Announcements from the Register of Company Accounts

Every year, all enterprises with an accounting obligation must submit complete annual accounts to the Register of Company Accounts within one month after the approval by the general meeting or equivalent body.

Complete annual accounts means final accounts containing:

• note disclosures
• annual report (does not apply to small enterprises)
• cash flow statement (does not apply to small enterprises)
• auditor’s report, if any

The announcement of approved annual accounts must always contain information about:

• the business name
• type of organisation
• business address
• date of receipt of the annual accounts
• the accounting period
• the enterprise has been registered as a parent company in a group

When the enterprise makes certain decisions, the interim balance sheets must be submitted to the Register of Company Accounts. It registers and announces approved interim balance sheets.

The announcement of the interim balance sheet normally takes place the day after the approval of the interim balance sheet.

The announcement of approved interim balance sheets will always contain information about the business name, type of organisation, organisation number and business address. In addition, the announcement contains the date for the receipt of the interim balance sheet, the balance date, as well as the adoption approved by the general meeting.

Enterprises with an accounting obligation that have not submitted complete annual accounts to the Register of Company Accounts within six months of the expiry of the deadline, will receive a notification in Altinn requesting submission within a deadline of one month. This applies to the following enterprises:

• limited companies
• public limited companies
• house building cooperatives
• co-operatives
• European companies

If we have not received the complete annual accounts within the new deadline, we will announce this at www.brreg.no. In the announcement, a further deadline of four weeks will be set before the enterprise is referred to the district court.