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In forceCredit institutions and investment firms: capital adequacy and financial reporting (EU, EBA)Last checked 13 November 2026

Financial reporting (FINREP)

A regulatory return listed by the Finanssivalvonta (Financial Supervisory Authority, Finland) (FIN-FSA), Finland.

The EU-harmonised financial reporting return (FINREP) under the EBA's implementing technical standards on supervisory reporting. FIN-FSA's credit-institutions reporting table lists it as 'FINREP F tables'. Investment firms treated as credit institutions for capital adequacy, fund management companies and AIFMs also file FINREP F tables, and investment firms, fund management companies and AIFMs additionally file national FA and FT tables alongside it (FIN-FSA's capital-markets reporting-scope table). The EBA defines the content. Source

The facts

Who files
Finnish credit institutions; Finnish branches of foreign deposit-taking credit institutions and of foreign credit institutions providing other than deposit services (lighter scope); investment firms authorised to hold client funds (treated as credit institutions for capital adequacy); fund management companies; and AIFMs. Source
How often
Quarterly, semi-annually or annually, as at 31 March, 30 June, 30 September and 31 December, depending on the F table. Source
Deadline
12 May, 11 August, 11 November, 11 February for credit institutions and investment firms treated as such; 11 May, 11 August, 11 November, 11 February for fund management companies and AIFMs. Source
Format
XBRL-XML, xBRL-CSV. An XBRL reporting package filed through the Reporter Portal. From mid-January 2026 FIN-FSA accepts both XBRL-XML and xBRL-CSV for EBA DPM versions 4.0 to 4.2, also for historical reference dates. Source
How it is filed
Filing routes recorded for the FIN-FSA: Reporter Portal (Raportoijan portaali) and Validation Service; MiFIR transaction reporting (SFTP); Secure email. See how firms file with the FIN-FSA.
Status
In force
Legal basis
Group
Credit institutions and investment firms: capital adequacy and financial reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md). Finnish firms use the EBA's templates and taxonomy; FIN-FSA additionally publishes template-specific reporting-obligation lists by DPM version. Source

Validation rules

The FIN-FSA publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules and EBA XBRL filing rules, as applied by the Reporter Portal.

FIN-FSA's Reporter Portal runs the EBA's validation rules for the DPM version filed and recommends the ECB's Expert Group on Data Quality (EGDQ) checks, published on the ECB's site, as a supplement; FIN-FSA also publishes its own template-specific reporting-obligation lists by DPM version (its-raportointivelvollisuudet-lomaketaso-dpmX.x.xlsx).

How they were counted

Not counted here: the EBA's validation rules apply (see eba/finrep9).

Counts are in the FIN-FSA's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. FIN-FSA's 'Key financial figures' page states its figures are derived from each bank's or investment firm's own submission (firm-level), currently shown in an interactive dashboard (2016-2025); it also publishes Finland-wide aggregate FINREP/COREP totals under the EBA's Supervisory Disclosure (CRD Annex IV) requirement, dated 2026. Its 'Statistics on capital market actors' dashboard covers investment firms and fund managers by subject only. Source

Where it is published (Interactive online dashboard; aggregate Excel also published)

  • Supervisory Disclosure (CRD Annex IV aggregate statistics)

    Added up across firms · Excel

    Aggregated national statistical data on less significant credit institutions (LSIs), in six parts: consolidated data per competent authority, credit risk, market risk, operational risk, supervisory measures and administrative penalties, and waivers. Data on significant institutions under the ECB's direct supervision are published by the ECB instead. Updated periodically (the file read is dated 2026). Source

  • Key financial figures (banks and capital-market firms)

    Firm by firm · Excel

    The page states these key figures are 'derived from individual banks or credit organisations' or investment firms' submission of data to the Financial Supervisory Authority' - confirmed firm-level. The page itself is titled 'Key financial figures 2016-2025' and embeds an interactive dashboard that runs in the browser, which the library's tools do not read; the page title says it covers 2016-2025; the static Excel files offered for direct download on the page are an older archived series and only cover 2014-2015. Source

  • Statistics on capital market actors

    Added up across firms · Interactive online dashboard

    An interactive dashboard that runs in the browser; the page carries almost no text beyond its title and a 'Fullscreen mode' control, so the aggregate/firm-level split could not be read from the page itself with this library's access rules (no browser, no JavaScript). Kept as 'aggregate' on the basis that FIN-FSA describes its capital-markets statistics pages as sector-level views; not independently confirmed from the dashboard's own data. Source

Official documents (8)

The FIN-FSA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see FIN-FSA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Finanssivalvonta (Financial Supervisory Authority, FIN-FSA), https://www.finanssivalvonta.fi

Last checked 13 November 2026.