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In forceUnemployment funds: national reporting (national)Last checked 13 November 2026

Unemployment funds: income statement and balance sheet tables (KB)

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

A national FIN-FSA return, table 'KB' under FIN-FSA regulations and guidelines 1/2011 (Submission of machine-readable supervisory data to the FIN-FSA by an entity operating in the insurance market): unemployment funds: income statement and balance sheet tables. Source

The facts

Who files
Unemployment funds. Source
How often
Annually, as at 31 December. Source
Deadline
30 April. Source
Format
CSV. Filed through the Reporter Portal as a CSV file built to FIN-FSA's data collection, under FIN-FSA's 'Vakra' insurance-sector data collection arrangement. 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
Unemployment funds: national reporting (national)

Templates (3)

The tables and forms inside the return. Plain name first, the FIN-FSA's code in brackets.

  • Income statement, unemployment funds (KB01)
  • Balance sheet, unemployment funds (KB02)
  • Unemployment fund membership numbers (KB03)

Filed by unemployment funds. A 2025 supervision release confirms KB01/KB02 (and the KB workbook generally) sit under the 1/2011 machine-readable-submission regulation even though unemployment funds' other duties are set by regulation 3/2021; no separate KB-ohje was found. Source

Validation rules

63 rules, as counted from the FIN-FSA's published material. Software can run them exactly as published. Source

How they are written: A sheet in the table workbook with one rule per row: the rule itself as a formula over table cells in the column ValidationCode (for example 'VA01a(1020,10)=SUM(VA01a(102010,10):VA01a(102030,10))'), then the table code, start and end date, frequency, system code, severity and interval..

The same workbook is the table template for the return.

The rules, on finanssivalvonta.fi

How they were counted

63 rows on the sheet 'FIN-FSA Validation rules' in the table workbook kb-taulukko.xlsx, one per ValidationCode, none with an end date before 13 November 2026. Every rule has the severity 'Warning'.

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 (5)

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.