About this form
This report shall be submitted annually.
The report is published March 10, 2021 and has a submission deadline May 10, 2021 through Altinn.
The form must be completed by all entities registered in Norway and listed on Oslo Børs/ Euronext Expand (Oslo Axess) that issue shares, bonds and/or primary capital certificates.
All issuers listed as of 31 December 2020 are subject to this reporting duty. Entities that are delisted after December 31, 2020, may apply for exemption from the reporting duty.
Note that the form does not need to be submitted by the bond issuers mentioned in the exemption clause in Section 13-2, Subsection 2 of the Securities Trading Regulations. Those issuers are: the state, Norges Bank, municipalities, county municipalities, municipal and county municipal undertakings and inter-municipal companies.
The Financial Supervisory Authority of Norway is responsible for overseeing the financial reporting of all entities registered in Norway and listed on Oslo Børs/ Euronext Expand (Oslo Axess) that issue shares, bonds and/or primary capital certificates. This report provides the basis for selecting which publicly listed issuers will have their financial statements reviewed by the Financial Supervisory Authority of Norway based on risk criteria
If the entity is a group of companies, then answers shall be based on the group. If the entity is not a group of companies, then the term entity shall be taken to refer to the individual company.
Unless otherwise stated, the term equity refers to book equity.
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