideringsmeddelande column states what was expected, for example the summation that should reconcile. For the Standardrapport the load-bearing internal rule is the one printed on the form itself, that summations must balance, and it holds even when a large group rounds to the nearest million. Negative income-statement effects must carry a minus sign, and a balance-sheet position that reduces the balance-sheet total takes a minus sign too; an incorrect sign can therefore prevent a subtotal from reconciling.

It is worth being clear about what does not apply here. Finansinspektionen operates a three-part validation regime for EBA taxonomy reporting, built from the EBA XBRL validation rules, the EBA XBRL filing rules and Finansinspektionen’s own additions, and that regime governs the CRR filings. Finansinspektionen’s three-part validation memorandum expressly concerns reporting under the EBA taxonomy: EBA validation rules, EBA XBRL filing rules and FI additions. The Standardrapport is a national report, so that EBA-taxonomy memorandum is not the governing technical rule set for STND. For a Standardrapport submission, use the applicable STND schema and the validation results shown against the reporting obligation in Fidac.

Caveats and interactions: exemptions, rounding and neighbouring returns

The instructions carve out specific rows for specific reporters instead of granting blanket relief. Investment firms and groups under section 1, point 4 that comprise only investment firms do not report rows C17 to C39 or C124 to C146. Investment firms under section 1, point 1, branches under points 2 and 3, and groups under point 4 do not report row C45. Beyond those template-level exemptions, section 4 lets Finansinspektionen grant a discretionary exemption from the regulation where there are special reasons (särskilda skäl), which is the route for a firm that cannot meet a requirement on its facts.

The Standardrapport also sits inside a crowded Swedish reporting map, and the neighbours are easy to conflate. It is separate from the CRR own-funds and financial-reporting returns, so a team that files COREP and FINREP under the EBA taxonomy also owes the Standardrapport only if the relevant entity, branch or group is independently within section 1 of FFFS 2014:14. It is also distinct from the Riksbank’s own financial-market statistics. Under RBFS 2021:2, the Riksbank’s statistical framework includes the MFI report, interest-rate statistics, BIS derivatives and lending statistics for mortgage institutions and AIFs, with the reports submitted electronically to SCB. Their frequencies differ: the MFI report is monthly by default, with Riksbank-decided annual or quarterly relief at aggregate-balance-sheet contribution thresholds of 0.5% and 5%; interest-rate statistics are monthly for institutions in scope; BIS derivatives are half-yearly for institutions selected by the Riksbank; and lending statistics are monthly by default, with separate SEK 1 billion and SEK 5 billion lending-volume thresholds for possible annual or quarterly relief. The Standardrapport is an FI filing; an RBFS 2021:2 reporting obligation is separate and is not discharged by filing the Standardrapport, even though the Standardrapport form states that certain data are passed to the Riksbank and SCB. Our guide to Riksbank statistical reporting covers the separate Riksbank payment-statistics regime under RBFS 2025:1, rather than the RBFS 2021:2 financial-market-statistics framework described above.

The Standardrapport supports Finansinspektionen’s supervisory and statistical purposes, while the form states that certain data are passed to the Riksbank and SCB. Accurate sector and industry mapping in section C therefore serves more than one use, although the form does not identify which individual fields are forwarded to each recipient. That is the practical reason the sector and industry mapping in section C deserves more attention than its share of the rows suggests. See also the Finansinspektionen bank barometer.

Recent and upcoming changes: FFFS 2025:14 and SNI 2025

FFFS 2025:14 is the amendment that produced the current form. Finansinspektionen decided it on 16 December 2025, it was published on 22 December 2025, it entered into force on 1 January 2026, and institutions apply it for the first time to the reporting for the balance date 31 March 2026. It makes three substantive changes plus consequential renumbering.

The headline change reclassifies the counterparty industry breakdown from SNI 2007 to SNI 2025. SNI is the Swedish standard industrial classification set by SCB and built on the EU’s NACE standard; the update aligns the divisions with NACE Rev. 2.1. The driver is upstream: SCB updates its business register to SNI 2025 at the end of 2025, following Commission Delegated Regulation (EU) 2023/137, which amended Regulation (EC) No 1893/2006 on the NACE classification and generally applies to data transmissions for reference periods from 1 January 2025 (with domain-specific application dates set out in the regulation). The reclassification touches the three specification sections that split counterparties by industry, including the sections that specify lending to Swedish non-financial corporations, and the report continues to use only the top level, sections A to V.

The second change removes three items covering nominee-registered assets (förvaltarregistrerade tillgångar), because SCB has told Finansinspektionen it no longer needs them for statistical purposes and Finansinspektionen judges they are not needed for supervision. The third updates the references in bilaga 2 from the 2017 implementing regulation, Commission Implementing Regulation (EU) 2017/1443, to the now-applicable Commission Implementing Regulation (EU) 2021/451, which repealed Regulation (EU) No 680/2014; the difference in the cited parts stems mainly from the introduction of Article 47a into the CRR. Row renumbering across the form follows from these edits.

The timing itself is a small case study in coordination. Finansinspektionen originally proposed a 31 December 2025 entry into force, which would have put SNI 2025 into the fourth-quarter 2025 filing. The Swedish Bankers’ Association argued for a 1 January 2026 start, and Finansbolagens Förening, Svensk Försäkring and Svensk Värdepappersmarknad shared its view. The Association said that banks filing both the Standardrapport and EBA-governed reporting would otherwise have had to apply SNI 2007 and SNI 2025 in parallel for the fourth quarter of 2025, and that many banks did not have systems for this. Finansinspektionen moved the first application to the 31 March 2026 reference date, which is why stnd_v5 begins there.

