High earners, investment firms (REM HE)

The facts

Who files

Investment firms authorised to hold client funds, treated as credit institutions for capital adequacy (FIN-FSA's page cites its Common Reporting (COREP) regulation 26/2013 as the basis for this row). Source

How often

Annually, on the situation as at 31 December. Source

Deadline

On 15 June at the latest. Source

Format

XBRL-XML, xBRL-CSV. An XBRL reporting package filed through the Reporter Portal. 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

• FIN-FSA regulations and guidelines 26/2013, section 3 (Common reporting, COREP)

Group

Credit institutions and investment firms: remuneration and supervisory benchmarking (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates are defined by the EBA. See the library's EBA entry eba/rem-he-if (docs/eba/rem-he-if.md). 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, as applied by the Reporter Portal.

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

Public data

No published data from this return was found. No data from this return published by FIN-FSA was found on the pages checked. Source

Official documents (2)

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.

• FIN-FSA regulations and guidelines 26/2013: Capital adequacy (Common reporting, COREP)

  Legal text · HTML

• Reporting map (financial sector)

  List of returns · PDF · 253.9 KB · 2 October 2026

  SHA-256 7ebe87159b3bshow in fullhide

  7ebe87159b3b5086e6b3f11fc7da71de9ffc68a05673c7404a960bd0214b50c8

Sources

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

• finanssivalvonta.fi/en/reporting/reporting-of-financial-standing-and-risks/new-reporting-system/investment-service-providers-fund-management-companies-alternative-investment-fund-managers/

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.