Earlier amendments give the form its current shape and are worth knowing when reading historical filings: FFFS 2016:18 introduced the concepts of ownership interest and the development-cost fund; FFFS 2017:21 adapted the return to IFRS 9 and applied first to the 31 March 2018 reference date; FFFS 2021:26 brought investment-firm-parented groups into scope regardless of listing; FFFS 2022:23 added the PEPP cross-reference; and FFFS 2023:8 introduced the very-large-investment-firm group carve-out, removed the financial-year field and moved amounts to kronor. In its December 2025 decision memorandum, Finansinspektionen said it had no information on further upcoming industry-code changes and, as far as it could assess, no other proposed rules affecting the form’s design. It also noted that it might return to the recommended-collateral-value reference in a later rulemaking project. FI’s current schema page lists stnd_v5 for the Standardrapport from the 31 March 2026 reference date.

Frequently Asked Questions

Our financial year does not end on a quarter-end balance date. When is the year-end closing due?

The ordinary reporting deadlines are 30 April, 10 August, 31 October and 31 January. If a reporting balance date is also the institution’s year-end, the data for that reporting occasion are instead due by the twentieth day of the second month after the balance date. If the year-end does not coincide with one of the four reporting balance dates, the year-end data are submitted at the reporting occasion immediately following the year-end.

Does a Swedish branch of a foreign investment firm have to file the Standardrapport?

It depends on where the parent is domiciled. Category three of section 1 captures branches in Sweden of foreign credit institutions, and branches in Sweden of investment firms domiciled outside the EEA. A Swedish branch of an investment firm domiciled inside the EEA is not captured by that limb. A branch that does report files a reduced set of rows, not the full form.

We still report in thousands of kronor from an old template. Is that correct?

No longer. Since FFFS 2023:8, amounts are reported in kronor without decimals; the older thousands-of-kronor basis no longer applies. A group with a balance-sheet total above SEK 1 billion may round to the nearest million, but the summations still have to balance after rounding, so a rounding approach that breaks a subtotal will fail validation.

Is the Standardrapport the same reporting as our COREP and FINREP submissions?

No. COREP and FINREP are EU harmonised returns filed under the CRR through the EBA XBRL taxonomy, which Finansinspektionen requires in XBRL-CSV from the 31 March 2026 reference date. The Standardrapport is a separate national return under FFFS 2014:14, filed by web form or stnd_v5 JSON, and reporting one does not satisfy the other.

We uploaded a file and it disappeared under “Oväntade”. What went wrong?

Finansinspektionen says an ‘Oväntade’ placement usually means that the system could not find a reporting obligation matching the file’s contents. Its guidance lists the most common fields to check as the institution number, reference date, report module version and consolidation level. Check the identifying values in the file against the expected reporting obligation, correct any mismatch and resubmit; an ‘Oväntade’ placement does not by itself establish whether the reported balance figures are correct.

Can we correct a Standardrapport for an earlier period, or is there a cut-off?

Fidac allows revisions of older reports with no time limit, provided the corrected file does not breach a validation rule. Upload a revised file for the same module and period, or edit through the form; the last submitted version is the one that stands. Finansinspektionen also asks firms to correct already-reported data without delay when something changes.

Do very large investment firms file this return?

FFFS 2023:8 excludes the group limb where a very large investment firm is the parent; it does not create an entity-level exemption for the investment firm itself. FI’s decision memorandum confirms that very large investment firms remain within the Annual Accounts Act definition of an investment firm, so the section 1, point 1 entity-level Standardrapport obligation remains relevant. Any change in classification should also be checked against the reporting obligations shown in Fidac.

Key Takeaways

  • The Standardrapport (STND) is filed under FFFS 2014:14 to Finansinspektionen at four balance dates: 31 March, 30 June, 30 September and 31 December.
  • The ordinary deadlines are 30 April, 10 August, 31 October and 31 January; where a reporting balance date is also the institution’s year-end, the data for that reporting occasion are due by the twentieth day of the second month after the balance date.
  • The stnd_v5 schema applies from the 31 March 2026 reference date and carries the SNI 2025 counterparty classification introduced by FFFS 2025:14.
  • Amounts are reported in kronor without decimals; a group above SEK 1 billion in total assets may round to the nearest million, but subtotals must still balance.
  • File through Fidac by web form or stnd_v5 JSON; register a user and have a firmatecknare delegate reporting authority before the deadline week.
  • A file under ‘Oväntade’ did not match a reporting obligation; check the institution number, reference date, report module version and consolidation level against the obligation.
  • Groups headed by a very large investment firm fall outside the group limb of FFFS 2014:14 under FFFS 2023:8; the entity-level obligation under section 1, point 1 is separate. The return is also separate from CRR COREP/FINREP and from the Riksbank MFI report under RBFS 2021:2.
  • Corrections have no time limit in Fidac but must pass validation, and the last submitted version governs.

Sources and References

Filing the Standardrapport under stnd_v5

The work that pays off before the next quarter-end is mapping the SNI 2025 sections onto the counterparty rows in section C and confirming that the three nominee-registered asset items are gone from your build, since both changes are baked into stnd_v5 from the 31 March 2026 reference date. Confirm the firmatecknare has delegated reporting authority in the Rapporteringsportalen, check that the institution number, reference date, module version and consolidation level in the file match the Fidac obligation, and validate the file against the current stnd_v5 schema before upload, then review the Fidac validation results immediately after submission.

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.

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